Amendment to Section-24 of the Bihar Value Added Tax Act, 2005

In force Act 8 of 2011 As on 17 Oct 2026

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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 2 of Bihar Value Added Tax (Amendment) Act, 2011 deals with amendment to Section-24 of the Bihar Value Added Tax Act, 2005. The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely- "Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in w

(1) The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely- "Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the returns or statements specified in sub-Section (1) or sub-Section (3) or sub-Section (4) or sub-Section (4A) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months:"
Provided that the state Government may extend the date of filing the return or the quarterly return beyond the stipulated date by six months but not beyond three months at a time.
(2) Sub-Section (8) of Section-24 of Act 27 of 2005 shall be substituted by the following, namely- "(8)(a) If a dealer fails to furnish the return within the time specified under sub-Section (1) or sub-Section (3) or sub-Section (4A) or the quarterly statement under sub- Section (4), or, as the case may be, within the date extended under sub-Section (6), he shall be liable to pay, by way of fine- (i) a sum of seven hundred and fifty rupees for each month, or part thereof, of the delay for the first six months of the delay; and (ii) a sum of one thousand rupees for each month, or part thereof, of the delay for each subsequent month of the delay.
(b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return or the statement, as the case may be, specified in clause (a)."
(3) Sub-Section (9A) of Section-24 of Act 27 of 2005 shall be deleted.
Section 2, Bihar Value Added Tax (Amendment) Act, 2011 (Act 8 of 2011).

Questions about Section 2

What does Section 2 of the Bihar Value Added Tax (Amendment) Act deal with?

Section 2 of the Bihar Value Added Tax (Amendment) Act is headed "Amendment to Section-24 of the Bihar Value Added Tax Act, 2005". The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely- "Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in w

How do I find court cases under Section 2 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 2, section 2 Bihar Value Added Tax (Amendment) Act, section 2 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

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/41a9c6b6-dfbc-4298-92c2-23155089e18d.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/224c4e88-83b5-4458-a561-a7669e6822c8/content). This page is not a substitute for legal advice.