3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and
Rules made thereunder. - Subject to other provisions of this Act and the Rules
framed thereunder the authority empowered for assessment, reassessment
,collection of tax and enforce payment of tax, interest and penalty payable by a
dealer under the Bihar Value Added Tax Act 2005 (Act 27 of 2005) shall do the
work of assessment, reassessment, collection of tax and enforce payment of tax,
interest and penalty payable under this Act and for this purpose he may exercise all
or any of the powers assigned to them under the said Act and Rules made
thereunder for the time being in force including the provisions relating to Tax
returns, Tax assessment, Tax reassessment, escaped Tax assessment, recovery
of tax, maintenance of accounts, inspection, search and seizure liability in
representative character, refund, appeal, revision and reviews, appeal to the High
court, compounding of offences and other miscellaneous matter and the provisions
of the said Act shall, mutatis mutandis apply accordingly.
Section 3 • BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
Section 3(1)
bihar-tax-on-professions-trades-callings-and-employments-act-2011-sec-3.json
•
Section 3
{
"act_title": "BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011",
"act_slug": "bihar-tax-on-professions-trades-callings-and-employments-act-2011",
"section_label": "Section",
"section": {
"number": "3",
"title": "Section 3(1)",
"chapter": null,
"content": "3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and\nRules made thereunder. - Subject to other provisions of this Act and the Rules\nframed thereunder the authority empowered for assessment, reassessment\n,collection of tax and enforce payment of tax, interest and penalty payable by a\ndealer under the Bihar Value Added Tax Act 2005 (Act 27 of 2005) shall do the\nwork of assessment, reassessment, collection of tax and enforce payment of tax,\ninterest and penalty payable under this Act and for this purpose he may exercise all\nor any of the powers assigned to them under the said Act and Rules made\nthereunder for the time being in force including the provisions relating to Tax\nreturns, Tax assessment, Tax reassessment, escaped Tax assessment, recovery\nof tax, maintenance of accounts, inspection, search and seizure liability in\nrepresentative character, refund, appeal, revision and reviews, appeal to the High\ncourt, compounding of offences and other miscellaneous matter and the provisions\nof the said Act shall, mutatis mutandis apply accordingly.",
"footnote": "",
"is_definition": false,
"sort_order": 170
},
"prev_section": "2",
"next_section": "3"
}