BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008

{
    "id": 346,
    "slug": "bihar-value-added-tax-amendment-act-2008",
    "title": "BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008",
    "short_title": "The Bihar Value Added Tax (Amendment) Act, 2008",
    "act_number": "28",
    "act_year": 2008,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": "2008-12-22",
    "description": "The Bihar Value Added Tax (Amendment) Act, 2008",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act to amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and to make provision for exemption from levy of additional tax and to extend the date of filing return and payment of tax in extraordinary situation such as natural disaster etc.\nBe it enacted by the Legislature of the State of Bihar in the Fifty-Ninth year of the Republic of India as follows:-",
            "footnote": "Published in Bihar Gazette (Ex. ord), dt. 22.12.2008.",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Bihar Value Added Tax (Amendment) Act, 2008.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall extend to the whole of the State of Bihar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2 Amendment of Section 3AA of Bihar Value Added Tax Act, 2005 (Act No. 27/2005)",
            "chapter": null,
            "content": "After sub-section (3) of Section 3AA of the Bihar Value Added Tax Act, 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-\n(4) Notwithstanding anything contained in this section, the State Govt. may, by notification and subject to such conditions and restrictions as may be specified therein exempt from the levy of Additional Tax in the public interest.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3(1)",
            "chapter": null,
            "content": "(1) A proviso to sub-section (6) of Section 24 of the Bihar Value Added Tax Act, 2005 (Act No. 27/2005) shall be inserted in the following way:-\n\"Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded inwriting, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months:\nProvided also that the State Government may extend the due date of filing return/quarterly statement beyond stipulated date for a period of six months but not more than three months at a time.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3(2)",
            "chapter": null,
            "content": "(2) After clause (c) of sub-section (9) of Section 24 of the Bihar Value Added Tax Act, 2005, a new clause (d) shall be inserted in the following way:\n\"(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in sub-section (a) provided that such extension shall not exceed three months:\nProvided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "4",
            "title": "Section 4(1)",
            "chapter": null,
            "content": "(1) The Bihar Value Added Tax (Amendment) Ordinance, 2008, (Bihar Ordinance No. 3, 2008) is hereby repealed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "4",
            "title": "Section 4(2)",
            "chapter": null,
            "content": "(2) Notwithstanding such repeal, anything done or any action taken in the exercise of any powers conferred by or under the said Ordinance shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act as if this Act was in force on the day on which such thing or action was done or taken.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "200828",
        "Act Number": "28",
        "Enactment Date": "2008-12-22",
        "Act Year": "2008",
        "Short Title": "The Bihar Value Added Tax (Amendment) Act, 2008",
        "Department": "Legislature of the State of Bihar",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:52:21"
}