Section89
The Bihar Value Added Tax Act, 2005

Bar to certain proceedings

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

Section 89 of the Bihar Value Added Tax Act, 2005 deals with bar to certain proceedings. Save as provided in section 79, no assessment made and no order passed under this Act or rules made thereunder by any authority appointed under section 10 or by the Bureau of Investigation or by the Tribunal shall be called in question in any court, and save as is provided in section 72 or section 7 The Act came into force on 23 Jun 2005.

Save as provided in section 79, no assessment made and no order passed under this Act or rules made thereunder by any authority appointed under section 10 or by the Bureau of Investigation or by the Tribunal shall be called in question in any court, and save as is provided in section 72 or section 73 or section 74 or section 76, no appeal or application for revision or review shall lie against any such assessment or order.

Section 89, 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.

Questions about Section 89

What does Section 89 of the Bihar Value Added Tax Act deal with?

Section 89 of the Bihar Value Added Tax Act is headed "Bar to certain proceedings". Save as provided in section 79, no assessment made and no order passed under this Act or rules made thereunder by any authority appointed under section 10 or by the Bureau of Investigation or by the Tribunal shall be called in question in any court, and save as is provided in section 72 or section 7

How do I find court cases under Section 89 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 89, section 89 Bihar Value Added Tax Act, section 89 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 89 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 10 (Taxing Authorities and Inspectors), section 72 (Appeal to Deputy Commissioner and Joint Commissioner), section 73 (Appeal to Tribunal), section 74 (Revisionary powers of Commissioner), and on 2 further provisions, so none of them can safely be read on its own.

When did Section 89 of the Bihar Value Added Tax Act come into force?

Section 89 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 89, 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.