Provisional refunds
Section 69 of the Bihar Value Added Tax Act, 2005 deals with provisional refunds. If a registered dealer files any returns or produces any other evidence as required by or under this Act, and the return or evidences produced show any amount to be refundable to the dealer, then the dealer may apply in the prescribed form to the prescribed authority for grant of provisional refund. The Act came into force on 23 Jun 2005.
(1) If a registered dealer files any returns or produces any other evidence as required by or under this Act, and the return or evidences produced show any amount to be refundable to the dealer, then the dealer may apply in the prescribed form to the prescribed authority for grant of provisional refund.
(2) The prescribed authority may require the said dealer to furnish such security as may be prescribed for an amount equal to the amount of refund and on receipt of such security, the prescribed authority shall, subject to rules, grant the dealer a provisional refund of the amount claimed refundable as aforesaid.
(3) (a) Subject to other provisions of this Act, the refund under sub-section (1) shall be deemed to be final if the dealer has no liability under the Act as per his annual return filed under section 24 and the report submitted under sub-section (2) of section 54.
(b) Upon the said refund being final, the security, if any, furnished under sub-section (2) shall be returned to the said dealer.
(c) If any amount in excess of the amount refunded under sub-section (1) is found to be payable by the said dealer in respect of the period for which he had claimed and was allowed such provisional refund, such excess shall be recovered as arrears of tax from the dealer and he shall be liable to pay simple interest on such excess amount at the rate of one and half per cent. per month or part thereof from the date of grant of provisional refund till the date of the payment of such excess amount.
Section 69, 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.
-
… series, no action is taken for refund of the amount and the amount is kept back without considering the claim of the petitioner for refund, this writ petition has been filed. 3/4 Sri Vikash Kumar, learned counsel appearing on behalf of the respondent invites our attention to Section 69 of the Bihar Value Added Tax Act, 2005 and argues that the petitioner should submit an application in the prescribed form for refund of the amount and the matter shall be considered and the decision taken by the competent authority. We are not impressed by the submission made by learned counsel for the State. This …
-
… Lastly, C.W.J.C. No.4806 of 2015 has been filed by the petitioner for quashing the order dated 31.01.2015 passed by the Deputy Commissioner of Commercial Taxes, Sasaram Circle, Sasaram, by which he has rejected the application filed by the petitioner for provisional refund of Rs.1,43,39,610/- under Section 69 of the Bihar Value Added Tax Act, 2005 on the ground that the petitioner has failed to produce any evidence in relation to payment of amount of entry tax and penalty assessed and imposed for the period 2013-14. The petitioner has filed C.W.J.C. No.22083 of 2014 challenging the notices issued under Sections 7 and …
-
… Lastly, C.W.J.C. No.4806 of 2015 has been filed by the petitioner for quashing the order dated 31.01.2015 passed by the Deputy Commissioner of Commercial Taxes, Sasaram Circle, Sasaram, by which he has rejected the application filed by the petitioner for provisional refund of Rs.1,43,39,610/- under Section 69 of the Bihar Value Added Tax Act, 2005 on the ground that the petitioner has failed to produce any evidence in relation to payment of amount of entry tax and penalty assessed and imposed for the period 2013-14. The petitioner has filed C.W.J.C. No.22083 of 2014 challenging the notices issued under Sections 7 and …
Questions about Section 69
What does Section 69 of the Bihar Value Added Tax Act deal with?
Section 69 of the Bihar Value Added Tax Act is headed "Provisional refunds". If a registered dealer files any returns or produces any other evidence as required by or under this Act, and the return or evidences produced show any amount to be refundable to the dealer, then the dealer may apply in the prescribed form to the prescribed authority for grant of provisional refund.
How do I find court cases under Section 69 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 69, section 69 Bihar Value Added Tax Act, section 69 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 69 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 24 (Returns, payment of tax, interest and penalty), section 54 (Accounts to be audited in certain cases), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 69 of the Bihar Value Added Tax Act come into force?
Section 69 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 69, 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 17 Oct 2026. This page is not a substitute for legal advice.