Section 5: Repeal and Savings— (i) Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No
Bihar Value Added Tax Act, 2016State Act of Bihar · Act 4 of 2016
1, 2016) is hereby repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.
By order of the Governor of Bihar, SANJAY KUMAR, Secretary to the Government.