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In force

The Bihar Value Added Tax Act, 2005

126 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. XV — MISCELLANEOUS
  3. 1Section 1
  4. 2DENMARK
  5. 3UNITED NATIONS DEVELOPMENT PROGRAMME. 114. The Regional Office for India, Nepal, Ceylon, Iran, Afgha
  6. 4COMBODIA
  7. 5(A) Officials of the COMMISSION OF THE EUROPEAN COMMUNITIES for setting up their office
  8. 6ZIMBABWE
  9. 7INTERNATIONAL LABOUR OFFICE. 48. IRAN
  10. 8CROATIA
  11. III — TRIBUNAL AND TAXING AUTHORITIES
  12. 9Tribunal
  13. 10Taxing Authorities and Inspectors
  14. 11Protection of action taken in good faith
  15. 12Power to issue summons and examine on oath
  16. XV — MISCELLANEOUS
  17. 13BELARUS
  18. IV — RATE OF TAX AND POINT OF LEVY
  19. 14Rate of tax
  20. XV — MISCELLANEOUS
  21. 15BHUTAN
  22. IV — RATE OF TAX AND POINT OF LEVY
  23. 16Input tax credit
  24. XV — MISCELLANEOUS
  25. 17BRITAIN
  26. IV — RATE OF TAX AND POINT OF LEVY
  27. 18Rate of tax on packing materials and containers
  28. XV — MISCELLANEOUS
  29. 19Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellants. 20. Che
  30. V — REGISTRATION
  31. 20Amendment and cancellation of certificate of registration
  32. 21Security
  33. 22Declared manager
  34. 23Furnishing of information by dealers
  35. XV — MISCELLANEOUS
  36. 24Returns, payment of tax, interest and penalty
  37. 25De-oiled cake
  38. VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
  39. 26Self-Assessment of tax
  40. 27Assessment of dealer not filing return
  41. XV — MISCELLANEOUS
  42. 28CROATIA
  43. VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
  44. 29Assessment of tax on disputed question
  45. 30Assessment of tax of non-resident dealer doing business temporarily by way of fair,
  46. XV — MISCELLANEOUS
  47. 31CZECH REPUBLIC. The Embassy of Czech Republic on the purchases made by its diplomats for official as well as for personal use of their officials
  48. VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
  49. 32Escaped turnover detected before or at the time of assessment of tax
  50. 33Assessment of tax based on audit objections
  51. 34Assessment of tax proceedings, etc., not to be invalid on certain grounds
  52. 35Taxable turnover
  53. 36Tax payable by a dealer
  54. 37Time limit for completion of proceeding of assessment of tax
  55. 38Exclusion of time in assessment tax proceedings
  56. 39Payment and recovery of tax
  57. XV — MISCELLANEOUS
  58. 40Industrial inputs as specified in Part III of this Schedule used exclusively as industrial inputs. 4
  59. VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
  60. 41Advance recovery of tax from works contractors
  61. 42Production of tax clearance certificate
  62. 43Restriction on collection of tax by dealers
  63. 44Forfeiture of tax collected in violation of this Act
  64. 45Rounding off of tax liability
  65. 46Recovery of tax as arreears of land revenue
  66. 47Special mode of recovery of tax and other liabilities under this Act
  67. 48Liability of surety
  68. 49Transfers to defraud revenue void
  69. 50Period of limitation for recovery of tax
  70. 51Tax to be first charge on property
  71. XV — MISCELLANEOUS
  72. 52Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
  73. 53Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides; iodides and iodide oxides
  74. 54Accounts to be audited in certain cases
  75. VII — BOOKS OF ACCOUNT AND FURNISHING OF INFORMATION
  76. 55Furnishing of information by Government departments, banks, financial institutions clearing and forw
  77. XV — MISCELLANEOUS
  78. 56Paper and newsprint including exercise books, paperboard, mill board, straw board, blotting paper, c
  79. VIII — INSPECTIONS, SEARCH AND SEIZURE
  80. 57Cross checking or verification of transactions
  81. 58Survey
  82. XV — MISCELLANEOUS
  83. 59KUWAIT
  84. 60Phosphinates (hypophosphites), phosphonates (phosphates), phosphates and polyphosphates
  85. 61Carbonates; peroxocarbonates (percarbonates); commercial ammonium. 62. Cyanides, cyanide oxides and
  86. 62Transportation of goods through State of Bihar
  87. X — LIABILITIES OF REPRESENTATIVE CHARACTER
  88. 63Liability to pay tax in case of transfer of business
  89. 64Tax payable by deceased dealer shall be paid by his representative
  90. 65Tax-liability of guardian and trustee, etc
  91. 66Tax-liability of court of wards
  92. 67Liability in case of dissolution of firm, etc
  93. XI — REFUNDS AND ADJUSTMENTS
  94. 68Refunds
  95. XV — MISCELLANEOUS
  96. 69Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals
  97. XI — REFUNDS AND ADJUSTMENTS
  98. 70Interest on delayed refund
  99. 71Power to withhold refund in certain cases
  100. XII — APPEAL, REVISION AND REVIEW
  101. 72Appeal to Deputy Commissioner and Joint Commissioner
  102. 73Appeal to Tribunal
  103. 74Revisionary powers of Commissioner
  104. 75Additional evidence in appeal or revision
  105. 76Review
  106. 77Determination of disputed questions
  107. 78Power to transfer proceedings
  108. 79Appeal before High Court
  109. 80Case before High Court to be heard by not less than two Judges
  110. XIII — OFFENCES AND PENALTIES
  111. 81Offences and penalties
  112. 82Cognizance of offences
  113. 83Investigation of offences
  114. 84Offences by companies and others
  115. 85Compounding of offences
  116. XIV — BUREAU OF INVESTIGATION
  117. 86Bureau of Investigation
  118. XV — MISCELLANEOUS
  119. 87Appearance before taxing authorities
  120. 88Change of an incumbent of an office
  121. 89Bar to certain proceedings
  122. 90Disclosure of information by public servant
  123. 91SAHRAWI ARAB DEMOCRATIC REPUBLIC
  124. 92Write off of dues
  125. 93Power to make rules
  126. 94Repeal and savings
  127. 95Declaration of stock of goods held on 1st April, 2005
  128. 96Transitory provisions
  129. 97Construction of references in any repealed law to officers, authorities, etc
  130. 98Removal of difficulty
  131. 99Laying of notifications on the table of the State Legislature
  132. 100Validation of Bihar Value Added Tax Ordinance, 2005
  133. 107Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black
  134. 108Section 108
  135. 115Section 115
  136. 116Activated carbon: activated natural mineral products: animal black, including spent animal black
  137. 117Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including ligning sulphonates
  138. 118Resin and resin acids, and derivatives thereof: resin spirit and resin oils; run gums
  139. 119Section 119
  140. 120Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products a
  141. 121Section 121
  142. 123Reaction intiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
  143. 125Chemical elements doped for use in electronics, in the form of dises, wafers or similar forms: chemical compounds doped for use in electronic
  144. 126Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
  145. 129Acrylic polymers in primary forms
  146. 134ZAIRE
  147. 135ZAMBIA
  148. 136ZIMBABWE
  149. 140Section 140
  150. 141Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips
  151. 142Section 142
  152. 143Reclaimed rubber in primary form or in plates, sheets or strip. 144. Compounded rubber, unvulcanised
  153. 145Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials
  154. 146Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases,
  155. 147Paper printed labels and paperboard printed labels. 148. Paper self adhesive tape and printed wrappe
  156. 150Carboys, bottles, jars phials of glass, of a kind used for the packing of goods; stoppers, lids and other closures of glass
  157. 151Section 151