Liability of surety

Q: When did Section 48 of the Bihar Value Added Tax Act come into force?

Section 48 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 48, 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.

In force From 23 Jun 2005 Act 27 of 2005 As on 15 Oct 2026

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

Section 48 of the Bihar Value Added Tax Act, 2005 deals with liability of surety. The liability of a surety under this Act shall be co-extensive, to the extent of the amount of security, with that of the defaulting dealer and all modes of recovery enforceable against the dealer shall be enforceable against the surety by the prescribed authority. The Act came into force on 23 Jun 2005.

The liability of a surety under this Act shall be co-extensive, to the extent of the amount of security, with that of the defaulting dealer and all modes of recovery enforceable against the dealer shall be enforceable against the surety by the prescribed authority.
Section 48, 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.

Referred to by 1

s. 96 Transitory provisions

Questions about Section 48

What does Section 48 of the Bihar Value Added Tax Act deal with?

Section 48 of the Bihar Value Added Tax Act is headed "Liability of surety". The liability of a surety under this Act shall be co-extensive, to the extent of the amount of security, with that of the defaulting dealer and all modes of recovery enforceable against the dealer shall be enforceable against the surety by the prescribed authority.

How do I find court cases under Section 48 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 48, section 48 Bihar Value Added Tax Act, section 48 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 48 of the Bihar Value Added Tax Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 48 of the Bihar Value Added Tax Act come into force?

Section 48 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 48, 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

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