After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 46A shall be inserted, namely:- “46A. Recovery Cell- (1) The State Government may, by an order published in official gazette, constitute such number of recovery cells as required and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order 8 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015
Provided that if authorities appointed under sub section(1) of section 10 are specified as such they shall, without prejudice to the powers under sub section(1) of section 10, exercise the powers of an authority under section 39, section 46 and section 47 for carrying out the purposes of this Act.
(2) The State Government may, by an order published in the official Gazette, vest the power of an officer in-charge of a police station under the code of the Criminal procedure, 1973, (2 of 1974) and with such other powers under different Acts, as it may consider necessary to any officer of the Recovery cell.
(3) The Commissioner may, by an order published in the official Gazette, authorize an officer of the Recovery Cell to exercise the powers of an authority appointed under section 10 in cases of the matters specified in the order.
(4) The Recovery Cell shall function under the control & supervision of the Commissioner, and perform such duties as may be assigned to it by the Commissioner.”