Section 10 of Bihar VAT : Section 10: Taxing Authorities And Inspectors

Bihar VAT

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Explanation using Example

Imagine a business owner in Bihar who deals in electronics and has multiple shops across the state. The owner is required to pay Value Added Tax (VAT) as per the Bihar Value Added Tax Act, 2005. One day, the business owner receives a notice from the Commercial Taxes Department for an audit of their VAT payments.

The audit is to be conducted by an Assistant Commissioner of Commercial Taxes, an authority appointed under Section 10(1)(e) of the Act. The Assistant Commissioner has been given the power to carry out such audits within the specified area of jurisdiction as per Section 1...

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