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Chapter
I - PRELIMINARY |
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1 |
Short
title, extent and commencement |
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2 |
Definitions
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Chapter
II - INCIDENCE OF TAX |
| 3 |
Charge
of tax |
|
3A |
Surcharge |
|
3AA |
Additional
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 |
| Chapter
III - Tribunal
and Taxing Authorities |
| 9 |
Tribunal
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10 |
Taxing
Authorities and Inspectors |
| 11 |
Protection
of Action Taken in Good Faith |
| 12 |
Power
to issue summons and examine on oath |
| Chapter
IV - Rate
of Tax and Point
of Levy |
| |
13 |
Point
or points in the series of sales at which the sales
tax shall be levied |
| 14 |
Rate
of Tax |
| 15 |
Compounding
of tax liability in certain cases |
15A |
Compounding
of tax liability |
| 16
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Input
tax credit |
| 17 |
Exports
to be zero-rated |
| 18 |
Rate
of tax on packing materials and containers |
| Chapter
V - Registration
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19 |
Registration |
| 20 |
Amendment
and cancellation of registration certificate |
| 21 |
Security
|
| 22
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Declared
manager |
| 23 |
Furnishing
of information by dealers |
| Chapter
VI - Returns,
Assessment, Re-assessment and payment of tax
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| |
24 |
Returns, payment of tax, interest and penalty |
24A |
Returns of certain classes of dealers |
| 25 |
Scrutiny
of returns |
| 26 |
Self
Assessment of tax |
| 27 |
Assessment
of dealer not filing return |
| 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
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Assessment
or Re-Assessment of Tax of Escaped Turnover |
| 32
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Escaped
Turnover Detected before or at the time of Assessment
of Tax |
| 33 |
Assessment
of tax based on Audit Objections |
| 34
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Assessment
of Tax Proceedings etc., not to be invalid on Certain
Grounds |
| 35 |
Taxable
Turnover |
| 36
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Tax
Payable by a Dealer |
| 37
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Time
limit for completion of proceeding of assessment of
tax |
| 38
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Exclusion
of Time in Assessment Tax Proceedings |
| 39
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Payment
and Recovery of Tax |
| 40
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Advance
Recovery of Tax on Sales and Supplies to Governments
and other persons |
| 41
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Advance
Recovery of Tax from Works Contractors |
| 42
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Production
of Tax Clearance Certificate |
| 43
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Restriction
on Collection of Tax by Dealers
|
| 44
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Forfeiture
of Tax Collected in Violation of this ordinance |
| 45
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Rounding
off of Tax Liability |
| 46
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Recovery
of Tax as arrears of Land Revenue
|
| 47
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Special
Mode of Recovery of Tax and other Liabilities under
this Act
|
| 48
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Liability
of Surety
|
| 49
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Transfers
to defraud Revenue void
|
| 50
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Period
of Limitation for Recovery of Tax
|
| 51
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Tax
to be First Charge on Property
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Chapter
VII - BOOKS OF ACCOUNTS AND FURNISHING OF INFORMATION |
| 52
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Maintenance
of Accounts |
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53
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Issue
of Tax Invoice and Debit and Credit Notes
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| 54
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Accounts
to be Audited in certain Cases |
| 55
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Furnishing
of Information by Government Departments, Banks, Financial
Institutions, Clearing and Forwarding Agents and Owners
of Warehouses, Godowns and others
|
Chapter VIII - Inspections,
search and seizure |
| 56 |
Production
of Books of Accounts, Inspection, Search and seizure
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57
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Cross
Checking or Verification of Transactions |
| 58
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Survey
|
| 59
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Control
on Clearing, Forwarding or Booking Agent and any person
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Chapter IX - CHECK-POSTS AND RESTRICTIONS
ON MOVEMENT |
| 60
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Establishment
of Check-posts |
| 61
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Restriction
on Movement of Goods |
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62
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Transportation
through the State of Bihar
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Chapter
X - LIABILITIES OF REPRESENTATIVE CHARACTER |
| 63
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Liability
to Pay Tax in case of Transfer of Business
|
| 64 |
Tax
Payable by Deceased Dealer shall be paid by his Representative
|
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65 |
Tax
Liability of Guardian and Trustee, etc. |
| 66 |
Tax
Liability of Court of Wards
|
| 67 |
Liability
in case of Dissolution of Firm, etc. |
Chapter
XI - REFUND AND ADJUSTMENTS |
| 68
|
Refunds
|
| 69 |
Provisional
Refunds
|
69A |
Refund in Certain Cases
|
| 70
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Interest
on Delayed Refund |
| 71
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Power
to withhold Refund in certain cases |
| Chapter
XII - APPEALS, REVISION, REVIEW AND REFERENCE |
| 72
|
Appeal
to Deputy Commissioner and Joint Commissioner |
| 73
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Appeal
to Tribunal |
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73A |
Miscellaneous
Revisionl |
| 74
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Revisionary
Powers of the Commissioner |
| 75 |
Additional
Evidence in Appeal or Revision |
| 76 |
Review
|
| 77
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Determination
of Disputed Questions |
| 78 |
Power
to Transfer Proceedings |
| 79 |
Appeal
before High Court |
| 80
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Case
before High Court to be heard by not less than two Judges
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| Chapter XIII
- OFFENCES AND PENALTIES |
| 81
|
Offences
and Penalties |
| 82 |
Cognizance
of Offences |
| 83 |
Investigation
of Offences |
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84
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Offences
by Companies and Others |
| 85 |
Compounding
of Offences |
| Chapter
XIV - BUREAU OF INVESTIGATION |
| 86 |
Bureau
of Investigation |
| Chapter
XV - MISCELLANEOUS |
| 87 |
Appearance
before Taxing Authorities |
| 88
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Change
of an Incumbent of an Office |
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89 |
Bar
to certain Proceedings |
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90 |
Disclosure
of Information by a Public Servant |
| 91 |
Agreements
to Defect Liability to Pay Tax under this Ordinance
|
| 92 |
Write
off of Dues |
| Chapter
XV - REPEAL AND SAVINGS, RULE MAKING POWERS, etc. |
| 93 |
Power
to make Rules |
| 94 |
Repeal
and Savings |
| 95 |
Declaration
of Stock of Goods held on the Appointed Day |
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96 |
Transitory
Provisions |
| 97 |
Construction
of References in any Repealed Law to Officers, Authorities,
etc. |
| 98A |
Removal
of Difficulty |
98 |
Removal
of Difficulty |
| 99 |
Laying
of certain Notifications on the table of the State Legislature
|
| |
100 |
Validation
of Bihar Value Added Tax Ordinance, 2005 |
VAT
Act - Bihar 
