Insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
Section 4 of Bihar Finance Act, 2015 deals with insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 46A shall be inserted, namely :- "46A.
After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 46A shall be inserted, namely :- "46A. Recovery Cell- (1) The State Government may, by an order published in official gazette, constitute such number of recovery cells as required and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order Provided that if authorities appointed under sub section(1) of section 10 are specified as such they shall, without prejudice to the powers under sub section(1) of section 10, exercise the powers of an authority under section 39, section 46 and section 47 for carrying out the purposes of this Act.
(2) The State Government may, by an order published in the official Gazette, vest the power of an officer in-charge of a police station under the code of the Criminal procedure, 1973, (2 of 1974) and with such other powers under different Acts, as it may consider necessary to any officer of the Recovery cell.
(3) The Commissioner may, by an order published in the official Gazette, authorize an officer of the Recovery Cell to exercise the powers of an authority appointed under section 10 in cases of the matters specified in the order.
(4) The Recovery Cell shall function under the control & supervision of the Commissioner, and perform such duties as may be assigned to it by the Commissioner."
Section 4, Bihar Finance Act, 2015 (Act 537 of 2015).
Cross-references
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Questions about Section 4
What does Section 4 of the Bihar Finance Act deal with?
Section 4 of the Bihar Finance Act is headed "Insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)". After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 46A shall be inserted, namely :- "46A.
How do I find court cases under Section 4 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 4, section 4 Bihar Finance Act 2015, section 4 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 4 of the Bihar Finance Act, and has it changed?
Its own text turns on section 10, Bihar Value Added Tax Act 46 (Recovery of tax as arrears of land revenue), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
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.