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