Section80
The Bihar Value Added Tax Act, 2005

Case before High Court to be heard by not less than two Judges

In force From 23 Jun 2005 Act 27 of 2005 As on 18 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005

Section 80 of the Bihar Value Added Tax Act, 2005 deals with case before High Court to be heard by not less than two Judges. When an appeal has been filed before the High Court under section 79, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. The Act came into force on 23 Jun 2005.

(1) When an appeal has been filed before the High Court under section 79, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.

(2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of other Judges of the High Court and such point shall be decided according to the opinion of the majority of Judges who have heard the case including those who first heard it.

Section 80, 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. 79 Appeal before High Court

Questions about Section 80

What does Section 80 of the Bihar Value Added Tax Act deal with?

Section 80 of the Bihar Value Added Tax Act is headed "Case before High Court to be heard by not less than two Judges". When an appeal has been filed before the High Court under section 79, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.

How do I find court cases under Section 80 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 80, section 80 Bihar Value Added Tax Act, section 80 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 80 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 79 (Appeal before High Court), so none of them can safely be read on its own.

When did Section 80 of the Bihar Value Added Tax Act come into force?

Section 80 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 80, 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 18 Oct 2026. This page is not a substitute for legal advice.