Appeal to Tribunal
Section 73 of the Bihar Value Added Tax Act, 2005 deals with appeal to Tribunal. Subject to such rules as may be made by the State Government, any of the authorities mentioned in section 10 or any person aggrieved by an order made by the Deputy Commissioner or Joint Commissioner under section 72 or the Commissioner under section 74 or section 77, may, prefer an appeal to the Tri The Act came into force on 23 Jun 2005.
(1) Subject to such rules as may be made by the State Government, any of the authorities mentioned in section 10 or any person aggrieved by an order made by the Deputy Commissioner or Joint Commissioner under section 72 or the Commissioner under section 74 or section 77, may, prefer an appeal to the Tribunal.
(2) Where an appeal is preferred by a dealer, such appeal shall not be entertained by the Tribunal unless such dealer has deposited in the manner specified by the Tribunal, twenty-five per cent. of the amount in dispute:
Provided that the Tribunal may, for reasons to be recorded in writing, waive or reduce the amount required to be deposited under this section.
(3) Every application for appeal under this section shall be filed within ninety days of the communication of the order which is sought to be appealed, but where the Tribunal is satisfied that the applicant had sufficient cause for not applying within time, it may condone the delay.
(4) No order under this section shall be passed without giving the applicant as also the authority whose order is sought to be appealed or their representative a reasonable opportunity of being heard.
(5) On receipt of an appeal under sub-section (1), the Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such order thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.
(6) The Tribunal shall send the copy of every order made by it to the parties to the appeal and to the concerned authority against whose order the appeal had been preferred.
(7) The appeal filed before the Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within six months from the date of receipt of the appeal.
Section 73, 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.
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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… We thus, for the present, do not express any opinion on the inter-parte merits but definitely would allow the petitioner to move the statutory forum of appeal as provided under section 73 of the Bihar Value Added Tax Act, 2005 before the Commercial Taxes Tribunal and while taking notice of the provisions underlying section 75 of the Act which enables the petitioner in case of present kind to produce additional evidence, we would allow the petitioner to lead such evidence before the Tribunal to …
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… (Per: HONOURABLE THE CHIEF JUSTICE) Date: 03-04-2017 and Having heard learned counsel for the parties, we are of the considered view that when against the order passed by the Commissioner, Commercial Taxes, Bihar, Patna on 28.02.2017, the remedy of appeal as contended by the petitioner under Section 73 of the Bihar Value Added Tax Act, 2005 to the Commercial Tax Tribunal, Bihar or the remedy under Section 72 is available, however, interest of justice requires that till the statutory period available to the petitioner for exhausting these remedies is not over coercive steps for recovery of the amount by invoking …
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… JUSTICE SHIVA KIRTI SINGH) | | All the three appeals are directed against a common judgment dated 30.6.2010 passed by the Commercial Taxes Tribunal, Bihar, Patna in Revision Case Nos. PT- 64, 65 and 66/2010 whereby the revision applications preferred by the appellant under Section 73 of the Bihar Value Added Tax Act,, 2005 (hereinafter referred to as "the VAT Act") have been dismissed by holding that the appellant is a "dealer" under the Bihar Tax on Entry of Goods Into Local Areas For Consumption, Use Or Sale Therein Act, 1993 (hereinafter referred to as "the ET Act"). As a result, all the …
Questions about Section 73
What does Section 73 of the Bihar Value Added Tax Act deal with?
Section 73 of the Bihar Value Added Tax Act is headed "Appeal to Tribunal". Subject to such rules as may be made by the State Government, any of the authorities mentioned in section 10 or any person aggrieved by an order made by the Deputy Commissioner or Joint Commissioner under section 72 or the Commissioner under section 74 or section 77, may, prefer an appeal to the Tri
How do I find court cases under Section 73 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 73, section 73 Bihar Value Added Tax Act, section 73 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 73 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 10 (Taxing Authorities and Inspectors), section 72 (Appeal to Deputy Commissioner and Joint Commissioner), section 74 (Revisionary powers of Commissioner), section 77 (Determination of disputed questions), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 73 of the Bihar Value Added Tax Act come into force?
Section 73 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 73, 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 16 Oct 2026. This page is not a substitute for legal advice.