Assessment of tax proceedings, etc., not to be invalid on certain grounds
Section 34 of the Bihar Value Added Tax Act, 2005 deals with assessment of tax proceedings, etc., not to be invalid on certain grounds. No assessment and demand on account of any tax, interest or penalty shall be invalid or affected by reason only of any mistake in the name, residence, place of business or status of any person liable to pay the tax, interest of penalty or by reason only of clerical error or other defect of form, if The Act came into force on 23 Jun 2005.
No assessment and demand on account of any tax, interest or penalty shall be invalid or affected by reason only of any mistake in the name, residence, place of business or status of any person liable to pay the tax, interest of penalty or by reason only of clerical error or other defect of form, if the provisions contained in this Act and the rules made thereunder have, in substance, been complied with.
Section 34, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
Questions about Section 34
What does Section 34 of the Bihar Value Added Tax Act deal with?
Section 34 of the Bihar Value Added Tax Act is headed "Assessment of tax proceedings, etc., not to be invalid on certain grounds". No assessment and demand on account of any tax, interest or penalty shall be invalid or affected by reason only of any mistake in the name, residence, place of business or status of any person liable to pay the tax, interest of penalty or by reason only of clerical error or other defect of form, if
How do I find court cases under Section 34 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 34, section 34 Bihar Value Added Tax Act, section 34 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.
When did Section 34 of the Bihar Value Added Tax Act come into force?
Section 34 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 34, 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.