Whenever, in respect of any proceeding under this Act, any person or authority appointed under section 10 ceases to exercise jurisdiction and is succeeded by another person who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:
Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be heard.
Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be heard.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 89Bar to certain proceedings. →All sections / सभी धाराएँThe Bihar Value Added Tax Act, 2005 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Charge of tax.Section 4 · Levy of purchase tax.Section 5 · Liability to pay purchase tax on certain purchases.Section 6 · Non-levy of tax in certain cases.Section 7 · Exemptions.Section 8 · Burden of proof.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.