Section 42, Bihar Value Added Tax Act, 2005 [S22-3YJ]

As at 7 September 2026. In force from 23 September 2005 by S.O. 2829(E) [N12-CC6].

In Bihar Value Added Tax Act, 2005 [A11-9NH]. This text from 2 October 2024, by Act 75 of 2024 [A11-VTD]. Other texts (2): from 23 September 2005 to 27 June 2013; from 28 June 2013 to 1 October 2024.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 42, Bihar Value Added Tax Act, 2005 [S22-3YJ]. Machine: S22-3YJ.

42. Penalty for contravention.—(1) Whoever contravenes the provisions of section 4 or section 5 shall be punishable with fine which may extend to one lakh rupees, and in the case of a continuing contravention, with an additional fine which may extend to one lakh rupees for every day during which the contravention continues after conviction for the first such contravention. (2) Whoever contravenes any other provision of this Act or the rules made thereunder, for which no penalty is elsewhere provided, shall be punishable with fine which may extend to one thousand rupees.

Defined terms in this text (0)

none

Made under this section, or naming it (0)

none

Cited by (2)

Section 2, Bihar Value Added Tax Act (Amendment) Act, 2013 [S26-EB9], 28 June 2013, Band A. "section 42 of the Bihar Value Added Tax Act, 2005 (27 of 2005)".

Section 2, Bihar Value Added Tax Act (Amendment) Act, 2024 [S2C-2HQ], 2 October 2024, Band A. "section 42 of the Bihar Value Added Tax Act, 2005 (27 of 2005)".

Not held (0)

none

Duties published under this section (0)

none