Act Number: 27

Act Name: The Bihar Value Added Tax Act, 2005

Year: 2005

Enactment Date: 2005-06-23

Long Title: An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.

Ministry: Ministry of Home Affairs

Department: Department of States

Section 51: Tax to be first charge on property.
    Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and interest and penalty, if any, payable by a dealer or any other person under this Act shall be a first charge on the property of the dealer or such person.
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