Section13

Bihar Value Added Tax (Amendment) Act, 2011

Amendment to Section-73 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

In force Act 8 of 2011 As on 17 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 8 of 2011

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 13 of Bihar Value Added Tax (Amendment) Act, 2011 deals with amendment to Section-73 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). In sub-Section (2) of section-73 of Act 27 of 2005, the words "twenty-five percent" shall be substituted by the words "twenty percent".

(1) In sub-Section (2) of section-73 of Act 27 of 2005, the words "twenty-five percent" shall be substituted by the words "twenty percent".
(2) The following explanation shall be added to sub-Section (2) of section-73 of Act 27 of 2005, namely- "Explanation .- For the purposes of this sub-Section, the expression "amount in dispute" shall mean the sum remaining after deducting from the tax assessed, the amount of tax deposited by the dealer in respect of the year to which the dispute relates." By order o f the Governor of Bihar, VINOD KUMAR SINHA, Secretary to the Government.
Section 13, Bihar Value Added Tax (Amendment) Act, 2011 (Act 8 of 2011).

Questions about Section 13

What does Section 13 of the Bihar Value Added Tax (Amendment) Act deal with?

Section 13 of the Bihar Value Added Tax (Amendment) Act is headed "Amendment to Section-73 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)". In sub-Section (2) of section-73 of Act 27 of 2005, the words "twenty-five percent" shall be substituted by the words "twenty percent".

How do I find court cases under Section 13 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 13, section 13 Bihar Value Added Tax (Amendment) Act, section 13 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 2011 as Act 8 of 2011. 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

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