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Section38
The Bihar Value Added Tax Act, 2005

Exclusion of time in assessment tax proceedings

In force From 23 Jun 2005 Act 27 of 2005 As on 20 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005

Section 38 of the Bihar Value Added Tax Act, 2005 deals with exclusion of time in assessment tax proceedings. In computing the period of limitation prescribed for assessment or re-assessment, as the case may be, under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, the time during which any assessment or reassessment proceedings remained stayed under the order The Act came into force on 23 Jun 2005.

In computing the period of limitation prescribed for assessment or re-assessment, as the case may be, under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, the time during which any assessment or reassessment proceedings remained stayed under the order of any competent court shall be excluded.

Section 38, 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

  1. s. 27 Assessment of dealer not filing returns
  2. s. 28 Assessment of tax of dealers evading registration
  3. s. 29 Assessment of tax on disputed question
  4. s. 30 Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc
  5. s. 31 Assessment or re-assessment of tax of escaped turnover
  6. s. 32 Escaped turnover detected before or at the time of assessment of tax
  7. s. 33 Assessment of tax based on audit objections

Questions about Section 38

What does Section 38 of the Bihar Value Added Tax Act deal with?

Section 38 of the Bihar Value Added Tax Act is headed "Exclusion of time in assessment tax proceedings". In computing the period of limitation prescribed for assessment or re-assessment, as the case may be, under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, the time during which any assessment or reassessment proceedings remained stayed under the order

How do I find court cases under Section 38 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 38, section 38 Bihar Value Added Tax Act, section 38 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 38 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 27 (Assessment of dealer not filing returns), section 28 (Assessment of tax of dealers evading registration), section 29 (Assessment of tax on disputed question), section 30 (Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc), and on 3 further provisions, so none of them can safely be read on its own.

When did Section 38 of the Bihar Value Added Tax Act come into force?

Section 38 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 38, 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

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 20 Oct 2026. This page is not a substitute for legal advice.