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Thread: Returns, Payment of Tax, Interest and Penalty in Bihar VAT

  1. #21
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    Default Forfeiture of Tax Collected in Violation of this Act in Bihar VAT

    Forfeiture of Tax Collected in Violation of this Act in Bihar VAT

    44. Forfeiture of Tax Collected in Violation of this Act

    (1) Any amount collected by any person in contravention of the provisions of sub-section (1) or sub-section (2) of section 43 or any amount collected by any person by way of tax, by whatever name called, or in any other manner not payable under any provision of this Act shall be liable to forfeiture to the State Government.

    (2) If the prescribed authority, in the course of any proceeding under this Act or otherwise, has reason to believe that any amount is liable for forfeiture under sub-section (1), it shall serve, on the person who has collected such amount, a notice in the prescribed form requiring him to show cause why the said amount should not be forfeited to the State Government and on receipt of the reply, if any, and after making such inquiries as may be deemed fit, he shall make an order of forfeiture if the amount is found so liable.

    (3) Where an order of forfeiture under sub-section (2) has been made, the person making the unauthorized collection shall forthwith pay the amount so forfeited to the State Government, if it has not already been paid and on his failure to do so, such amount shall be recoverable from him as if it were a tax due from him.

    (4) Where an order for forfeiture is passed, the Commissioner shall publish or cause to be published, in the prescribed manner, a notice for information of the persons from whom the amount so forfeited had been collected giving such details as may be prescribed.

    (5) On the publication of the notice under sub-section (4) a refund of such amount or part thereof may be claimed from the State Government within one year from the date of publication of the said notice by the person from whom it was unauthorized realized by way of tax and for this purpose the person claiming the refund shall make an application in the prescribed form.

    (6) On receipt of an application under sub-section (5), the Commissioner shall hold such enquiry as he deems fit and if he is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid to the State Government and no refund or remission in respect of that amount was granted, the Commissioner shall refund such amount or any part thereof to the person concerned.

    (7) Notwithstanding anything contained in this Act or in any other law for the time being in force, where any amount collected by any person is forfeited to the State Government under this section, such forfeiture shall, if the amount forfeited has been paid to the State Government, discharge him of the liability to refund the amount to the person from whom it was so collected.

  2. #22
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    Default Rounding off of Tax Liability in Bihar VAT

    Rounding off of Tax Liability in Bihar VAT

    45. Rounding off of Tax Liability
    Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly.

  3. #23
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    Default Recovery of Tax as Arrears of Land Revenue in Bihar VAT

    Recovery of Tax as Arrears of Land Revenue in Bihar VAT

    46. Recovery of Tax as Arrears of Land Revenue

    (1) All authorities appointed under section 10 shall, for the purpose of recovery of tax, interest and penalty under this Act, have the same powers as are vested in the certificate officer under the Bihar and Orissa Public Demand Recovery Act 1914.

    (2) Any proceeding under sub-section (1) before any authority appointed under section 10 shall be deemed to be a proceeding for recovery of the public demand under the Bihar and Orissa Public Demands Recovery Act, 1914 and all provisions of the said Act for recovery, attachment, sale, arrest shall mutatis mutandis apply.

  4. #24
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    Default

    47. Special Mode of Recovery of Tax and other Liabilities under this Act

    (1) Notwithstanding anything contained in section 39 or any law or contract to the contrary, the prescribed authority may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the said authority) direct
    a.any person from whom any money is due or may become due to a dealer who has failed to comply with a notice of demand served under section 39; or
    b. any person who holds or may subsequently hold any money for or on account of such dealer,
    to pay into Government treasury, in the manner specified in the notice issued under this sub-section, either forthwith or upon the money becoming due or being held, or within the time specified in the notice (not being before the money becomes due or it is held) so much of the money as is sufficient to pay the amount of tax due from the dealer, together with interest and penalty, if any, under this Act or the whole of the money when it is equal to or less than that amount.

    (2) The authority issuing a notice under sub-section (1) may at any time or from time to time amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.

    (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the dealer and the receipt from the Government Treasury shall constitute a good and sufficient discharge of the liability of such person to the dealer to the extent of the amount specified in the receipt.

    (4) Any person discharging any liability to the dealer after service on him of the notice issued under sub-section (1) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the dealer for tax, interest and penalty, whichever is less.

    (5) Where a person on whom a notice is served under sub-section (1) proves to the satisfaction of the authority which issued the notice that the money demanded or any part thereof was not due to the dealer or that he did not hold any money for or on account of the dealer, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the dealer or be held for or on account of the dealer, nothing contained in this section shall be deemed to require such person to pay into the Government Treasury any such money or part thereof, as the case may be.

    (6) If any person contravenes any of the provisions of sub-sections (1) and (4) of this section, the prescribed authority shall after giving an opportunity of being heard by an order in writing direct that such person shall pay by way of penalty a sum not exceeding twice the amount payable under sub-section (1).

    (7) Any amount of money which a person is directed to pay under sub-section (1) or for which he is personally liable to the State Government under sub-section (4) shall, if it remains unpaid, be recoverable as an arrear of land revenue.

    (8) No action shall be taken under this section in respect of any amount of tax, interest and penalty, if any, the date of payment of which has been extended or the realization of which has been stayed, under this Act during the period of such extension or stay.

    (9) The provisions of this section shall be without prejudice to any action that may be taken for recovery of the arrears of tax, interest and penalty, if any, due from the dealer or person.

  5. #25
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    Default Liability of Surety in Biahr Value Added Tax (Bihar VAT)

    Liability of Surety in Biahr Value Added Tax (Bihar VAT)

    48. Liability of Surety
    The liability of a surety under this Act shall be co-extensive, to the extent of the amount of security, with that of the defaulting dealer and all modes of recovery enforceable against the dealer shall be enforceable against the surety by the prescribed authority.

  6. #26
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    Default Transfers to Defraud Revenue Void in Bihar VAT

    Transfers to Defraud Revenue Void in Bihar VAT

    49. Transfers to Defraud Revenue Void
    Where, during the pendency of any proceeding relating to assessment, re-assessment or recovery of any tax, interest or penalty payable under this Act or the Bihar Finance Act, 1981, as it stood by its repeal by section 94, any person or dealer creates a charge on or parts with the possession, by any mode of transfer whatsoever including sale, mortgage, gift or exchange, of any of his assets in favor of any person with the intention of defrauding the revenue, then, notwithstanding anything to the contrary contained in any Act or contract, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer as a result of the completion of such proceeding or otherwise.

  7. #27
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    Default Period of Limitation for Recovery of Tax in Bihar VAT

    Period of Limitation for Recovery of Tax in Bihar VAT

    50. Period of Limitation for Recovery of Tax
    Notwithstanding anything contained in any law for the time being in force, no proceeding for the purposes of sub-section (6) of section 39 or sub-section (7) of section 47 shall be initiated under this Act except before the expiry of twelve years from due date within the meaning of sub-section (3) of section 24:

    Provided that the period of limitation for the registered dealer availing of the tax deferment under section 23A of the Bihar Finance Act, 1981, as it stood by its repeal by section 94, shall be reckoned from the last date of repayment of the deferred amount of tax:

    Provided further that when an appeal or application for revision, or review has been filed, the period of limitation as aforesaid shall run from the date of order passed on such appeal, application for revision, or review or from the date of order passed in pursuance of or as a result of such order, whichever is later.

  8. #28
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    Default Tax to be First Charge on Property in B ihar VAT

    Tax to be First Charge on Property in B ihar VAT

    51. Tax to be First Charge on Property
    Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and interest and penalty, if any, payable by a dealer or any other person under this Act shall be a first charge on the property of the dealer or such person.

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