TRIBUNAL AND TAXING AUTHORITIESState · Bihar

Section 12 of The Bihar Value Added Tax Act, 2005 in hindi

Power to issue summons and examine on oath.

(1)The Tribunal constituted under section 9, or the Commissioner or any officer or authority appointed under section 10 or section 86 shall, for carrying out the purposes of this Act, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) and in particular in respect of the following matters, namely:--
1. (a)to summon and enforce attendance of any person, including any officer of a banking company, and examine him on oath or affirmation;
2. (b)to compel the production of documents or accounts and to impound and retain them;
3. (c)to issue commissions for the examination of witness.
(2)Every proceeding under this Act before the Tribunal, shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860).

Summary

This section grants tax authorities the same powers as a Civil Court to gather evidence and compel cooperation during tax proceedings.
Authorities can legally summon any person, including bank officials, and force them to attend a hearing and answer questions under oath.
Officials have the power to demand the production of business accounts or documents and can confiscate and keep them as evidence.
The law allows authorities to issue commissions, which are formal requests to examine witnesses who cannot easily attend in person.
Any proceeding conducted under this section is legally considered a judicial proceeding under the Indian Penal Code, meaning lying or obstructing it is a criminal offence.

Practical examples

1A local tax officer suspects a hardware store is hiding sales. Under this power, the officer issues a formal summons to the store owner's bank manager on October 12, 2026, forcing the manager to provide the store's bank statements under oath.

2During an investigation of a clothing distributor on May 4, 2026, an inspector demands to see the distributor's private sales ledgers. The inspector uses this section's authority to impound the ledgers and take them back to the tax office for a detailed audit.

FAQ

1. Can a tax officer under Section 12 of the Bihar Value Added Tax Act 2005 force me to hand over my original account books?

Yes, under Section 12 of the Bihar Value Added Tax Act, 2005, tax authorities have the power of a Civil Court to compel the production of documents and accounts, and they can legally impound and retain them.

2. Are hearings under Section 12 of the Bihar VAT Act 2005 considered formal court proceedings?

Yes, Section 12 of the Bihar VAT Act, 2005 states that every proceeding before the Tribunal is deemed to be a judicial proceeding within the meaning of the Indian Penal Code.

3. Who exactly has the power to issue a summons under Section 12 of the Bihar Value Added Tax Act 2005?

According to Section 12 of the Bihar Value Added Tax Act, 2005, the Tribunal, the Commissioner, or any appointed tax officer or authority has the power to issue summons.

Test yourself

1.Under Section 12 of the Bihar Value Added Tax Act, 2005, which specific law provides the framework for the civil powers granted to tax authorities?

2.Under Section 12 of the Bihar Value Added Tax Act, 2005, what action can an authority take regarding a person's documents?

3.How are proceedings classified under Section 12 of the Bihar Value Added Tax Act, 2005 in relation to the Indian Penal Code?

4.Which of the following is an explicit power granted to tax authorities under Section 12 of the Bihar Value Added Tax Act, 2005?

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