1. Short title, extent and commencement
INCIDENCE
OF TAX
5. Liability to pay Purchase Tax on
certain purchases
6. Non‑levy of tax in certain cases
TRIBUNAL
AND TAXING AUTHORITIES
10. Taxing Authorities and Inspectors
12. Power to issue summons and examine on
oath
RATE OF
TAX AND POINT OF LEVY
13. Point or points in the series of sales at
which the sales tax shall be levied
15. Compounding of tax liability in certain
cases
18. Rate of tax on packing materials and
containers
REGISTRATION
20. Amendment and cancellation of
Registration Certificate
23. Furnishing of information by dealers
RETURNS, ASSESSMENT, RE‑ASSESSMENT AND PAYMENT OF
TAX
24. Returns, payment of tax, interest and
penalty
27. Assessment of dealer not filing return
28. Assessment of tax of dealers evading
registration
29. Assessment of tax on disputed question
30. Assessment of tax of non‑resident
dealer doing business temporarily by way of fair, mela, etc.
31. Assessment or re‑assessment of tax
of escaped turnover
32. Escaped turnover detected before or at
the time of assessment of tax
33. Assessment of tax based on audit
objections
34. Assessment of tax proceedings etc., not
to be invalid on certain grounds
37, Time limit for completion of proceeding
of assessment of tax
38. Exclusion of time in assessment tax
proceedings
39. Payment and recovery of tax
40. Advance recovery of tax on sales and
supplies to government and other persons
41. Advance recovery of tax from works
contractors
42. Production of tax clearance certificate
43. Restriction on collection of tax by
dealers
44. Forfeiture of tax collected in violation
of this Ordinance
45. Rounding off of tax liability
46. Recovery of tax as arrears of land
revenue
47. Special mode of recovery of tax and other
liabilities under the Ordinance
49. Transfers to defraud Revenue void
50. Period of limitation for recovery of tax
51. Tax to be first charge on property
BOOKS
OF ACCOUNTS AND FURNISHING OF INFORMATION
53. Issue of tax invoice and Debit and Credit
Notes
54. Accounts to be audited in certain cases
INSPECTIONS,
SEARCH AND SEIZURE
56. Production of books of accounts,
inspection, search and seizure
57. Cross‑checking or verification of
transactions
59. Control on clearing, forwarding or
booking agent and any person
CHECK‑POSTS
AND RESTRICTIONS ON MOVEMENT
60. Establishment of check‑posts
61. Restriction on movement of goods
62. Transportation through the State of Bihar
LIABILITIES
OF REPRESENTATIVE CHARACTER
63.
Liability to pay tax in case of
transfer of business
64. Tax payable by deceased dealer shall be
paid by his representative
65. Tax liability of guardian and trustee,
etc.
66. Tax liability of Court of Wards
67. Liability in case of dissolution of
firm, etc.
REFUNDS
AND ADJUSTMENTS
70. Interest on delayed refund
71.
Power to withhold refund in certain
cases
APPEAL,
REVISION, REVIEW AND REFERENCE
74.
Revisionary powers of the
Commissioner
75. Additional evidence in appeal or revision
77. Determination of disputed questions
78.
Power to transfer proceedings
80. Case before High Court to be heard by not
less than two judges
OFFENCES
AND PENALTIES
84. Offences by Companies and others
BUREAU
OF INVESTIGATION
MISCELLANEOUS
87. Appearance before taxing authorities
88. Change of an incumbent of an office
89. Bar to certain proceedings
90. Disclosure of information by a public
servant
91. Agreements to defeat liability to pay tax
under this Ordinance
REPEAL AND SAVINGS, RULE MAKING POWERS, ETC.
95. Declaration of stock of goods held on the
appointed day
97. Construction of references in any
repealed law to officers, authorities, etc.
99. Laying of certain notifications on the
table of the State Legislature