Section2

Bihar Value Added Tax (Amendment) Act, 2016

Section 2

In force Act 10 of 2016 As on 20 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 10 of 2016

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, 2016. Amendment in Section-2 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)-After clause (k) of Section-2 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the following new clause (kk) shall be inserted :- "(kk).

Amendment in Section-2 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)-After clause (k) of Section-2 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the following new clause (kk) shall be inserted :- "(kk). Developer means a person/contractor/builder who is engaged in and undertakes the construction of civil structures, flats, dwelling units, building, premises, complexes, commercial or otherwise, whether wholly or partly (either himself or through an authorized person) for sale and transfers them in pursuance of an agreement along with land or interest underlying the land to a buyer, where the value of land or interest underlying the land is included in the total consideration received or receivable."
Section 2, Bihar Value Added Tax (Amendment) Act, 2016 (Act 10 of 2016).

Questions about Section 2

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 2016 as Act 10 of 2016. 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

3. Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)207 words
5. Amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)179 words
4. 149 words
6. Amendment in Section-36 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)108 words
7. 55 words

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/9d1807da-2c42-4bc9-98c0-4f09b7d27ddf.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/6ddb1c06-8c31-4c65-b5c7-f9f526a1907c/content). This page is not a substitute for legal advice.