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Section42
The Bihar Value Added Tax Act, 2005

Production of tax clearance certificate

In force From 23 Jun 2005 Act 27 of 2005 As on 17 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 1 provision

Section 42 of the Bihar Value Added Tax Act, 2005 deals with production of tax clearance certificate. Notwithstanding anything contained in any law for the time being in force, no person shall be awarded by-- (i) the State Government; The Act came into force on 23 Jun 2005.

Notwithstanding anything contained in any law for the time being in force, no person shall be awarded by--

(i) the State Government; or

(ii) the Central Government; or

(iii) a company, corporation, board, authority, undertaking or any other body which is owned, financed or controlled either wholly or partly by the State Government or the Central Government,

any contract involving sale or supply of goods and no person shall be granted any licence to carry on any trade or commerce unless he produces to the State Government or the Central Government or the company, corporation, board, authority, undertaking or any other body which is owned, financed or controlled either wholly or partly by the State Government or the Central Government, a tax clearance certificate, granted by the prescribed authority in the form and manner prescribed, to the effect that the prescribed authority has no objection to the awarding of such contract or the granting of such licence to the person concerned:

Provided that no such certificate shall be granted to any person who is not a registered dealer under this Act or, being a registered dealer, has made a default in the payment of any tax, penalty or interest due under this Act:

Provided further that if a person not liable to tax under this Act applies for the grant of certificate under this section and in whose case the value of the contract or, as the case may be, the anticipated turnover in the immediately succeeding twelve months exceeds the limit specified in sub-section (2) of section 3, he shall be granted such certificate subject to the condition that he shall furnish, to the prescribed authority, an undertaking to the effect that he shall apply for grant of certificate of registration in the manner and within the period prescribed and in the event of failure to do so the concerned Government or person or authority shall terminate the contract awarded to the person.

Section 42, 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. 3 Charge of tax

Referred to by 1

  1. s. 93 Power to make rules

Questions about Section 42

What does Section 42 of the Bihar Value Added Tax Act deal with?

Section 42 of the Bihar Value Added Tax Act is headed "Production of tax clearance certificate". Notwithstanding anything contained in any law for the time being in force, no person shall be awarded by-- (i) the State Government;

How do I find court cases under Section 42 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 42, section 42 Bihar Value Added Tax Act, section 42 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 42 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 3 (Charge of tax), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 42 of the Bihar Value Added Tax Act come into force?

Section 42 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 42, 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 17 Oct 2026. This page is not a substitute for legal advice.