Section 13
Section 13 of Bihar Finance Act, 2015. Substitution of Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)- Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993) shall be substitute
Substitution of Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)- Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following: "8. Application of the provisions of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) and Rules made thereunder .- Subject to other provisions of this Act and the Rules framed thereunder, the authority empowered to scrutinize returns, audit, survey, assess, reassess, collect and enforce payment of tax, interest, fine and penalty payable by a dealer under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) may scrutinize returns, audit, survey, assess, reassess, collect and take action for payment of tax, interest, fine and penalty payable under this Act and for this purpose they may exercise all or any of the powers assigned to them under the said Act and Rule made thereunder for the time being in force including the provisions relating to returns, audit, survey, assessment, reassessment, escaped assessment, recovery of tax, scrutiny of returns, interest, fine and penalty, special mode of recovery, maintenance of accounts, inspection, search and seizure liability in representative character, tax refund, appeal, revision and reviews, statement of cases to the High Court, appeal before the High Court, compounding of offences and other miscellaneous matters, the provisions of the said Act shall mutatis mutandis apply accordingly." PART-3 AMENDMENT IN SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15, 2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION ACT, 1994
Section 13, Bihar Finance Act, 2015 (Act 537 of 2015).
Cross-references
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Questions about Section 13
How do I find court cases under Section 13 of the Bihar Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Finance Act 2015 13, section 13 Bihar Finance Act 2015, section 13 of the Bihar Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 13 of the Bihar Finance Act, and has it changed?
Its own text turns on section 8, so none of them can safely be read on its own.
When was the Bihar Finance Act enacted?
Bihar Finance Act was enacted in 2015 as Act 537 of 2015. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/07bc188c-3e87-4bcd-9dd5-69a55733f760.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/4a228a50-a854-4013-b5b3-0334a101fbaf/content). This page is not a substitute for legal advice.