Appeal before High Court
Section 79 of the Bihar Value Added Tax Act, 2005 deals with appeal before High Court. An appeal shall lie to the High Court from every order passed by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law. The Act came into force on 23 Jun 2005.
(1) An appeal shall lie to the High Court from every order passed by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law.
(2) The Commissioner or a dealer aggrieved by any order passed by the Tribunal,
(i) under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, on or after the date of commencement of this Act; or
(ii) under this Act,
may file an appeal to the High Court, and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner on any question of law arising out of such order./hr (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate the question.
(4) The appeal shall be heard only on the question so formulated and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the High Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(5) (a) The High Court shall decide the substantial question of law so formulated or involved and deliver such judgment thereon containing the grounds on which such decision is founded and may award such costs as it deems fit.
(b) The High Court may determine any issue which--
(i) has not been determined by the Tribunal, or
(ii) has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).
(6) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court, shall as far as may be, apply in the case of appeals under this section.
Section 79, 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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… Against the order of the learned Tribunal, the State of Bihar preferred Miscellaneous Appeal No. 678 of 2023 under Section 79 of the Bihar Value Added Tax Act, 2005 which has been dismissed today by this Court. 3. Since the penalty order has already been set aside and the Miscellaneous Appeal preferred by the petitioner has been dismissed, we are of the considered opinion that the writ petitioner would be entitled to the reliefs …
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… Accordingly, I.A. No. 1 of 2023 stands allowed. MA No. 678 of 2023 7. Heard Mr. Vivek Prasad, learned GP- 7 for the appellant and Mr. Gautam Kejriwal, learned counsel for the respondent. 8. This Miscellaneous Appeal has been preferred under Section 79 of the Bihar Value Added Tax Act, 2005 (hereinafter called 'the Bihar VAT Act' or 'Act of 2005') since repealed. The State of Bihar is aggrieved and dissatisfied with the order dated 07.06.2022 (hereinafter referred to as the 'impugned order') passed by the Commercial Taxes Tribunal Bihar, Patna (in short 'The …
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… JUSTICE RAJEEV RANJAN PRASAD ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 09-07-2018 This writ petition has been filed under Article 226 of the Constitution of India challenging an order passed by the Commercial Tax Tribunal, Bihar. Against the order passed by the Tribunal under Section 79 of the Bihar Value Added Tax Act, 2005, an appeal is maintainable under Section 79 of the Act and, therefore, the writ petition directly before this Court is not permissible. Petitioner is permitted to withdraw this writ petition with a liberty to file a fresh appeal after complying with the Patna ![]( page 0 …
Questions about Section 79
What does Section 79 of the Bihar Value Added Tax Act deal with?
Section 79 of the Bihar Value Added Tax Act is headed "Appeal before High Court". An appeal shall lie to the High Court from every order passed by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law.
How do I find court cases under Section 79 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 79, section 79 Bihar Value Added Tax Act, section 79 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 79 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 94 (Repeal and savings), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When did Section 79 of the Bihar Value Added Tax Act come into force?
Section 79 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 79, 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 15 Oct 2026. This page is not a substitute for legal advice.