Escaped turnover detected before or at the time of assessment of tax
Section 32 of the Bihar Value Added Tax Act, 2005 deals with escaped turnover detected before or at the time of assessment of tax. If the prescribed authority is satisfied that any registered dealer-- (a) has concealed any sales or purchases or any particulars thereof, with a view to reduce the amount of tax payable by him under this Act; The Act came into force on 23 Jun 2005.
(1) If the prescribed authority is satisfied that any registered dealer--
(a) has concealed any sales or purchases or any particulars thereof, with a view to reduce the amount of tax payable by him under this Act; or
(b) has furnished incorrect statement of his turnover or incorrect particulars of his sales or purchases in the return furnished under sub-section (1) of section 24 or quarterly statement under sub-section (2) of section 24 or quarterly abstract statement under sub-section (3) of section 24; or
(c) has claimed input tax credit in excess of the amount of input tax credit to which he is entitled under this Act,
the prescribed authority shall, after giving such a dealer an opportunity of being heard in the prescribed manner, by an order in writing, direct that he shall, besides the amount of interest payable under sub-section (10) of section 24 and in addition to any tax which may be determined to be payable by him under the Act, pay by way of penalty, a sum equal to three times the amount of tax on the concealed turnover or on concealed or incorrect particulars or excess input tax credit claimed.
(2) The penalty under sub-section (1) may be imposed before completion of assessment, and for determining the amount of penalty, the prescribed authority may quantify the amount of tax provisionally in the prescribed manner.
(3) Any penalty imposed under sub-section (1) shall be without prejudice to any action, which is or may be taken under section 81.
Section 32, 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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… The Assessing Officer, therefore, held that the amount of difference is a turnover which has escaped assessment. The Assessing Officer (Respondent No.2) has, thus, raised a tax demand of Rupees 2,25,40,103/- under Section 32 of the Bihar Value Added Tax Act, 2005 ('Act' for brevity) and, accordingly, imposed a total penalty of Rupees 6,76,20,311.00/- under Section 32 of the Act. 3. Petitioner, thereafter, moved the Appellate Authority under Section 72 of the Act. The Joint Commissioner Commercial Taxes (Appeal) Central Division, …
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… filed under Articles 226 and 227 of the Constitution, challenge is made to an order dated 11.3.2017 passed by the respondent Commercial Taxes Officer, Siwan raising a demand and contending that by a non-speaking order and without granting proper opportunity to the petitioner, proceedings have been finalized under Section 32 of the Bihar Value Added Tax Act and on the basis of certain information provided by the Headquarters of the Commercial Tax Office, certain amount is said to have been used by the petitioner for purchasing of stone chips from outside the State of 2/3 Bihar and using it within …
Questions about Section 32
What does Section 32 of the Bihar Value Added Tax Act deal with?
Section 32 of the Bihar Value Added Tax Act is headed "Escaped turnover detected before or at the time of assessment of tax". If the prescribed authority is satisfied that any registered dealer-- (a) has concealed any sales or purchases or any particulars thereof, with a view to reduce the amount of tax payable by him under this Act;
How do I find court cases under Section 32 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 32, section 32 Bihar Value Added Tax Act, section 32 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 32 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. 6 other provisions in this corpus refer back to it.
When did Section 32 of the Bihar Value Added Tax Act come into force?
Section 32 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 32, 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.