Refunds
Section 68 of the Bihar Value Added Tax Act, 2005 deals with refunds. Subject to the other provisions of this Act and the rules made thereunder, the prescribed authority shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him in such manner as may be prescribed. The Act came into force on 23 Jun 2005.
(1) Subject to the other provisions of this Act and the rules made thereunder, the prescribed authority shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him in such manner as may be prescribed.
(2) Where on account of death, incapacity, insolvency liquidation or other cause a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or receiver, as the case may be, shall be entitled to claim or receive such refund in the manner prescribed:
Provided that the prescribed authority shall first apply such excess amount towards the recovery of any amount for any period in respect of which a notice under section 39 has been issued and shall then refund the balance, if any.
Section 68, 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
Referred to by 2
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It is stated by Mr. Chaturvedi, learned counsel representing the petitioner, that the refund application under Section 68 of the Bihar Value Added Tax Act, 2005 has been filed on 06.07.2018 it has not been disposed of as yet. Hence this writ petition. Mr. Chaturvedi further submits that although the excess deposit of tax was to the tune of Rs.1,61,43,910/- as per Annexure-1 but a sum of Rs.21,29,527/- by way of entry tax as …
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… It is stated by Mr. Chaturvedi, learned counsel representing the petitioner, that although refund application under Section 68 of the Bihar Value Added Tax Act, 2005 has been filed in 2018 it has not been disposed of as yet. Hence this writ petition. Learned counsel for the petitioner admits that though the refund application has been filed in the prescribed form but the copy thereof has been misplaced. In such view of the matter and …
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… In answer to the writ petition, the Assistant Commissioner of Commercial Taxes has filed counter affidavit. According to the respondent-authorities, a sum of Rs.48,79,397.82 is due from the petitioner for the financial year 2009-10. Under Section 68 of the Bihar Value Added Tax Act, 2005 the respondents have authority to adjust the outstanding dues of the dealer against the pending recovery. The respondents are, therefore, not liable to refund the aforesaid dues of the petitioner. Learned advocate Mr. Rajeev Ranjan Prasad has appeared for the petitioner. He …
Questions about Section 68
What does Section 68 of the Bihar Value Added Tax Act deal with?
Section 68 of the Bihar Value Added Tax Act is headed "Refunds". Subject to the other provisions of this Act and the rules made thereunder, the prescribed authority shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him in such manner as may be prescribed.
How do I find court cases under Section 68 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 68, section 68 Bihar Value Added Tax Act, section 68 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 68 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 39 (Payment and recovery of tax), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 68 of the Bihar Value Added Tax Act come into force?
Section 68 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 68, 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 19 Oct 2026. This page is not a substitute for legal advice.