Scrutiny of returns
Section 25 of the Bihar Value Added Tax Act, 2005 deals with scrutiny of returns. The prescribed authority shall, within the time and in the manner prescribed, scrutinize every return filed under sub-sections (1) and (3) of section 24 for the purpose of ascertaining that-- (a) all calculations contained therein are arithmetically accurate; The Act came into force on 23 Jun 2005.
(1) The prescribed authority shall, within the time and in the manner prescribed, scrutinize every return filed under sub-sections (1) and (3) of section 24 for the purpose of ascertaining that--
(a) all calculations contained therein are arithmetically accurate;
(b) the output tax, the input tax, the tax payable and interest payable, if any, have been computed correctly and properly;
(c) the rates of tax have been applied correctly; and
(d) evidence, as prescribed, has been furnished with regard to payment of tax and interest payable, if any.
(2) If, upon scrutiny under sub-section (1), the prescribed authority discovers any error, he shall serve a notice in the prescribed form on the concerned dealer directing him to--
(a) pay, within thirty days, the extra amount of tax along with the interest, if any, payable and furnish the challan evidencing such payment; or
(b) explain, within thirty days, that the return or returns filed by him do not suffer from any error and all requirements specified in clauses (a) to (d) of sub-section (1) have been complied with.
(3) (a) The prescribed authority shall, in a case falling under clause (b) of sub-section (2) and after giving the dealer a reasonable opportunity to adduce necessary evidence, pass such order in the matter as it may deem fit.
(b) If, pursuant to an order under clause (a), any tax or interest is found to be payable by a dealer, a notice in the form and manner prescribed, shall be served upon the dealer requiring him to pay the tax and interest within the time as may be prescribed.
(c) Any tax or interest payable under clause (b) shall be deemed to be an arrear of tax within the meaning of section 39.
Section 25, 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
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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… relief(s) to which the petitioner is otherwise found entitled to." After the matter was heard for some time, in crux, Shri D.V.Pathy, learned counsel for the petitioner, has made the following submissions:- (a) the order of re-assessment dated 15.06.2019 is barred by the period of limitation prescribed under Section 25 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the 'Act') and Rule 21 of the Bihar Value Added Tax Rules, 2005 (hereinafter referred to as the 'Rule'); (b) the assessing officer did not assign any reason necessitating re-assessment of the original order dated 20.06.2015/04.07.2015; (c) the …
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… during the past years, it is admitted that for the period from 2006-07 to 2012-13 certain mistakes had cropped up in the returns in so far as filling up of the different columns was concerned which, however, did not lead to any evasion of tax or any payment of less tax by the petitioner. Under the provisions of Section 25 of the Bihar Value Added Tax Act, 2005, the returns were to be scrutinized by the tax authorities in the manner prescribed and within a time limit as prescribed therein but upon such scrutiny made by the Sales Tax Authorities also nothing untoward was reported nor any demand for any extra amount of tax was made …
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… Vikash Kumar appears for the respondents. He states that respondent no. 2 will, pursuant to the order of reassessment dated 6th May 2013, issue a notice of demand as envisaged by clause (b) of sub-section (3) of Section 25 of the Bihar Value Added Tax Act, 2005 within ten days from today. > In view of the above statement made by Mr. Vikash Kumar, Petition is disposed of as not pressed. In the facts and circumstances of the case, it is directed that no coercive recovery will be made pursuant to the …
Questions about Section 25
What does Section 25 of the Bihar Value Added Tax Act deal with?
Section 25 of the Bihar Value Added Tax Act is headed "Scrutiny of returns". The prescribed authority shall, within the time and in the manner prescribed, scrutinize every return filed under sub-sections (1) and (3) of section 24 for the purpose of ascertaining that-- (a) all calculations contained therein are arithmetically accurate;
How do I find court cases under Section 25 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 25, section 25 Bihar Value Added Tax Act, section 25 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 25 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 24 (Returns, payment of tax, interest and penalty), section 39 (Payment and recovery of tax), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it.
When did Section 25 of the Bihar Value Added Tax Act come into force?
Section 25 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 25, 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 18 Oct 2026. This page is not a substitute for legal advice.