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Section21
The Bihar Value Added Tax Act, 2005

Security

In force From 23 Jun 2005 Act 27 of 2005 As on 18 Oct 2026

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

Section 21 of the Bihar Value Added Tax Act, 2005 deals with security. Where it appears necessary to the prescribed authority to do so for the proper realisation of the tax payable under this Act, he may, by an order in writing and for reasons to be recorded therein, direct a dealer to furnish such security and in such manner as may be prescribed. The Act came into force on 23 Jun 2005.

Where it appears necessary to the prescribed authority to do so for the proper realisation of the tax payable under this Act, he may, by an order in writing and for reasons to be recorded therein, direct a dealer to furnish such security and in such manner as may be prescribed.

Section 21, 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.

Referred to by 1

  1. s. 93 Power to make rules

Questions about Section 21

What does Section 21 of the Bihar Value Added Tax Act deal with?

Section 21 of the Bihar Value Added Tax Act is headed "Security". Where it appears necessary to the prescribed authority to do so for the proper realisation of the tax payable under this Act, he may, by an order in writing and for reasons to be recorded therein, direct a dealer to furnish such security and in such manner as may be prescribed.

How do I find court cases under Section 21 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 21, section 21 Bihar Value Added Tax Act, section 21 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 21 of the Bihar Value Added Tax Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 21 of the Bihar Value Added Tax Act come into force?

Section 21 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 21, 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 18 Oct 2026. This page is not a substitute for legal advice.