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State of Bihar - Section

Section 73A in The Bihar Value Added Tax Act, 2005

73A. [ Miscellaneous revision. [Added by Notification Act No. 7 of 2006.]

- Subject to the provisions of Section 73, any order, other than an order passed by the Commissioner or orders against which an appeal has been provided under Section 72, passed under this Act or the rules made thereunder may, on application, be revised;
(4)by the Joint Commissioner (Administration), if the said order has been passed by an authority not above the rank of Deputy Commissioner;
(5)by the Commissioner, if the said order has been passed by an authority not above the rank of Joint Commissioner;
(6)by the Tribunal, if the said order has been passed by the Commissioner.]