Assessment of tax based on audit objections
Section 33 of the Bihar Value Added Tax Act, 2005 deals with assessment of tax based on audit objections. Where an objection has been made by the Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to whose assessment or re-assessment or scrut The Act came into force on 23 Jun 2005.
Where an objection has been made by the Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to whose assessment or re-assessment or scrutiny, as the case may be, the objection has been made in the manner prescribed:
Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.
Section 33, 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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… for the following relief(s):- "(i) Quashing the order and demand notice, both dated 30.07.2021 (Annexure-9 & 9/1, page-50-53) passed by the Assistant Commissioner, Commercial Tax, Patliputra Circle, Patna under Section 8 of the Bihar Tax on Entry of Goods Act, 1993 read with Section 33 of the Bihar Value Added Tax Act, 2005, by which, on the basis of audit objection, an interest of Rs.28,95,728.00 on delayed payment of Entry Tax for the period 2015-16, has been imposed upon the petitioner; (ii) To pass such other order (orders) as your Lordship may deem fit and proper in the facts and …
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… PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 11-12-2020 Petitioner has prayed for the following relief(s): "i) the order dated 16.12.2017 (as contained in Annexure-3 series) passed by the respondent no.2 for the period 2014-15 under section 8 of the Entry Tax Act read with section 33 of the Bihar Value Added Tax Act, 2005 be quashed. ii) the order dated 06.04.2018 (as contained in Annexure-3 series) passed by the respondent no.2 for the period 2014-15 under section 8 of the Entry Tax Act read with section 73A of the Bihar Value Added Tax Act, 2005 be quashed. …
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… : 05-03-2019 The petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the order dated 07.06.2010, passed by the Commercial Tax Officer, Danapur Circle, Danapur (respondent no. 3) in purported exercise of powers vested in him under section 33 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act'), whereby the prescribed authority has disallowed the claim of the dealer of Rs. 47,63,925/- relatable to the period 2006-07 and has levied additional tax of Rs. 5,95,491/-, a copy of the order is impugned at Annexure-2 to the writ petition …
Questions about Section 33
What does Section 33 of the Bihar Value Added Tax Act deal with?
Section 33 of the Bihar Value Added Tax Act is headed "Assessment of tax based on audit objections". Where an objection has been made by the Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to whose assessment or re-assessment or scrut
How do I find court cases under Section 33 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 33, section 33 Bihar Value Added Tax Act, section 33 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 33 of the Bihar Value Added Tax Act, and has it changed?
6 other provisions in this corpus refer back to it.
When did Section 33 of the Bihar Value Added Tax Act come into force?
Section 33 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 33, 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.