APPEAL, REVISION AND REVIEWState · Bihar

Section 74 of The Bihar Value Added Tax Act, 2005 in hindi

The Commissioner may, suo motu, call for and examine the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of revenue, pass such order as he deems fit after giving the dealer or the person concerned an opportunity of being heard.

Summary

This section gives the Commissioner the power to examine the records of any proceeding handled by subordinate tax officers.
The Commissioner can intervene on their own initiative if they find an order that is erroneous and harmful to the state's tax revenue.
The Commissioner can pass a new order to fix the issue as they deem fit.
Before passing any new order that affects someone, the Commissioner must give the concerned person a chance to be heard.

Practical examples

1The Commissioner notices a junior officer wrongly approved a massive tax refund for XYZ Electronics on 12 August 2026, so he calls the company in for a hearing to correct the error and protect state revenue.

2During a routine check, the Commissioner examines a file from the Deputy Commissioner and decides the original assessment order was perfectly correct, closing the review without making any changes.

FAQ

1. When can the Commissioner use their revisionary powers under Section 74 of the Bihar Value Added Tax Act, 2005?

The Commissioner can use the powers under Section 74 of the Bihar Value Added Tax Act, 2005 if they consider an order passed by a subordinate authority to be erroneous and prejudicial to the interest of revenue.

2. Does the dealer get to speak before the Commissioner changes an order under Section 74 of the Bihar Value Added Tax Act, 2005?

Yes, under Section 74 of the Bihar Value Added Tax Act, 2005, the Commissioner must give the dealer or the person concerned an opportunity of being heard before passing a new order.

3. Can the Commissioner review records without anyone filing a complaint under Section 74 of the Bihar Value Added Tax Act, 2005?

Yes, under Section 74 of the Bihar Value Added Tax Act, 2005, the Commissioner can call for and examine the records "suo motu," which means on his own initiative.

Test yourself

Q1.Under Section 74 of The Bihar Value Added Tax Act, 2005, what two conditions must be met for the Commissioner to change a subordinate's order?

Q2.Under Section 74 of The Bihar Value Added Tax Act, 2005, who is granted these specific revisionary powers?

Q3.If the Commissioner passes an unfavorable order against a dealer under Section 74 of The Bihar Value Added Tax Act, 2005, what is the dealer's next step under Section 73?

Q4.Under Section 74 of The Bihar Value Added Tax Act, 2005, what must the Commissioner do before passing an order?

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