Assessment of dealer not filing returns
Section 27 of the Bihar Value Added Tax Act, 2005 deals with assessment of dealer not filing returns. If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24-- (a) the returns specified under sub-section (1) or sub-section (3) of section 24; The Act came into force on 23 Jun 2005.
(1) If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24--
(a) the returns specified under sub-section (1) or sub-section (3) of section 24; or
(b) the quarterly abstract statement under sub-section (4) of section 24; or
(c) the statement under sub-section (2) of section 24, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of its judgment, the amount of tax due from the dealer and interest, if any--
(2) Any assessment made or interest levied under this section shall be without prejudice to any action, which is, or may be, taken under section 81.
Section 27, 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
Questions about Section 27
What does Section 27 of the Bihar Value Added Tax Act deal with?
Section 27 of the Bihar Value Added Tax Act is headed "Assessment of dealer not filing returns". If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24-- (a) the returns specified under sub-section (1) or sub-section (3) of section 24;
How do I find court cases under Section 27 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 27, section 27 Bihar Value Added Tax Act, section 27 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 27 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 81 (Offences and penalties), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it.
When did Section 27 of the Bihar Value Added Tax Act come into force?
Section 27 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 27, 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.