Assessment of tax of dealers evading registration
Section 28 of the Bihar Value Added Tax Act, 2005 deals with assessment of tax of dealers evading registration. If upon information which has come into his possession, the prescribed authority is satisfied that reasonable grounds exist to believe that any dealer has been liable to pay tax under this Act in respect of any period, and has nevertheless wilfully failed to apply for grant of certificate of registr The Act came into force on 23 Jun 2005.
(1) If upon information which has come into his possession, the prescribed authority is satisfied that reasonable grounds exist to believe that any dealer has been liable to pay tax under this Act in respect of any period, and has nevertheless wilfully failed to apply for grant of certificate of registration, or, having so applied, failed to furnish any particulars or information required for the purposes of section 19, 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, if any, from the dealer in respect of such period and all subsequent periods; and the prescribed authority may, direct that the dealer shall pay, by way of penalty, in addition to the amount of tax so assessed, a sum of one hundred rupees for every day of the period during which the dealer failed to apply for registration or failed to furnish any particulars or information required for the purposes of section 19 or an amount equal to the amount of tax assessed, whichever is higher:
Provided that no proceeding for such assessment shall be initiated except before the expiry of two years from the expiry of the period to which it relates:
Provided further that a proceeding initiated under this sub-section shall be completed within a period of four years from the date of initiation.
(2) Any assessment made, interest levied or penalty imposed under this section shall be without prejudice to any action which is, or may be, taken under section 81.
Section 28, 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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… Vikash Kumar, learned Standing Counsel - 11. In the present writ application, the petitioners have challenged the assessment order dated 03.12.2016 passed by respondent no. 3 under Section 8 of the Bihar Entry Tax Act, 1993 read with Section 28 of the Bihar Value Added Tax Act, 2005 for the assessment year 2012-13 and further prayer has been made for quashing the demand notice dated 05.12.2016 and 16.01.2017 passed under Sections 25 and 29 of the Bihar VAT Act, 2005 and the demand notice issued under Section 47 of the …
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… Vikash Kumar, learned Standing Counsel - 11. In the present writ application, the petitioners have challenged the assessment order dated 23.09.2016 passed by respondent no. 3 under Section 8 the Bihar Entry Tax Act, 1993 read with Section 28 of the Bihar Value Added Tax Act, 2005 for the assessment year 2014-15 and further prayer has been made for quashing the demand notice dated 23.09.2016 passed under Sections 25 and 29 of the Bihar VAT Act, 2005 and the demand notice issued under Section 47 of the Bihar VAT Act as …
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… Devendra Kumar Sinha, learned senior counsel for the petitioners- Eastern Railway and Mr. Vikash Kumar, learned SC - 11. The present writ application has been filed for quashing of the assessment order dated 23.09.2016 passed by respondent no. 3 under Section 8 of the Bihar Entry Tax Act, 1993 read with Section 28 of the Bihar Value Added Tax Act, 2005 (hereinafter referred as the Act 2005) for the assessment year 2013-14 and quashing of the demand notice issued under Section 25 and 29 of the Act, 2005, the demand notice issued under Section 47 of the Bihar VAT Act as well as amended notice …
Questions about Section 28
What does Section 28 of the Bihar Value Added Tax Act deal with?
Section 28 of the Bihar Value Added Tax Act is headed "Assessment of tax of dealers evading registration". If upon information which has come into his possession, the prescribed authority is satisfied that reasonable grounds exist to believe that any dealer has been liable to pay tax under this Act in respect of any period, and has nevertheless wilfully failed to apply for grant of certificate of registr
How do I find court cases under Section 28 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 28, section 28 Bihar Value Added Tax Act, section 28 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 28 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 19 (Registration), 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 28 of the Bihar Value Added Tax Act come into force?
Section 28 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 28, 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 22 Oct 2026. This page is not a substitute for legal advice.