The Bihar Value Added Tax Act, 2005

100 sections.

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

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