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 82: Cognizance of offences.
    (1) Save as provided in section 81, the punishments inflicted under the said section shall be without prejudice to any penalty which may be imposed under the provisions of this Act.
     (2) No court shall take cognizance of any offence under this Act except with the previous sanction of the Commissioner or any officer specially empowered in this behalf and no court inferior to that of a Magistrate of the first class shall try any such offence.
     (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under section 81 shall be cognizable and bailable.
Scroll to Top