BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2016

{
    "id": 345,
    "slug": "bihar-value-added-tax-amendment-act-2016",
    "title": "BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2016",
    "short_title": "The Bihar Value Added Tax (Amendment) Act, 2016",
    "act_number": "04",
    "act_year": 2016,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": "2016-01-01",
    "description": "The Bihar Value Added Tax (Amendment) Act, 2016",
    "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, 2005)\nBe it enacted by the Legislature of the State of Bihar in the Sixty-Seventh Year of the Republic of India as follows:--",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "The Act may be called the Bihar Value Added Tax (Amendment) Act, 2016.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "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": "It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2 Amendment of section 3-A of Act 27, 2005",
            "chapter": null,
            "content": "The words \"twenty percentum\" used in sub-section (1) of section 3-A of the said Act, 2005 shall be substituted by the words \"thirty percentum.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3 Amendment of section 14 of Act 27, 2005",
            "chapter": null,
            "content": "The words \"thirteen and a-half percent\" used in clause (d) of sub-section (1) of section 14 of the said Act, 2005 shall be substituted by the words \"fourteen and a-half percent.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "4",
            "title": "Section 4 Amendment of section 70 of Act 27, 2005",
            "chapter": null,
            "content": "The words \"ninety days\" used anywhere in section 70 of the said Act, 2005 shall be substituted by the words \" sixty days\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "5",
            "title": "Section 5(i)",
            "chapter": null,
            "content": "Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No. 1, 2016) is hereby repealed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "5",
            "title": "Section 5(ii)",
            "chapter": null,
            "content": "Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said Ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "201604",
        "Act Number": "04",
        "Enactment Date": "2016-00-00",
        "Act Year": "2016",
        "Short Title": "The Bihar Value Added Tax (Amendment) Act, 2016",
        "Department": "Legislature of the State of Bihar",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:16"
}