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Section87
The Bihar Value Added Tax Act, 2005

Appearance before taxing authorities

In force From 23 Jun 2005 Act 27 of 2005 As on 19 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 1 provision

Section 87 of the Bihar Value Added Tax Act, 2005 deals with appearance before taxing authorities. Any person, who is required to appear before any authority appointed under section 10 or before the Tribunal or before an officer of the Bureau of Investigation constituted under section 86 in connection with any proceeding under this Act, may appear before such authority through-- (a) a person auth The Act came into force on 23 Jun 2005.

Any person, who is required to appear before any authority appointed under section 10 or before the Tribunal or before an officer of the Bureau of Investigation constituted under section 86 in connection with any proceeding under this Act, may appear before such authority through--

(a) a person authorised in the prescribed manner by him in this behalf, being his relative or person in his regular and whole time employment,

(b) a sales tax practitioner who possesses the prescribed qualifications; or

(c) a legal practitioner, or

(d) subject to such conditions as may be prescribed, a chartered accountant, or company secretary, or cost accountant.

Explanation.--For the purposes of this section,--

(a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(b) "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(c) "cost accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(d) "legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.

Section 87, 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. 86 Bureau of Investigation
  3. Chartered Accountants Act s. 2 Interpretation
  4. Company Secretaries Act s. 2 Definitions and interpretation

Referred to by 1

  1. s. 93 Power to make rules

Questions about Section 87

What does Section 87 of the Bihar Value Added Tax Act deal with?

Section 87 of the Bihar Value Added Tax Act is headed "Appearance before taxing authorities". Any person, who is required to appear before any authority appointed under section 10 or before the Tribunal or before an officer of the Bureau of Investigation constituted under section 86 in connection with any proceeding under this Act, may appear before such authority through-- (a) a person auth

How do I find court cases under Section 87 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 87, section 87 Bihar Value Added Tax Act, section 87 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 87 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 10 (Taxing Authorities and Inspectors), section 86 (Bureau of Investigation), Chartered Accountants Act 2 (Interpretation), Company Secretaries Act 2 (Definitions and interpretation), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 87 of the Bihar Value Added Tax Act come into force?

Section 87 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 87, 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 19 Oct 2026. This page is not a substitute for legal advice.