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Section20
The Bihar Value Added Tax Act, 2005

Amendment and cancellation of certificate of registration

In force From 23 Jun 2005 Act 27 of 2005 As on 15 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 1 provision

Section 20 of the Bihar Value Added Tax Act, 2005 deals with amendment and cancellation of certificate of registration. The prescribed authority may, after considering such information as may be furnished by the dealer under section 23 or as may be otherwise received by the said authority, amend the certificate of registration of the dealer in respect of whom the information has been furnished or received. The Act came into force on 23 Jun 2005.

(1) The prescribed authority may, after considering such information as may be furnished by the dealer under section 23 or as may be otherwise received by the said authority, amend the certificate of registration of the dealer in respect of whom the information has been furnished or received.

(2) When--

(a) any registered dealer discontinues or entirely transfers his business to other persons; or

(b) the liability of a registered dealer to pay tax under this Act has ceased, the dealer shall, forthwith, surrender his certificate of registration in the manner prescribed to the prescribed authority and the said authority shall cancel the certificate of registration in the manner prescribed:

Provided that, in a case covered by clause (a), the certificate of registration shall be deemed to be inoperative with effect from the date of discontinuance or transfer of the business and, in a case covered by clause (b), with effect from the date on which the dealer's liability to pay tax has ceased.

Section 20, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 23 Furnishing of information by dealers

Referred to by 1

  1. s. 93 Power to make rules

Questions about Section 20

What does Section 20 of the Bihar Value Added Tax Act deal with?

Section 20 of the Bihar Value Added Tax Act is headed "Amendment and cancellation of certificate of registration". The prescribed authority may, after considering such information as may be furnished by the dealer under section 23 or as may be otherwise received by the said authority, amend the certificate of registration of the dealer in respect of whom the information has been furnished or received.

How do I find court cases under Section 20 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 20, section 20 Bihar Value Added Tax Act, section 20 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 20 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 23 (Furnishing of information by dealers), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 20 of the Bihar Value Added Tax Act come into force?

Section 20 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 20, 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

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 15 Oct 2026. This page is not a substitute for legal advice.