The Bihar Value Added Tax (Amendment) Act, 2010
Preamble
[Bihar Act 3, 2010] THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2010 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005) BE it enacted by the Legislature of the State of Bihar in the sixtieth year of the Republic of India as follows :-
The Act
The numbering on the scan does not hold together, so the text is shown whole rather than split into sections. Splitting it wrongly would file one section's words under another's number.
[Bihar Act 3, 2010] THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2010 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005) BE it enacted by the Legislature of the State of Bihar in the sixtieth year of the Republic of India as follows :- 1. Short title, extent and commencement .- (1) This Act may be called the Bihar Value Added Tax (Amendment) Act, 2009. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. 2. Amendment of sub-section (1) of section 54 of The Bihar Value Added Tax Act, 2005 (Act 27 of 2005)-Sub-section(1) of Section 54 of Act, 27 of 2005 shall be substituted in the following way, namely - O "(1) Every dealer other than a public limited or private limited company whose gross turnover exceeds one crore rupees shall, for the purposes of this Act, get his annual accounts audited by an Accountant before the due date within the meaning of the Explanation to sub-section (3) of section-24 of this Act."
Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (fewer than 3 sections), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/13778ae1-975a-49d1-a456-fa690f238898.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/f6513b5c-6138-41de-af6c-20057a85a3a1/content).
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. Every one of the 0 sections of this Act has its own page. This page is not a substitute for legal advice.