Repeal and Savings

In force Act 4 of 2016 As on 19 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 4 of 2016

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 5 of the Bihar Value Added Tax (Amendment) Act, 2016 deals with repeal and Savings. Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No.-1, 2016) is hereby repealed.

(i) Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No.-1, 2016) is hereby repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.
Section 5, The Bihar Value Added Tax (Amendment) Act, 2016 (Act 4 of 2016).

Questions about Section 5

What does Section 5 of the Bihar Value Added Tax (Amendment) Act deal with?

Section 5 of the Bihar Value Added Tax (Amendment) Act is headed "Repeal and Savings". Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No.-1, 2016) is hereby repealed.

How do I find court cases under Section 5 of the Bihar Value Added Tax (Amendment) 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 (Amendment) Act 5, section 5 Bihar Value Added Tax (Amendment) Act, section 5 of the Bihar Value Added Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Bihar Value Added Tax (Amendment) Act enacted?

Bihar Value Added Tax (Amendment) Act was enacted in 2016 as Act 4 of 2016. India Code records no commencement date for it. It is in force as at the date shown on this page.

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. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/8cd292e9-6ab0-433b-8dff-b088b91ffbca.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d7ad1c6b-4c55-4907-9c3b-1817abd0e82c/content). This page is not a substitute for legal advice.