Revisionary powers of Commissioner
Section 74 of the Bihar Value Added Tax Act, 2005 deals with revisionary powers of Commissioner. The Commissioner may, suo motu, call for and examine the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of revenue, pass such order a The Act came into force on 23 Jun 2005.
The Commissioner may, suo motu, call for and examine the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of revenue, pass such order as he deems fit after giving the dealer or the person concerned an opportunity of being heard.
Section 74, 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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… HONOURABLE THE CHIEF JUSTICE) Date : 09-09-2020 The petitioner has prayed for the following relief(s):- (i) For issuance of writ in the nature of certiorari quashing the order dated 23.06.2015 passed by the Commissioner Commercial Taxes, Bihar, Patna (Respondent No. 2) in exercise of power under Section 74 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as VAT Act, 2005) by which he has upheld the order of reassessment dated 27.10.2014 passed by the Deputy Commissioner of Commercial Taxes, North Circle, Patna under Section 33 read with Section 8 of the Entry of Goods into local Areas for Consumption …
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… (Per: HONOURABLE THE CHIEF JUSTICE) Date : 09-09-2020 Petitioner prays for following relief (s) : "(i) For issuance of writ in the nature of certiorari quashing the order dated 23.06.2015 passed by the Commissioner Commercial Taxes, Bihar, Patna (Respondent No.2) in exercise of power under Section 74 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as VAT Act, 2005) by which he has upheld the order of reassessment dated 27.10.2014 passed by the Deputy Commissioner of Commercial Taxes, North Circle, Patna under Section 33 read with Section 8 of the Entry of Goods into local Areas for Consumption …
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… authority, the petitioner would have statutory remedy available by way of an appeal or revision before the Tribunal, learned counsel appearing on behalf of the petitioner has, vehemently, submitted that as the impugned order passed by respondent No.2-Joint Commissioner, passed in exercise of revisional powers under Section 74 of the Bihar Value Added Tax Act, 2005, is wholly without jurisdiction and therefore, it is requested to entertain the present petition, we shall first deal with the submission on behalf of the petitioner, whether the impugned order passed by the respondent No.2-Joint Commissioner, passed in exercise of revisional …
Questions about Section 74
What does Section 74 of the Bihar Value Added Tax Act deal with?
Section 74 of the Bihar Value Added Tax Act is headed "Revisionary powers of Commissioner". The Commissioner may, suo motu, call for and examine the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of revenue, pass such order a
How do I find court cases under Section 74 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 74, section 74 Bihar Value Added Tax Act, section 74 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 74 of the Bihar Value Added Tax Act, and has it changed?
3 other provisions in this corpus refer back to it.
When did Section 74 of the Bihar Value Added Tax Act come into force?
Section 74 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 74, 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.