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Section92
The Bihar Value Added Tax Act, 2005

Write off of dues

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 1 provision

Section 92 of the Bihar Value Added Tax Act, 2005 deals with write off of dues. Notwithstanding anything contained in this Act, the State Government, by notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal The Act came into force on 23 Jun 2005.

Notwithstanding anything contained in this Act, the State Government, by notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, as unrecoverable.

Section 92, 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. 94 Repeal and savings

Referred to by 1

  1. s. 93 Power to make rules

Questions about Section 92

What does Section 92 of the Bihar Value Added Tax Act deal with?

Section 92 of the Bihar Value Added Tax Act is headed "Write off of dues". Notwithstanding anything contained in this Act, the State Government, by notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal

How do I find court cases under Section 92 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 92, section 92 Bihar Value Added Tax Act, section 92 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 92 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 94 (Repeal and savings), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 92 of the Bihar Value Added Tax Act come into force?

Section 92 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 92, 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.