Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
Section 3 of the Bihar Value Added Tax (Amendment) Act, 2008 deals with amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005 (Act No.
(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005 (Act No. 27/2005) shall be inserted in the following way :- "Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months.
Provided also that the State Government may extend the due date of filing return / quarterly statement beyond stipulated date for a period of six months but not more than three months at a time." (2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way : "(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in sub-section (a) provided that such extension shall not exceed three months.
Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time."
Section 3, The Bihar Value Added Tax (Amendment) Act, 2008 (Act 28 of 2008).
Questions about Section 3
What does Section 3 of the Bihar Value Added Tax (Amendment) Act deal with?
Section 3 of the Bihar Value Added Tax (Amendment) Act is headed "Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)". A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005 (Act No.
How do I find court cases under Section 3 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 3, section 3 Bihar Value Added Tax (Amendment) Act, section 3 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 2008 as Act 28 of 2008. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Repeal and Savings81 words
- 2. 80 words
- 1. Short title, extent and Commencement42 words
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