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Section76
The Bihar Value Added Tax Act, 2005

Review

In force From 23 Jun 2005 Act 27 of 2005 As on 16 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 1 provision

Section 76 of the Bihar Value Added Tax Act, 2005 deals with review. Subject to such rules as may be made by the State Government under this Act, any authority appointed under section 10 or the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or the Tribunal, as the case may be, necessary on account of a mistake whic The Act came into force on 23 Jun 2005.

Subject to such rules as may be made by the State Government under this Act, any authority appointed under section 10 or the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or the Tribunal, as the case may be, necessary on account of a mistake which is apparent from the record:

Provided that no such review, if it has the effect of enhancing the tax, interest or penalty or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the dealer, or the person concerned a reasonable opportunity of being heard.

Section 76, 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

  1. s. 10 Taxing Authorities and Inspectors

Referred to by 1

  1. s. 89 Bar to certain proceedings

Questions about Section 76

What does Section 76 of the Bihar Value Added Tax Act deal with?

Section 76 of the Bihar Value Added Tax Act is headed "Review". Subject to such rules as may be made by the State Government under this Act, any authority appointed under section 10 or the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or the Tribunal, as the case may be, necessary on account of a mistake whic

How do I find court cases under Section 76 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 76, section 76 Bihar Value Added Tax Act, section 76 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 76 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 10 (Taxing Authorities and Inspectors), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 76 of the Bihar Value Added Tax Act come into force?

Section 76 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 76, 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

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.