77. Determination of Disputed Questions

(1) If any question arises, otherwise than in proceedings before a court, or before the prescribed authority has commenced assessment of a dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, whether, for the purposes of this Act —

(a) any person, society, club or association or any firm or any branch or department of any firm, is a dealer, or

(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or

(c) any transaction is a sale or a purchase, or where it is a sale or a purchase the sale price or the purchase price, as the case may be, thereof, or

(d) any particular person or dealer is required to be registered, or

(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or

(f) input tax credit can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such input tax credit can be claimed, or

(g) the order passed under sub-section (2) of section 25 is just and proper; or

(h) any other question involving interpretation of any provisions of the Act, the Commissioner shall, subject to such rules as may be made, make an order determining such question.

Explanation: For the purposes of this sub-section, the prescribed authority shall be deemed to have commenced assessment of the dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, when the dealer is served with any notice by the prescribed authority under the said sections.

(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respect any sale or purchase affected prior to the determination or such date as he may specify.

(3) If any such question arises from any order already passed by any authority or court under this Act or the Bihar Finance Act, 1981, as it stood by its repeal by section 94, no such question shall be entertained for determination under this section; but such question may be raised in appeal against such order.