Appeal to Deputy Commissioner and Joint Commissioner
Section 72 of the Bihar Value Added Tax Act, 2005 deals with appeal to Deputy Commissioner and Joint Commissioner. Subject to such rules as may be made by the State Government under this Act, any dealer, objecting to an order of assessment or an order levying interest or penalty passed by the prescribed authority against him, or an order under section 25 or a person, objecting to an order of penalty passed again The Act came into force on 23 Jun 2005.
(1) Subject to such rules as may be made by the State Government under this Act, any dealer, objecting to an order of assessment or an order levying interest or penalty passed by the prescribed authority against him, or an order under section 25 or a person, objecting to an order of penalty passed against him or an order under section 47, may appeal to the Joint Commissioner, or, the Deputy Commissioner specially authorised in this behalf.
(2) No appeal under sub-section (1) shall be admitted unless the dealer objecting to an order of assessment has paid twenty-five per cent. of the tax assessed or full amount of admitted tax, whichever is higher.
(3) Every appeal under this section shall be filed, in such form and the manner, as may be prescribed, within forty-five days of the receipt of the notice of demand but where the appellate authority is satisfied that the appellant had sufficient reason for not preferring the appeal within time, it may condone the delay.
(4) The appellate authority while disposing of an appeal against an order, other than an order under section 47, may--
(a) (i) confirm, annul, reduce, enhance or otherwise modify such order; or
(ii) set aside the order directing the authority below to make fresh order after further enquiry on specific points as directed; and
(b) in other cases, pass such order as it may, for reasons to be recorded in writing, deem fit.
(5) No order under this section shall be passed without giving reasonable opportunity of hearing to the appellant as also the authority whose order has been appealed against.
Section 72, 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
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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… JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 16-05-2023 The petitioner is before us seeking for condonation of delay in an appeal which has not yet been filed. The appeal is sought to be filed from Annexure P-1 order dated 23.08.2022. Section 72 of the Bihar Value Added Tax Act, 2005 provides for an appeal to be filed within 45 days and there is also a provision enabling the Appellate Authority to condone the delay on satisfaction of the reasons shown if an appeal is filed. When an appeal is also not filed, it is premature for this Court to issue a …
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… JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 06-12-2021 We have heard learned counsel for the parties. 2. The sole issue which arises for consideration is as to whether the appeal preferred by an Assessee under Section 72 of the Bihar Value Added Tax Act 2005 (hereinafter referred to as the Act) can be heard and decided on merits without the petitioner complying with the order passed for deposit of an amount under the provisions of Rule 46 of the Bihar Value Added Tax Rules 2005 (hereinafter referred to as the Rules). 3. …
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… JUSTICE RAVI RANJAN ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 30-08-2018 It is not in dispute that against the impugned order of assessment, there is statutory remedy available by way of appeal as provided under Section 72 of the Bihar Value Added Tax Act, 2005. Under the circumstances, the present petition is not entertained. However, it is observed that as the petitioner was prosecuting the present petition before this Court, if the appeal is preferred within a period of 6 weeks from today (as requested by the learned counsel …
Questions about Section 72
What does Section 72 of the Bihar Value Added Tax Act deal with?
Section 72 of the Bihar Value Added Tax Act is headed "Appeal to Deputy Commissioner and Joint Commissioner". Subject to such rules as may be made by the State Government under this Act, any dealer, objecting to an order of assessment or an order levying interest or penalty passed by the prescribed authority against him, or an order under section 25 or a person, objecting to an order of penalty passed again
How do I find court cases under Section 72 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 72, section 72 Bihar Value Added Tax Act, section 72 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 72 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 25 (Scrutiny of returns), section 47 (Special mode of recovery of tax and other liabilities under this Act), so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it.
When did Section 72 of the Bihar Value Added Tax Act come into force?
Section 72 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 72, 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.