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Section 29: Assessment of tax on disputed question.

The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005

Notwithstanding anything contained in any other provision of this Act, where the assessment involves a decision on a point which is concluded against any of the authorities specified in sub-section (1) of section 10 by a judgment of the Tribunal and an appeal has been filed under section 79, then unless otherwise directed by the High Court, the prescribed authority may complete the assessment as if the point was not so decided against such authority, but shall stay the recovery of such of the dues including tax, penalty, interest or amount forfeited, if any, in so far as they relate to such point, until the decision by the High Court and after such decision, may modify the assessment order, if found necessary, after giving the dealer a reasonable opportunity of being heard.

Where this provision sits

ActThe Bihar Value Added Tax Act, 2005
Section29
Marginal noteAssessment of tax on disputed question.
JurisdictionCentral
StatusIn force as published by the source

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