Compounding of offences
Section 85 of the Bihar Value Added Tax Act, 2005 deals with compounding of offences. The Commissioner may, either before or after the institution of proceedings under section 81, accept from any person charged with an offence under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) of the said section by way of composition of the offence, a sum not exceeding te The Act came into force on 23 Jun 2005.
(1) The Commissioner may, either before or after the institution of proceedings under section 81, accept from any person charged with an offence under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) of the said section by way of composition of the offence, a sum not exceeding ten thousand rupees and where the offence charged was likely to cause or caused evasion of any amount of tax payable under this Act, a sum not exceeding three times of such amount, whichever is higher.
(2) On payment of such sum as may be determined by the Commissioner under sub-section (1), no further proceeding shall be taken against the accused person in respect of the same offence.
Section 85, 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.
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Questions about Section 85
What does Section 85 of the Bihar Value Added Tax Act deal with?
Section 85 of the Bihar Value Added Tax Act is headed "Compounding of offences". The Commissioner may, either before or after the institution of proceedings under section 81, accept from any person charged with an offence under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) of the said section by way of composition of the offence, a sum not exceeding te
How do I find court cases under Section 85 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 85, section 85 Bihar Value Added Tax Act, section 85 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 85 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 85 of the Bihar Value Added Tax Act come into force?
Section 85 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 85, 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 16 Oct 2026. This page is not a substitute for legal advice.