Amendment of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
Section 3 of the Bihar Value Added Tax (Amendment) Act, 2012 deals with amendment of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). The full stop "." at the end of clause (e) of sub-section (1) of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by a semi colon ";".
Amendment of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- (1) The full stop "." at the end of clause (e) of sub-section (1) of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by a semi colon ";".
(2) After the semi colon so substituted, the following new clause (f) shall be inserted after clause (e) of sub-section (1) of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), namely :- "(f) such information and evidence, as may be prescribed, in support of claims relating to input tax credit and other deductions claimed in the return has been furnished in such manner as may be prescribed."
(3) After sub-Section (1) of Section-25 the following new sub-Section (1A) shall be inserted, namely :- "(1A) Notwithstanding anything contained in sub-Section (1), every such return relating to the last quarter of any financial year in respect of which the amount of input tax credit exceeds the amount of output tax shall, within three months of its filing, be scrutinized in such manner and within such time as may be prescribed." By order of the Governor of Bihar, VINOD KUMAR SINHA, Secretary to Government. IndiaCode
Section 3, The Bihar Value Added Tax (Amendment) Act, 2012 (Act 14 of 2012).
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-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)". The full stop "." at the end of clause (e) of sub-section (1) of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by a semi colon ";".
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 2012 as Act 14 of 2012. 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/7c2a138b-862e-49ce-8ea6-eda0e2c982d6.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/d583870b-2fb2-4148-8168-b58e95b63706/content). This page is not a substitute for legal advice.