Bihar Value Added Tax Act, 2005 [A11-9NH]
As at 6 September 2026. In force from 23 September 2005 by S.O. 2829(E) [N12-CC6].
Sections (48)
Chapter I. PRELIMINARY
Chapter II. CONTROLLER
Chapter III. REGULATION OF THE CARRYING ON OF A LICENSED ACTIVITY
Chapter IV. REGULATION OF THE RUNNING OF AN ESTABLISHMENT
Chapter V. OFFENCES AND PENALTIES
Chapter VI. MISCELLANEOUS
Section 1. Short title, extent and commencement [S22-2N0]
Section 2. Definitions [S22-2P6]
Section 3. Appointment of Controller [S22-2Q4]
Section 4. Registration of contractors [S22-2RT]
Section 5. Prohibition of the carrying on of business without licence [S22-2SR]
Section 6. Grant of licence [S22-2TY]
Section 7. Maintenance of records and furnishing of returns [S22-2VW]
Section 8. Powers of Secretary [S22-2WJ]
Section 9. Power to issue directions [S22-2XG]
Section 10. Power to exempt [S22-2YP]
Section 11. Registration of licensees [S22-2ZM]
Section 12. Prohibition of the running of an establishment without licence [S22-30B]
Section 13. Grant of licence [S22-319]
Section 14. Maintenance of records and furnishing of returns [S22-32F]
Section 15. Powers of Secretary [S22-33D]
Section 16. Power to issue directions [S22-343]
Section 17. Power to exempt [S22-351]
Section 18. Registration of persons carrying on a regulated activity [S22-367]
Section 19. Prohibition of the execution of contracts without licence [S22-375]
Section 20. Grant of licence [S22-38V]
Section 21. Maintenance of records and furnishing of returns [S22-39S]
Section 22. Powers of Secretary [S22-3AZ]
Section 23. Power to issue directions [S22-3BX]
Section 24. Power to exempt [S22-3CK]
Section 25. Registration of bodies corporate [S22-3DH]
Section 26. Prohibition of the carrying on of a licensed activity without licence [S22-3EQ]
Section 27. Grant of licence [S22-3FN]
Section 28. Maintenance of records and furnishing of returns [S22-3GE]
Section 29. Powers of Secretary [S22-3HC]
Section 30. Power to issue directions [S22-3JA]
Section 31. Power to exempt [S22-3K8]
Section 32. Registration of registereds establishment [S22-3M6]
Section 33. Prohibition of the carrying on of a regulated activity without licence [S22-3N4]
Section 34. Grant of licence [S22-3P2]
Section 35. Maintenance of records and furnishing of returns [S22-3Q0]
Section 36. Powers of Secretary [S22-3RY]
Section 37. Power to issue directions [S22-3SW]
Section 38. Power to exempt [S22-3TT]
Section 39. Registration of contractors [S22-3VR]
Section 40. Prohibition of the carrying on of business without licence [S22-3WP]
Section 41. Grant of licence [S22-3XM]
Section 42. Penalty for contravention [S22-3YJ]
Section 43. Offences by companies [S22-3ZG]
Section 44. Appeal [S22-40Q]
Section 45. Cognizance of offences [S22-41N]
Section 46. Protection of action taken in good faith [S22-42K]
Section 47. Power to make rules [S22-43H]
Section 48. Power to remove difficulties [S22-44Z]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (4)
Amends: Bihar Value Added Tax Act (Amendment) Act, 2024 [A11-VTD], 2 October 2024. "section 42 of the Bihar Value Added Tax Act, 2005 (27 of 2005)".
Commences: Notification S.O. 2829(E), dated 13th September, 2005 [N12-CC6], 23 September 2005. "shall come into force".
Exempts: Notification S.O. 472(E), dated 25th January, 2010 [N12-EPZ], 25 January 2010. "section 4 of the said Act".
Amends: Bihar Value Added Tax Act (Amendment) Act, 2013 [A11-GS2], 28 June 2013. "section 42 of the Bihar Value Added Tax Act, 2005 (27 of 2005)".
Not held (0)
none