Section 44, Bihar Value Added Tax Act, 2005 [S22-40Q]

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 23 September 2005. No other text held.

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

Cite: Section 44, Bihar Value Added Tax Act, 2005 [S22-40Q]. Machine: S22-40Q.

44. Appeal.—(1) Any person aggrieved by an order of the Controller under this Act may, within sixty days from the date on which the order is communicated to him, prefer an appeal to the Central Government in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (1)

prescribed: Section 2, Bihar Value Added Tax Act, 2005 [S222P6] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 more definitions.

Made under this section, or naming it (0)

none

Cited by (2)

Section 47, Bihar Value Added Tax Act, 2005 [S22-43H], 10 March 2005, Band A. "section 44".

Rule 9, Bihar Value Added Tax Act Rules, 2006 [S22-WY1], 5 June 2006, Band A. "section 44 of the Act".

Not held (0)

none

Duties published under this section (0)

none