Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc
Section 30 of the Bihar Value Added Tax Act, 2005 deals with assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc. Notwithstanding anything contained in section 19, or section 26 and subject to such rules as may be prescribed, it shall be open to the prescribed authority or any other officer authorised by the Commissioner in this behalf to make provisional or final assessment of turnover of sale or purchase of g The Act came into force on 23 Jun 2005.
(1) Notwithstanding anything contained in section 19, or section 26 and subject to such rules as may be prescribed, it shall be open to the prescribed authority or any other officer authorised by the Commissioner in this behalf to make provisional or final assessment of turnover of sale or purchase of goods, as the case may be, effected by any dealer residing outside the State of Bihar and carrying on business temporarily by way of fair, mela or by way of any other similar mode in the State of Bihar.
(2) If a dealer referred to in sub-section (1) claims that the sales affected by him are not of goods imported by him, the onus to prove such claim shall lie on the claimant.
Section 30, 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.
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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… been passed because the power has to be exercised by the competent authority after due consideration and that power cannot be usurped by the High Court at this juncture when they have not yet been approached and they have not been given any opportunity to consider the offer of the petitioner within the framework of Section 30 of the Bihar Value Added Tax Act Act read with Rule 27 of the Rules thereof. > If the petitioner moves the concerned authority, it will be in the interest of the things that an early decision is taken so that the petitioner can decide its future course of action. Issuance of …
Questions about Section 30
What does Section 30 of the Bihar Value Added Tax Act deal with?
Section 30 of the Bihar Value Added Tax Act is headed "Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc". Notwithstanding anything contained in section 19, or section 26 and subject to such rules as may be prescribed, it shall be open to the prescribed authority or any other officer authorised by the Commissioner in this behalf to make provisional or final assessment of turnover of sale or purchase of g
How do I find court cases under Section 30 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 30, section 30 Bihar Value Added Tax Act, section 30 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 30 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 19 (Registration), section 26 (Self-Assessment of tax), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
When did Section 30 of the Bihar Value Added Tax Act come into force?
Section 30 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 30, 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 19 Oct 2026. This page is not a substitute for legal advice.