Registration
Section 19 of the Bihar Value Added Tax Act, 2005 deals with registration. No person liable to pay tax under section 3 or section 4, as the case may be, of this Act shall sell or purchase goods unless he has obtained and is in possession of a valid certificate of registration: Provided that any dealer not liable to pay tax under this Act may also apply for grant of a certi The Act came into force on 23 Jun 2005.
(1) No person liable to pay tax under section 3 or section 4, as the case may be, of this Act shall sell or purchase goods unless he has obtained and is in possession of a valid certificate of registration:
Provided that any dealer not liable to pay tax under this Act may also apply for grant of a certificate of registration.
(2) Every person, referred to in sub-section (1), shall apply for the grant of certificate of registration to the prescribed authority in the prescribed manner and the prescribed authority, shall, after verifying that the application has been duly filled in, grant certificate of registration in the manner as may be prescribed:
Provided that dealers registered under the Bihar Finance Act, 1981(Bihar Act 5 of 1981), as it stood before its repeal by section 94, shall be deemed to be dealers registered under this Act and such dealers shall be granted, a certificate of registration within such time and in the manner as may be prescribed and such dealers may sell or purchase goods till such time as the certificate of registration is granted to them:
Provided further that a dealer, who exclusively sells or purchases, goods mentioned in Schedule I, shall not be liable for registration.
(3) Every dealer registered under sub-section (1) of section 7 of the Central Sales Tax Act, 1956 (74 of 1956), shall apply for and obtain a certificate of registration, notwithstanding whether such dealer is not liable to pay tax under this Act.
(4) Where the prescribed authority, at any time after the grant of the certificate of registration, is satisfied upon an inquiry, that the particulars mentioned in the application are incorrect or the applicant has suppressed or misrepresented certain material facts, he shall, after giving the applicant an opportunity of being heard, and after recording reasons therefor, cancel the certificate of registration granted to him.
Section 19, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
Cross-references
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This section refers to
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It is submitted that the proprietorship firm registered by this petitioner in the name and style of M/s Sidhi Vinayak under the Bihar Shops and Establishment Act is in the year 2006. Certificate of registration under Section 19 of the Bihar Value Added Tax Act, 2005 has been enclosed as Annexure-3 to the writ application to show that the firm of the petitioner was registered under the Bihar Value Added Tax Act and was allotted tax payer identification number 10124843026. The Certificate has been issued on 27.09.2006. 6. Learned …
Questions about Section 19
What does Section 19 of the Bihar Value Added Tax Act deal with?
Section 19 of the Bihar Value Added Tax Act is headed "Registration". No person liable to pay tax under section 3 or section 4, as the case may be, of this Act shall sell or purchase goods unless he has obtained and is in possession of a valid certificate of registration: Provided that any dealer not liable to pay tax under this Act may also apply for grant of a certi
How do I find court cases under Section 19 of the Bihar Value Added Tax 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 Value Added Tax Act 19, section 19 Bihar Value Added Tax Act, section 19 of the Bihar Value Added Tax 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 19 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 3 (Charge of tax), section 4 (Levy of purchase tax), section 94 (Repeal and savings), Central Sales Tax Act 7 (Registration of dealers), so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it.
When did Section 19 of the Bihar Value Added Tax Act come into force?
Section 19 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 19, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions2082 words
- 93. Power to make rules1896 words
- 56. Production of books of account, inspection, search and seizure1330 words
- 24. Returns, payment of tax, interest and penalty1244 words
- 16. Input tax credit1054 words
- 9. Tribunal1053 words
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. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.