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15 Compounding of tax liability in certain cases
19 Registration
20 Amendment and cancellation of Registration Certificate
21 Security
22 Declared manager:-
23 Furnishing of information by dealers
24 Returns, payment of tax, interest and penalty
25 Scrutiny of returns:-
27 Assessment of dealer not filing return:-
28 Assessment of tax of dealers evading registration
29 Assessment of tax on disputed question
30 Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc
31 Assessment or re-assessment of tax of escaped turnover
32 Escaped Turnover detected before or at the time of assessment of tax
33 Assessment of tax based on Audit Objections
40 Advance recovery of tax on sales and supplies to governments and other persons:-
41 Advance recovery of Tax from works contractors
43 Restriction on collection of tax by dealers:-
44 Forfeiture of tax collected in violation of this Act
47 Special Mode of Recovery of Tax and other liabilities under this Act
48 Liability of surety:-
50 Period of limitation for recovery of tax
53 Issue of Tax Invoice and Debit and Credit Notes
56 Production of books of accounts, Inspection, search and seizure:-
57 Cross checking or verification of transactions:-
58 Survey
59 Control on clearing, forwarding or booking agent and any person transporting goods
60 Establishment of Check-posts
61 Restriction on movement of goods
62 Transportation of goods through State of Bihar:-
68 Refunds:-
69 Provisional Refunds
70 Interest on delayed refund
71 Power to withhold refund in certain cases:-
76 Review:-
95 Declaration of stock of goods held on 1st April, 2005
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Bihar Value Added Tax Rules, 2005
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Body 62. Prescribed authority for the purposes of certain sections of the Act

The Circle incharge shall be the Prescribed authority for the purposes of sections 15, 19, 20, 21, 22, 68, 69 and 70 and the Joint Commissioner State Tax, the Deputy Commissioner State Tax, the Assistant Commissioner State Tax shall be the Prescribed authority for the purposes of section 23, 24, 25, 27, 28, 29, 30, 31, 32, 33, 40, 41, 43, 44, 47, 48,50, 53, 54, 56, 57, 58, 59, 60, 61, 62, 71, 76 and 95 of the Act. However, for the purposes of section 29, the Commissioner shall be the prescribed authority for initiating any proceeding against any judgment of the Tribunal.