| 1. Short title and commencement | 
		| 2. Definitions | 
		| 3. Registration of dealer | 
		| 4. Grant of duplicate copy of permanent registration certificate | 
		| 5. Amendment in and cancellation of registration certificate | 
		| 6. Security | 
		| 7. Collection of Advance Tax | 
		| 8. Tribunal | 
		| 9. Powers of Circle Incharge to allot work among officers | 
		| 10. Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar | 
		| 11. Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer | 
		| 12. Input Tax Credit | 
		| 13. Input tax credit on account of opening stock | 
		| 14. Reverse Credit in case of a Non-Manufacturer | 
		| 15. Reverse Credit in case of a Manufacturing Dealer | 
		| 16. Total reverse credit and revised reverse credit | 
		| 17. Refund of tax to foreign diplomats or foreign missions | 
		| 18. Taxable turnover | 
		| 19. Returns | 
		| 20. Opportunity of hearing | 
		| 21. Scrutiny of Returns | 
		| 22. Audit and Re-assessment | 
		| 23. Assessment of fair, mela, etc. | 
		| 24. Hearing under section 32 and 33 | 
		| 25. Assessment on Audit Objections | 
		| 26. Intra-State Stock Transfer | 
		| 27. Payment of Tax, Interest and Penalty | 
		| 28. Deduction of tax at source from the bills of supply contractors | 
		| 29. Deduction of tax at source from the bills of works contractors | 
		| 30. Issuance of Tax Clearance Certificate | 
		| 31. Forfeiture of tax collected in violation of the Act | 
		| 32. Special Mode of Recovery | 
		| 33. Books of Accounts | 
		| 34. Credit Note and Debit Note | 
		| 35. Inspection, Search and Seizure | 
		| 36. Auction of Seized Goods and Release of Security | 
		| 37. Notice for Cross-checking and Verification of Transactions | 
		| 38. Information for Survey | 
		| 39. Information to be furnished and records to be maintained by persons engaged in the business of transporting goods, C&F agents, etc. | 
		| 40. Check Posts | 
		| 41. Restriction on Movement | 
		| 42. Restriction on the power of the authority or officer authorized under section 60 and section 61 | 
		| 43. Refunds | 
		| 44. Provisional refund | 
		| 45. Memorandum of Appeal and Revision | 
		| 46. Disposal of appeal or application for revision | 
		| 47. Revision by Commissioner | 
		| 48. Review | 
		| 49. Determination of disputed questions by Commissioner | 
		| 50. Services of Notice | 
		| 51. Manner of Furnishing security under the Act | 
		| 52. Manner of refund of security | 
		| 53. Investigation of Offences | 
		| 54. Appearance before Taxation Authorities | 
		| 55. Write-off of Dues | 
		| 56. Declaration of Opening Stock | 
		| 57. Deferment | 
		| 58. Exhibition of Particulars | 
		| 59. Authentication of Account Books | 
		| 60. Copy of certain orders to be sent to the dealer etc. by the assessing authority | 
		| 61. Manner of obtaining copy of certain orders by dealers | 
		| 62. Prescribed authority for the purposes of certain sections of the Act | 
		| 63. Compounding of Offence | 
		| 64. Fees | 
		| 65. Punishment for Breach of Rules | 
		| 24A. Determination of amount of penalty under sub-section (2) of section 32 |