Section List

27/2005 - The Bihar Value Added Tax Act, 2005 ▶

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 Number	Title	Actions
1	Short title, extent and commencement.
2	Definitions.
3	Charge of tax.
4	Levy of purchase tax.
5	Liability to pay purchase tax on certain purchases.
6	Non-levy of tax in certain cases.
7	Exemptions.
8	Burden of proof.
9	Tribunal.
10	Taxing Authorities and Inspectors.
11	Protection of action taken in good faith.
12	Power to issue summons and examine on oath.
13	Point or points in series of sales at which sales tax shall be levied.
14	Rate of tax.
15	Compounding of tax liability in certain cases.
16	Input tax credit.
17	Exports to be zero-rated.
18	Rate of tax on packing materials and containers.
19	Registration.
20	Amendment and cancellation of certificate of registration.
21	Security.
22	Declared manager.
23	Furnishing of information by dealers.
24	Returns, payment of tax, interest and penalty.
25	Scrutiny of returns.
26	Self-Assessment of tax.
27	Assessment of dealer not filing returns.
28	Assessment of tax of dealers evading registration.
29	Assessment of tax on disputed question.
30	Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc.
31	Assessment or re-assessment of tax of escaped turnover.
32	Escaped turnover detected before or at the time of assessment of tax.
33	Assessment of tax based on audit objections.
34	Assessment of tax proceedings, etc., not to be invalid on certain grounds.
35	Taxable turnover.
36	Tax payable by a dealer.
37	Time limit for completion of proceeding of assessment of tax.
38	Exclusion of time in assessment tax proceedings.
39	Payment and recovery of tax.
40	Advance recovery of tax on sales and supplies to Governments and other persons.
41	Advance recovery of tax from works contractors.
42	Production of tax clearance certificate.
43	Restriction on collection of tax by dealers.
44	Forfeiture of tax collected in violation of this Act.
45	Rounding off of tax liability.
46	Recovery of tax as arrears of land revenue.
47	Special mode of recovery of tax and other liabilities under this Act.
48	Liability of surety.
49	Transfers to defraud revenue void.
50	Period of limitation for recovery of tax.
51	Tax to be first charge on property.
52	Maintenance of accounts.
53	Issue of tax invoice and debit and credit notes.
54	Accounts to be audited in certain cases.
56	Production of books of account, inspection, search and seizure.
57	Cross checking or verification of transactions.
58	Survey.
59	Control on clearing, forwarding or booking agent and any person transporting goods.
60	Establishment of check-posts.
61	Restriction on movement of goods.
62	Transportation of goods through State of Bihar.
63	Liability to pay tax in case of transfer of business.
64	Tax payable by deceased dealer shall be paid by his representative.
65	Tax-liability of guardian and trustee, etc.
66	Tax-liability of court of wards.
67	Liability in case of dissolution of firm, etc.
68	Refunds.
69	Provisional refunds.
70	Interest on delayed refund.
71	Power to withhold refund in certain cases.
72	Appeal to Deputy Commissioner and Joint Commissioner.
73	Appeal to Tribunal.
74	Revisionary powers of Commissioner.
75	Additional evidence in appeal or revision.
76	Review.
77	Determination of disputed questions.
78	Power to transfer proceedings.
79	Appeal before High Court.
80	Case before High Court to be heard by not less than two Judges.
81	Offences and penalties.
82	Cognizance of offences.
83	Investigation of offences.
84	Offences by companies and others.
85	Compounding of offences.
86	Bureau of Investigation.
87	Appearance before taxing authorities.
88	Change of an incumbent of an office.
89	Bar to certain proceedings.
90	Disclosure of information by public servant.
91	Agreements to defeat intention and application of this Act to be void.
92	Write off of dues.
93	Power to make rules.
94	Repeal and savings.
95	Declaration of stock of goods held on 1st April, 2005.
96	Transitory provisions.
97	Construction of references in any repealed law to officers, authorities, etc.
98	Removal of difficulty.
99	Laying of notifications on the table of the State Legislature.
100	Validation of Bihar Value Added Tax Ordinance, 2005.
55	Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others.