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Section97
The Bihar Value Added Tax Act, 2005

Construction of references in any repealed law to officers, authorities, etc

In force From 23 Jun 2005 Act 27 of 2005 As on 16 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005

Section 97 of the Bihar Value Added Tax Act, 2005 deals with construction of references in any repealed law to officers, authorities, etc. Any reference in any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained in section 83, be construed as a reference to the correspondi The Act came into force on 23 Jun 2005.

Any reference in any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained in section 83, be construed as a reference to the corresponding officer, authority or tribunal appointed or constituted by or under this Act; and if any question arises as to who such corresponding officer, authority or tribunal is, the decision of the Commissioner thereon shall be final.

Section 97, 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. 83 Investigation of offences
  2. s. 94 Repeal and savings

Questions about Section 97

What does Section 97 of the Bihar Value Added Tax Act deal with?

Section 97 of the Bihar Value Added Tax Act is headed "Construction of references in any repealed law to officers, authorities, etc". Any reference in any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained in section 83, be construed as a reference to the correspondi

How do I find court cases under Section 97 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 97, section 97 Bihar Value Added Tax Act, section 97 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 97 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 83 (Investigation of offences), section 94 (Repeal and savings), so none of them can safely be read on its own.

When did Section 97 of the Bihar Value Added Tax Act come into force?

Section 97 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 97, 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 16 Oct 2026. This page is not a substitute for legal advice.