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Section77
The Bihar Value Added Tax Act, 2005

Determination of disputed questions

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 77 of the Bihar Value Added Tax Act, 2005 deals with determination of disputed questions. If any question arises, otherwise than in proceedings before a court, or before the prescribed authority has commenced assessment of a dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, whether, for the purposes of this Act,-- (a) any person, The Act came into force on 23 Jun 2005.

(1) If any question arises, otherwise than in proceedings before a court, or before the prescribed authority has commenced assessment of a dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, whether, for the purposes of this Act,--

(a) any person, society, club or association or any firm or any branch or department of any firm, is a dealer, or

(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or

(c) any transaction is a sale or a purchase, or where it is a sale or a purchase the sale price or the purchase price, as the case may be, thereof, or

(d) any particular person or dealer is required to be registered, or

(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or

(f) input tax credit can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such input tax credit can be claimed, or

(g) the order passed under sub-section (2) of section 25 is just and proper, or

(h) any other question involving interpretation of any provisions of this Act,

the Commissioner shall, subject to such rules as may be made, make an order determining such question.

Explanation.-- For the purposes of this sub-section, the prescribed authority shall be deemed to have commenced assessment of the dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, when the dealer is served with any notice by the prescribed authority under the said sections.

(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respect any sale or purchase affected prior to the determination or such date as he may specify.

(3) If any such question arises from any order already passed by any authority or court under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, no such question shall be entertained for determination under this section; but such question may be raised in appeal against such order.

Section 77, 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. 25 Scrutiny of returns
  2. s. 27 Assessment of dealer not filing returns
  3. s. 28 Assessment of tax of dealers evading registration
  4. s. 29 Assessment of tax on disputed question
  5. s. 30 Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc
  6. s. 31 Assessment or re-assessment of tax of escaped turnover
  7. s. 32 Escaped turnover detected before or at the time of assessment of tax
  8. s. 33 Assessment of tax based on audit objections
  9. s. 94 Repeal and savings

Referred to by 1

  1. s. 73 Appeal to Tribunal

Questions about Section 77

What does Section 77 of the Bihar Value Added Tax Act deal with?

Section 77 of the Bihar Value Added Tax Act is headed "Determination of disputed questions". If any question arises, otherwise than in proceedings before a court, or before the prescribed authority has commenced assessment of a dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, whether, for the purposes of this Act,-- (a) any person,

How do I find court cases under Section 77 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 77, section 77 Bihar Value Added Tax Act, section 77 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 77 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 25 (Scrutiny of returns), section 27 (Assessment of dealer not filing returns), section 28 (Assessment of tax of dealers evading registration), section 29 (Assessment of tax on disputed question), and on 5 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 77 of the Bihar Value Added Tax Act come into force?

Section 77 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 77, 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.