Section 93(2)(z) in The Bihar Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 93(2)] [Section 93] [Entire Act]

State of Bihar - Subsection

Section 93(2)(z) in The Bihar Value Added Tax Act, 2005

(z)the form and manner of notice and the manner of assessment or re-assessment under sub-section (1) of section 31;

(za)the manner in which the opportunity of being heard is to be provided under sub-section (1) of section 32;

(zb)the manner in which the amount of tax may be provisionally quantified under sub-section (2) of section 32;

(zc)the manner in which the re-assessment may be made under section 33;

(zd)the other evidence to prove and the form and manner of declaration required to be furnished under sub-section (2) of section 35;

(ze)such other manner of payment of tax and the manner of payment of tax, interest due or the penalty by instalments under sub-section (2) of section 39;

(zf)the manner of payment of penalty under sub-section (5) of section 39;

(zg)the conditions and restrictions subject to which the deduction of tax may be made under sub-section (1) of section 40;

(zh)the manner of payment of amount into the Government Treasury under sub-section (3) of section 40;

(zi)the conditions subject to which no deduction of tax shall be made under sub-section (1) of section 41;

(zj)the manner in which tax referred to in sub-section (1) of section 41 shall be deducted under sub-section (4) of section 41;

(zk)the form and manner of certificate by the person making deduction under sub-section (5) of section 41;

(zl)the form and manner of granting tax clearance certificate under section 42;

(zm)the manner in which the opportunity of being heard is to be provided under sub-section (3) of section 43;

(zn)the form of notice by the prescribed authority under sub-section (2) of section 44;

(zo)the manner of publication of notice and the details therefor under sub-section (4) of section 44;

(zp)the form of application in which the person may claim the refund under sub-section (5) of section 44;

(zq)the manner of keeping a true and complete accounts under sub-section (1) of section 52;

(zr)the dealers or persons and the manner of drawing up the manufacturing, trading and profit and loss account and a balance-sheet and other accounts under sub-section (2) of section 52;

(zs)the form of challan to be issued by every dealer or a person under sub-section (3) of section 52;

(zt)the accounts and the manner in which the trading and profit and loss account shall be drawn up under sub-section (4) of section 52;

(zu)the value of goods exceeding which the retail invoice is required to be issued by the dealer under sub-section (4) of section 53;

(zv)the period for which invoices under sub-section (7) of section 53 may be required to be preserved;

(zw)the conditions and restrictions subject to which a copy of the original tax invoice may be provided by the selling dealer under sub-section (8) of section 53;

(zx)the particulars of the credit note and the debit note under sub-section (9) of section 53;

(zy)the other period for which the tax invoices and retail invoices are required to be preserved under sub-section (10) of section 53;

(zz)the form of audit report and the particulars thereof under sub-section (2) of section 54;

(zza)the manner of authorisation to inspect all places of business under sub-section (2) of section 56;

(zzb)the manner of seizure of accounts, registers or documents under sub-section (3) of section 56;

(zzc)the manner of seizure of goods under clause (a) of sub-section (4) of section 56;

(zzd)the manner in which the opportunity of being heard is to be provided under clause (b) of sub-section (4) of section 56;

(zze)the manner of auction of goods and the manner in which the sale proceeds shall be refunded under clause (e) of sub-section (4) of section 56;

(zzf)the manner of release of security under clause (f) of sub-section (4) of section 56;

(zzg)the manner and form of notice by the prescribed authority under sub-section (2) of section 57;

(zzh)the form of notice by the prescribed authority under sub-sections (2) and (3) of section 58;

(zzi)the time and manner of furnishing information under sub-section (1) of section 59;

(zzj)the accounts, registers and documents required to be maintained under sub-section (2) of section 59;

(zzk)the manner of erecting check posts and barriers under sub-section (1) of section 60;

(zzl)the form and manner of furnishing declaration and the conditions subject to which such declaration shall be furnished under sub-section (2) of section 60;

(zzm)the manner of intercepting, detaining and searching any goods carrier under sub-section (3) of section 60;

(zzn)the form of declaration required by a person transporting goods under sub-section (1) of section 61;

(zzo)the manner of obtaining transit permission under sub-section (1) of section 62;

(zzp)the manner of refund to a person who paid in excess of the amount due under sub-section (1) of section 68;

(zzq)the manner of claiming or receiving the refund under sub-section (2) of section 68;

(zzr)the form of application for grant of provisional refund under sub-section (1) of section 69;

(zzs)the security to be furnished by the dealer under sub-section (2) of section 69;

(zzt)the form and manner of filing an appeal under section 72;

(zzu)the conditions subject to which the offences punishable under this Act may be investigated under sub-section (1) of section 83;

(zzv)the manner of authorisation and the conditions subject to which an accountant, company secretary or sales tax practitioner may appear before taxing authorities under section 87;

(zzw)declaration by the State Government relating to any dues as unrecoverable under section 92;

(zzx)the manner of imposition of penalty for breach of any rules made under this section;

(zzy)the manner and time in which, the particulars of, and the authority to whom, goods held in stock is to be declared under section 95;

(zzz)the manner of claiming input tax credit under sub-sections (1) and (2) of section 96;

(zzza)the manner and extent of deferment of tax liability under sub-section (3) of section 96;

(zzzb)any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, or may be, made by rules.

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State of Bihar - Subsection

Section 93(2)(z) in The Bihar Value Added Tax Act, 2005