Vidhi Codex

The Bihar Taxation Law (Amendment and Validation) Act, 2017

The Bihar Taxation Law (Amendment and Validation) Act, 2017

Tax20174 sections

This act amends the Bihar Value Added Tax Act of 2005 to regulate tax rates on the sale of goods within the Indian state of Bihar. It applies to all businesses and individuals engaged in buying and selling taxable goods in this region. The law matters because it allows the state government to fix tax rates up to fifty percent and retrospectively validates all related tax collections starting from July 1, 2017. Crucially, it legally prevents taxpayers from claiming refunds through courts or tribunals, thereby securing state treasury revenues and enabling the recovery of any previously unpaid state commercial taxes.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Amendment of section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).-
  4. 3. Validation .

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