Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)”.

Substitution of Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)— Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following: "8. Application of the provisions of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) and Rules made thereunder.—Subject to other provisions of this Act and the Rules framed thereunder, the authority empowered to scrutinize returns, audit, survey, assess, reassess, collect and enforce payment of tax, interest, fine and penalty payable by a dealer under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) may scrutinize returns, audit, survey, assess, reassess, collect and take action for payment of tax, interest, fine and penalty payable under this Act and for this purpose they may exercise all or any of the powers assigned to them under the said Act and Rule made thereunder for the time being in force including the provisions relating to returns, audit, survey, assessment, reassessment, escaped

assessment, recovery of tax, scrutiny of returns, interest, fine and penalty, special mode of

recovery, maintenance of accounts, inspection, search and seizure liability in representative character, tax refund, appeal, revision and reviews, statement of cases to the High Court, appeal before the High Court, compounding of offences and other miscellaneous matters, the provisions of the said Act shall mutatis mutandis apply accordingly."

बहार गजट (असाधारण), 6

मई मईमई मई

20152015

PART-3 AMENDMENT IN SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15, 2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION ACT, 1994