Short title, extent and commencement

(1) This Act may be called the Bihar Value Added Tax (Amendment and Validation) Act, 2015.

1. (2) It shall extend to the whole of the State of Bihar.
2. (3) Section- 2, Section- 3 and Section- 12 of this Act shall come into force at once where as section- 4, section- 5, section- 6, section- 7, section- 8, section- 9, section- 10 and

Section- 11 shall be deemed to have come in force with effect from the 31

st day of March,