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Section86
The Bihar Value Added Tax Act, 2005

Bureau of Investigation

In force From 23 Jun 2005 Act 27 of 2005 As on 15 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 4 provisions

Section 86 of the Bihar Value Added Tax Act, 2005 deals with bureau of Investigation. The State Government may, by an order published in the Official Gazette, constitute a Bureau of Investigation and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order: Provided that The Act came into force on 23 Jun 2005.

(1) The State Government may, by an order published in the Official Gazette, constitute a Bureau of Investigation and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order:

Provided that if authorities appointed under sub-section (1) of section 10 are specified as such they shall, without prejudice to the powers under sub-section (1) of section 10, exercise the powers of an authority under sections 55, 56, 57, 58, 59, 60, 61 and 62 for carrying out the purposes of this Act.

(2) (a) The State Government may, by an order published in the Official Gazette, vest an officer of the Bureau of Investigation with the powers of an officer in-charge of a police station under the Code of Criminal Procedure, 1973 (2 of 1974) and with such other powers under different Acts, as it may consider necessary.

(b) The Commissioner may, by an order published in the Official Gazette, authorise an officer of the Bureau of Investigation to exercise the powers of an authority appointed under section 10 in respect of such matters as may be specified in the order.

(3) The Bureau of Investigation shall function under the control and supervision of the Commissioner, and discharge such duties as may be assigned to it by the Commissioner, including investigation of offences under section 83 of this Act.

Section 86, 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. 10 Taxing Authorities and Inspectors
  2. s. 55 Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others
  3. s. 56 Production of books of account, inspection, search and seizure
  4. s. 57 Cross checking or verification of transactions
  5. s. 58 Survey
  6. s. 59 Control on clearing, forwarding or booking agent and any person transporting goods
  7. s. 60 Establishment of check-posts
  8. s. 61 Restriction on movement of goods
  9. s. 62 Transportation of goods through State of Bihar
  10. s. 83 Investigation of offences

Referred to by 4

  1. s. 11 Protection of action taken in good faith
  2. s. 12 Power to issue summons and examine on oath
  3. s. 87 Appearance before taxing authorities
  4. s. 90 Disclosure of information by public servant

Questions about Section 86

What does Section 86 of the Bihar Value Added Tax Act deal with?

Section 86 of the Bihar Value Added Tax Act is headed "Bureau of Investigation". The State Government may, by an order published in the Official Gazette, constitute a Bureau of Investigation and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order: Provided that

How do I find court cases under Section 86 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 86, section 86 Bihar Value Added Tax Act, section 86 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 86 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 10 (Taxing Authorities and Inspectors), section 55 (Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others), section 56 (Production of books of account, inspection, search and seizure), section 57 (Cross checking or verification of transactions), and on 6 further provisions, so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When did Section 86 of the Bihar Value Added Tax Act come into force?

Section 86 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 86, 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 15 Oct 2026. This page is not a substitute for legal advice.