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Section46
The Bihar Value Added Tax Act, 2005

Recovery of tax as arrears of land revenue

In force From 23 Jun 2005 Act 27 of 2005 As on 16 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 2 provisions

Section 46 of the Bihar Value Added Tax Act, 2005 deals with recovery of tax as arrears of land revenue. All authorities appointed under section 10 shall, for the purpose of recovery of tax, interest and penalty under this Act, have the same powers as are vested in the certificate officer under the Bihar and Orissa Public Demand Recovery Act, 1914 (Bihar and Orissa Act 4 of 1914)..br (2) Any proceeding The Act came into force on 23 Jun 2005.

(1) All authorities appointed under section 10 shall, for the purpose of recovery of tax, interest and penalty under this Act, have the same powers as are vested in the certificate officer under the Bihar and Orissa Public Demand Recovery Act, 1914 (Bihar and Orissa Act 4 of 1914)..br (2) Any proceeding under sub-section (1) before any authority appointed under section 10 shall be deemed to be a proceeding for recovery of the public demand under the Bihar and Orissa Public Demands Recovery Act, 1914 (Bihar and Orissa Act 4 of 1914) and all provisions of the said Act for recovery, attachment, sale, arrest shall mutatis mutandis apply.

Section 46, 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. 10 Taxing Authorities and Inspectors

Referred to by 2

  1. Bihar Finance Act s. 4 Insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
  2. Bihar Finance Act s. 7 Amendment in section 46 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005)

Questions about Section 46

What does Section 46 of the Bihar Value Added Tax Act deal with?

Section 46 of the Bihar Value Added Tax Act is headed "Recovery of tax as arrears of land revenue". All authorities appointed under section 10 shall, for the purpose of recovery of tax, interest and penalty under this Act, have the same powers as are vested in the certificate officer under the Bihar and Orissa Public Demand Recovery Act, 1914 (Bihar and Orissa Act 4 of 1914)..br (2) Any proceeding

How do I find court cases under Section 46 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 46, section 46 Bihar Value Added Tax Act, section 46 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 46 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 10 (Taxing Authorities and Inspectors), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When did Section 46 of the Bihar Value Added Tax Act come into force?

Section 46 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 46, 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 16 Oct 2026. This page is not a substitute for legal advice.