Skip to main content

The Bihar Value Added Tax Act, 2005

Central

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.

Act number
27 of 2005
Ministry
Ministry of Home Affairs
Department
Department of States
Enacted
23 Jun 2005

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

100 sections

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