Cognizance of offences

Q: When did Section 82 of the Bihar Value Added Tax Act come into force?

Section 82 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 82, 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.

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 82 of the Bihar Value Added Tax Act, 2005 deals with cognizance of offences. Save as provided in section 81, the punishments inflicted under the said section shall be without prejudice to any penalty which may be imposed under the provisions of this Act. The Act came into force on 23 Jun 2005.

(1) Save as provided in section 81, the punishments inflicted under the said section shall be without prejudice to any penalty which may be imposed under the provisions of this Act.
(2) No court shall take cognizance of any offence under this Act except with the previous sanction of the Commissioner or any officer specially empowered in this behalf and no court inferior to that of a Magistrate of the first class shall try any such offence.
(3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under section 81 shall be cognizable and bailable.
Section 82, 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

s. 81 Offences and penalties

Questions about Section 82

What does Section 82 of the Bihar Value Added Tax Act deal with?

Section 82 of the Bihar Value Added Tax Act is headed "Cognizance of offences". Save as provided in section 81, the punishments inflicted under the said section shall be without prejudice to any penalty which may be imposed under the provisions of this Act.

How do I find court cases under Section 82 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 82, section 82 Bihar Value Added Tax Act, section 82 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 82 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 81 (Offences and penalties), so none of them can safely be read on its own.

When did Section 82 of the Bihar Value Added Tax Act come into force?

Section 82 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 82, 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 18 Oct 2026. This page is not a substitute for legal advice.