The Bihar Budget Ordinance, 2013

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बहार बहार बहार बहार गजट गजटगजट गजट असाधारण अंक असाधारण अंकअसाधारण अंक असाधारण अंक बहार सरकार ारा ूकािशत

चैऽ चैऽचैऽ चैऽ

935935

( (( (श शश श0 0) )) ) ( (( (सं संसं सं0

प पप पटना टना टना टना 261 261261 261) ) ) ) प पप पटना टनाटना टना, ,, ,

सोम सोमसोम सोमवार वारवार वार, ,, ,

अूील अूीलअूील अूील

20132013

fof/k foHkkx ——— vf/klwpuk,a 1 vizhy 2013 laŒ ,y0th0&1&7@2013@yst%59—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 27 ekpZ 2013 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA

बहार गजट (असाधारण), 1 अूील 2013

fcgkj foÙk vf/kfu;e] 2013 [fcgkj vf/ fcgkj vf/fcgkj vf/ fcgkj vf/kfu;e kfu;e kfu;e kfu;e 3 3] ] ] ] 2013 20132013 2013] izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ,oa fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 ¼fcgkj vf/kfu;e 8] 1994½ esa la'kks/ku djus ds fy, vf/kfu;eA Hkkjr x.kjkT; ds pkSlBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjEHk A& ¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2013 dgk tk ldsxkA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g rqjar izo`Ùk gksxkA Hkkx&1 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la’kks/ku

2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼ vf/kfu;e 27] 2005½ esa ,d ubZ /kkjk&15[k dk

var%LFkkiuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&15d ds ckn fuEufyf[kr ubZ /kkjk&15[k var%LFkkfir dh tk;sxh] ;Fkk& ^^15[k vf/kfu;e ds v/khu ns; dj ds cnys fu;r jkf’k vFkok fu;r nj ls dj dk Hkqxrku&

¼1½ bl vf/kfu;e esa varfoZ"V fdlh izfrdwy ckr ds gksrs gq, Hkh ijarq bl lEca/k esa cuk, x, fu;eksa ds v/khu]

jkT; ljdkj] vf/klwpuk }kjk vkSj ,sls eky vFkok ,slh Js.kh ;k fooj.k ds eky rFkk ,slh 'krksZa ,oa fucZa/kuksa ds v/khu jgrs gq, tks vf/klwpuk esa fufnZ"V fd, tk,¡] fdlh oxZ vFkok Js.kh ds O;ogkfj;ksa dks muds }kjk fdlh laO;ogkj ds lEca/k esa lans; dj ds cnys esa] ipkl gtkj :i;ksa ls vuf/kd ,d fu;r jkf'k vFkok ,slh nj ij ifjxf.kr fdlh jde dk] tks laO;ogkj ds ewY; ds ik¡p izfr'kr ls vuf/kd gks] tks vf/klwpuk esa fofufnZ"V dh tk;] lank; djus dh vuqefr ns ldsxh % ijarq ;g fd jkT; ljdkj laO;ogkj ds fofHkUu ewY; Js.kh gsrq fHkUu jkf'k;k¡ fofufnZ"V dj ldsxhA ¼2½ vf/klwpuk esa] mi&/kkjk ¼1½ ds v/khu ns; dj ds Hkqxrku dk le; rFkk Hkqxrku dh jhfr jkT; ljdkj }kjk fufnZ"V fd;k tkuk oS/k gksxkA ¼3½ ,sls O;ogkjh ftu ij mi&/kkjk ¼1½ ds mica/k ykxw gksrs gksa]& ¼d½ mi&/kkjk ¼1½ ds v/khu tkjh dh xbZ vf/klwpuk] esa fofufnZ"V jkf'k ls vf/kd jkf'k izHkkfjr ugh djsaxs( rFkk ¼[k½ muds }kjk fd, x, fcØ; ds lEcU/k esa dj&chtd tkjh djus ds gdnkj ugha gksaxsA** Hkkx&2 fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa la’kks/ku 3- fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 esa la’kks/kuA&fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼ fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 dh mi&/kkjk ¼ 1½ dk ijarqd fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^ijarq fdlh dk;Z fu;kstd ds vfrfjDr vf/kfu;e ds v/khu dj Hkqxrku dk nk;h izR;sd O;fDr ftlus vf/kfu;e dh /kkjk& 8 dh mi&/kkjk ¼ 3½ ds v/khu Hkqxrs; dj C;kt lfgr] ;fn dksbZ gks] dk Hkqxrku dj fn;k gS] ds }kjk bl /kkjk esa fufnZ"V fooj.kh nkf[ky fd;k tkuk visf{kr ugha gksxkA** Hkkx&3 fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku 4- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku A —mDr vf/kfu;e dh /kkjk&5 dh mi&/kkjk ¼6½ ds ckn ,d ubZ mi&/kkjk ¼7½ fuEufyf[kr }kjk vUr%LFkkfir dh tk;sxh] ;Fkk& ^^¼7½ ;fn dksbZ frifg;k okgu@VSDlh@eSDlh dSc@ eksVj dSc efgyk ds uke ij O;olkf;d okgu

ds :i esa fucaf/kr fd;k tkuk gks vkSj mDr okgu dk ifjpkyu Lo;a ml efgyk ;k vU; efgyk pkyd ftuds

ikl O;olkf;d pkyd vuqKfIr gS] ds }kjk fd;k tkuk gS] rks oSls okguksa ds fuca/ku gsrq iFk dj esa 'krizfr'kr NwV iznku dh tk;xhA mi;qZDr izko/kkuksa ds mYya?ku ds nks"kh ik;s tkus okys okguksa ij mDr okgu ds fy, ns; ,d eq'r dj ,oa mruh gh jkf'k vFkZn.M ds :i esa ns; gksxhA** 5- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A —mDr vf/kfu;e dh /kkjk&7 dh mi&/kkjk&¼5½ ds ijUrqd dks foyksfir fd;k tk;sxkA

बहार गजट (असाधारण), 1 अूील 2013

^^¼8½ ¼d½ xSj&d`f"k dk;Z gsrq mi;ksx esa yk;s tkus okys ;k j[ks x;s VSªDVj ij blds Ø; ewY;] oSV dks

NksM+dj] dk 2 % ¼nks izfr'kr½ vkthou dj ns; gksxk A ¼[k½ lHkh izdkj ds ynku {kerk ds fucaf/kr Vsªyjksa ij vkthou ,d eq'r dj :0 10]000 ¼nl gtkj½ ns; gksxk A

7- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&11 esa la'kks/kuA& mDr vf/kfu;e dh

/kkjk&11 dh mi&/kkjk ¼1½ esa fuEufyf[kr ijUrqd vUr%LFkkfir fd, tk,xsa(& ;Fkk& ^^ijUrq ;g fd jkT; ljdkj }kjk iFkdj ds Hkqxrku ds fy, izkjEHk dh x;h cSadksa ds ek/;e ls bZ&isesaV dh fofgr izfØ;k }kjk okgu Lokeh ds MsfcV dkMZ@ØsfMV dkMZ@baVjusV cSafdax vkfn ls tek dh x;h jkf'k ds

QyLo:i fuxZr dEI;wVjhd`r Vksdu gh mDr /kkjk ds v/;/khu ^VSDl Vksdu* O;og`r fd;k tk,xk A bl Vksdu

ij inkf/kdkjh dk ewy gLrk{kj vfuok;Z ugha gksxk A blh izdkj okgu lkW¶Vos;j ds ek/;e ls fuxZr ^VSDl Vksdu* ij Hkh djkjksi.k inkf/kdkjh dk gLrk{kj vfuok;Z ugha gksxk A**

8- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&28 esa la'kks/kuA& mDr vf/kfu;e dh

/kkjk&28 dh mi&/kkjk ¼7½ fuEufyf[kr }kjk izfrLFkkfir fd, tk,xsa] ;Fkk& ^^¼7½ jkT; ls ckgj fucaf/kr okgu ;fn fcgkj jkT; esa fcuk dj Hkqxrku fd;s ;k fcuk oS/k ijfeV ds ifjpkfyr ik;s tkrs gSa rks mu okguksa dks 30 fnuksa rd vLFkk;h ifjpkyu ds fy, fu/kkZfjr dj ,oa mDr dj dh nqxquh jkf'k vFkZ n.M ds :i esa muds }kjk Hkqxrs; gksxk A vFkZ n.M dh jkf'k fdlh Hkh ifjfLFkfr esa :0 5000 ¼ik¡p gtkj½ ls de ugha gksxh A 9- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la'kksf/kr] 2012½ dh vuqlwph&1 dk Hkkx&d dk izfrLFkkiuA& mDr vf/kfu;e dh vuqlwph&1 dk Hkkx&d fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xk%&

vuqlwph&1 oS;fDrd okguksa ds fy, ,d eq'r dj dh nj rkfydk /kkjk&7 dh mi&/kkjk ¼1½ ns[ksa [kaM Øekad fuca/ku dk LVst okguksa dk oxZ eksVj lkbZfdy O;fDrxr eksVj dkj] thi ,oa 12 cSBku {kerk rd ds vkseuh cl 1 2 3 4 5

v fuca/ku ds le; vFkok

izFke fuca/ku ds le; 1 o"kZ rd dh mez ,deq'r dj okgu ds oSV jfgr Ø; ewY; dk % ,deq'r dj okgu ds oSV jfgr Ø; ewY; dk 7 %

c ;fn okgu iwoZ ls

fucaf/kr gS vkSj mldh izFke fuca/ku ls mez [kaM v dkWye ¼4½ ds v/khu mnxzg.k fd;s tkus okyk ,deq'r dj dk izfr'kr A [kaM v dkWye ¼5½ ds v/khu mnxzg.k fd;s tkus okys ,deq'r dj dk izfr'kr A

1 ,d o"kZ ls vf/kd ijUrq nks o"kZ ls de 95% 95%

2 nks o"kZ ls vf/kd ijUrq rhu o"kZ ls de 90% 90%

3 rhu o"kZ ls vf/kd ijUrq pkj o"kZ ls de 85% 85%

4 pkj o"kZ ls vf/kd ijUrq ikWp o"kZ ls de 80% 80%

5 ikWp o"kZ ls vf/kd ijUrq Ng o"kZ ls de 75% 75%

6 Ng o"kZ ls vf/kd ijUrq lkr o"kZ ls de 70% 70%

बहार गजट (असाधारण), 1 अूील 2013

[kaM Øekad fuca/ku dk LVst okguksa dk oxZ eksVj lkbZfdy O;fDrxr eksVj dkj] thi ,oa 12 cSBku {kerk rd ds vkseuh cl 1 2 3 4 5

7 lkr o"kZ ls vf/kd ijUrq vkB o"kZ ls de 65% 65%

8 vkB o"kZ ls vf/kd ijUrq ukS o"kZ ls de 60% 60%

9 ukS o"kZ ls vf/kd ijUrq nl o"kZ ls de 55% 55%

10 nl o"kZ ls vf/kd ijUrq X;kjg o"kZ ls de % 50%

11 X;kjg o"kZ ls vf/kd ijUrq ckjg o"kZ ls de 45% 45%

12 ckjg o"kZ ls vf/kd ijUrq rsjg o"kZ ls de 40% 40%

13 rsjg o"kZ ls vf/kd ijUrq pkSng o"kZ ls de % 35%

14 pkSng o"kZ ls vf/kd ijUrq ianzg o"kZ ls de % 30%

15 ianzg o"kZ ls vf/kd % 25% 10- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx&x dk Øe la[;k&3&d ¼ ii½ esa la'kks/kuA& fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x dk Øe la[;k&3&d¼ii½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^3&d¼ii½&¼d½ O;olkf;d mi;ksx esa yk;s tkus okys ;k j[ks x;s VSDlh@eksVj dSc@eSDlh dSc ij oSV jfgr Ø;ewY; dk 5 % dh nj ls 15 ¼ianzg½ o"kksZa ds fy, ,d eq'r dj ns; gksxk A

¼[k½ iwoZ ls fucaf/kr pkj cSBku {kerk ¼pkyd dks NksM+dj½ okys VSDlh dks okf"kZd 3200 :0 ¼rhu gtkj

nks lkS½ dj ns; gksxk A

¼x½ pkj ls vf/kd cSBku {kerk ¼pkyd dks NksM+dj½ okys VSDlh@eksVj dSc@eSDlh dSc dks :0 3200

¼rhu gtkj nks lkS½ ,oa :0 500 ¼ik¡p lkS½ izR;sd vfrfjDr lhV ds fy, okf"kZd dj ns; gksxk( ijUrq fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la'kksf/kr½ dh vuqlwph& I Hkkx&^d* ds vuqlkj iwoZ ls fucaf/kr okgu ,oa muds izFke fuca/ku ls mez ds vk/kkj ij VSDlh@eksVj dSc@eSDlh dSc ds fy, vf/kjksfir ,deq'r dj Hkqxrs; gksxk A** 11- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 dk Øe la[;k&3 ¼x½ dk la'kks/kuA& mDr vf/kfu;e dh vuqlwph&1 dk Hkkx&x ds Øe la[;k&3 ¼x½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk,xk] ;Fkk& ^^3 ¼x½ frifg;k okgu% ¼d½ pkj O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+dj½ u;s fucaf/kr frifg;k okguksa ij 15 o"kksZa ds fy, :0 9000 ¼ukS gtkj½ ,deq'r dj ns; gksxk A vFkok ¼ i½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gksa jkT; esa izFke fuca/ku dh frfFk ls 10 ¼nl½ o"kksZa ds fy, ,d eq'r dj :0 6]000 ¼Ng gtkj½ ns; gksxk A ¼ii½ 10 o"kksZa ls vf/kd iqjkus frifg;k okguksa ij vxys izR;sd ikWap o"kksZa ds fy, ,deq'r :0 6]000 ¼Ng gtkj½ dj ns; gksxk A

बहार गजट (असाधारण), 1 अूील 2013

¼[k½ 7 O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+dj½&

u;s fucaf/kr frifg;k okguksa ij 15 o"kksZa ds fy, :0 13500 ¼rsjg gtkj ik¡p lkS½ ,d eq'r dj ns; gksxkA vFkok ¼

¼ ii½ 10 o"kksZa ls vf/kd iqjkus okguksa ij vxys izR;sd ikWap o"kksZa ds fy, ,deq'r :0 9]000 ¼ukS gtkj½ dj ns; gksxk A** 12- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x Øe la[;k&4 esa la'kks/kuA& fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x Øe la[;k&4 fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^

ekyokgd] eksVj dSc ,oa eSDlh dSc ls vU;Fkk iSlsUtj ifjogu okgu ¼pkyd ,oa laokgd dks NksM+dj½&

¼d½ 13 O;fDr;ksa ls vU;wu vkSj 26 O;fDr;ksa ls vuf/kd cSBku {kerk A :0 500 ¼ik¡p lkS½ izfr lhV izfr o"kZ ¼[k½ 27 O;fDr;ksa ls vU;wu vkSj 32 O;fDr;ksa ls vuf/kd cSBku {kerk A :0 550 ¼ik¡p lkS ipkl½ izfr lhV izfr o"kZ ¼x½ 33 O;fDr;ksa ;k mlls vf/kd cSBku {kerk A :0 650 ¼Ng lkS ipkl½ izfr lhV izfr o"kZ ¼?k½ okYoks] elhZMht ,oa mlds lerqY; cl :0 1000 ¼,d gtkj½ izfr lhV izfr o"kZ

ijUrq iSlsatj okguksa dh cSBku {kerk dk fu/kkZj.k ,oa ml ij djk/kku mDr okgu ds Oghy csl ds vk/kkj ij fu/kkZfjr lk/kkj.k cl ds cSBku {kerk ds vuqlkj vf/kjksfir gksxh A** 13- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 esa la'kks/kuA& fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 Hkkx&x Øe la[;k&1 dks foyksfir fd;k tkrk gS%&

¼1½ Øe la[;k& 1 foyksfir

14- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&2 esa la'kks/kuA&mDr vf/kfu;e dh vuqlwph&2 dk fuEukafdr Øekad foyksfir fd;k tkrk gS%&

fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA

1 vizhy 2013 laŒ ,y0th0&1&7@2013@60@yst% —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 27 ekpZ 2013 dks vuqer fcgkj foÙk vf/kfu;e] 2013 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA

बहार गजट (असाधारण), 1 अूील 2013

BIHAR FINANCE ACT, 2013 [Bihar Act 3, 2013] AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005, THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011, AND BIHAR MOTOR VEHICLE TAXATION ACT, 1994. Be it enacted by the Legislature of the State of Bihar in the Sixty fourth year of the Republic of India as follows:-

1. (1) This Act may be called the Bihar Finance Act, 2013.
2. (2) It shall extend to the whole of the State of Bihar.
3. (3) It shall come into force at once. PART-1 A MENDMENT IN THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005)

2005) herein after referred to as Act 27, 2005-—After section 15A of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 15B shall be inserted, namely— “15B. Payment of a fixed amount or payment at a fixed rate in lieu of the tax

payable under the Act- (1) Notwithstanding anything to the contrary contained in the Act

but subject to such Rules as may be made in this behalf, the State Government may, in respect of such goods or class or description of goods and subject to such conditions and restrictions as may be specified in a notification issued in this behalf, permit any class or description of dealers to pay, in lieu of the tax payable by him in respect of any transaction, either a fixed amount, not exceeding fifty thousand rupees, or an amount calculated at such rate, not exceeding five percent of the value of the transaction, as may be specified in the notification: Provided that the State Government may specify different amounts in respect of different ranges of values of the transaction.

1. (2) It shall be lawful for the State Government to specify, in the notification, the time at which and the manner in which the amount payable under sub-section (1) shall be paid.
2. (3) Every dealer to whom the provisions of sub-section (1) apply shall—
   • (a) not charge any tax in excess of the amount specified in the notification issued under sub-section (1); and
   • (b) not be entitled to issue any tax invoice in respect of any sale made by him.” PART-2 AMENDMENT IN THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011

Employments Act, 2011 (Bihar Act 10 of 2011) .—The proviso to sub-Section (1) of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act

10 of 2011), shall be substituted by the following, namely—

“Provided that every person, other than an employer, liable to tax under this Act, who has remitted the tax from him due under the Act, along with the interest, if any, payable under sub-Section (3) of Section 8 of the Act shall not be required to furnish the return specified in this Section.”

बहार गजट (असाधारण), 1 अूील 2013

PART-3 AMENDMENT IN BIHAR MOTOR VEHICLES TAXATION ACT, 1994

Act a new sub section-(7) shall be inserted after sub section (6) of section-5 namely-

“(7) if a new vehicle three wheeler/taxis/motor cab/maxi cab is being registered in the name of a female as commercial vehicle and she possessed a valid transport driving license with a purpose to operate/ply either herself or by any other female driver having valid transport driving license exclusively, then the said vehicle will be given 100% exemption in road tax.

In case of violation of above provision, the said vehicle will be charged admissible

one time tax for such vehicle and penalty of equivalent amount.

Proviso of sub section (5) of section 7 of the Bihar Motor Vehicles Act, 1994 shall be deleted.

of 1994) –sub section (8) of section 7 of the Bihar Motor Vehicle Taxation Act 1994 shall

be substituted by the following, namely—

“(8) (a) One time tax for the life time of the vehicle shall be levied on tractor used

or kept for use for other than agricultural purpose at the rate of two percent of the cost of the vehicle excluding Value Added Tax.

1. (b) One time tax for the life time at the rate of Rs. 10,000 shall be levied on the

registration of trailers of all laden capacity .

Act the following proviso shall be inserted in sub-section (1) of section-11, namely- “Provided that the computerized token issued under E-payment scheme launched by the State Government for the payment of road tax through banks as a result payment of tax by the vehicle owner through Debit card/Credit card/ internet banking etc. shall be treated as a valid ‘Tax Token’ under the Act. Signature of the Taxing Officer shall not required on such token. Similarly, the tax token issued through ‘VAHAN’ software shall not require signature of taxing officer.”

said Act Sub-section-(7) of section-28 shall be substituted by the following, namely- “(7) Vehicles registered in other States, if found plying in the State of Bihar without payment of prescribed taxes or without a valid permit, shall be liable to pay taxes prescribed for 30 days period for vehicles plying under temporary permit and in addition to this, a penalty equal to two times of tax amount. Amount of penalty shall not be less than Rs. 5000.”

Act, 1994 (As amended, 2012) – In the said Act Part A of Schedule-I shall be substituted by the following:

बहार गजट (असाधारण), 1 अूील 2013

Part-A Rate chart of one-time tax for Personal Vehicles [See Sub-section (1) of section-7] Clause Sl. No. Stages of Registration Class of Motor Vehicles Motor Cycle Motorcars, Jeep and Omnibuses up to seating capacity of 12 used for personal use 1 2 3 4 5 A Up to one year of age at the time of registration or first registration One time tax at the rate of 7% cost of vehicles excluding VAT One time tax at the rate of 7% cost of vehicles excluding VAT B If the Motor vehicle is already registered and its age from the first registration is Percentage of one time tax levied under Clause-A Column(4) Percentage of one time tax levied under Clause-A Column(5) 1 More than one year but not more than two years 95% 95% 2 More than two years but not more than three years 90% 90% 3 More than three years but not more than four years 85% 85% 4 More than four years but not more than five years 80% 80% 5 More than five years but not more than six years 75% 75% 6 More than six years but not more than seven years 70% 70% 7 More than seven years but not more than eight years 65% 65% 8 More than eight years but not more than nine years 60% 60% 9 More than nine years but not more than ten years 55% 55% 10 More than ten years but not more than eleven years 50% 50% 11 More than eleven years but not more than twelve years 45% 45% 12 More than twelve years but not more than thirteen years 40% 40% 13 More than thirteen years but not more than fourteen years 35% 35% 14 More than fourteen years but not more than fifteen years 30% 30% 15 More than fifteen years 25% 25% बहार गजट (असाधारण), 1 अूील 2013 10. Amendment of the serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994-— Serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely- " (ii) (a) One time tax @ 5% of the vehicle cost excluding VAT shall be levied at the time of registration for a period of 15 years for taxi/maxi cab/motor cab. (b) Taxi seating capacity upto 4, (excluding driver) registered previously shall have to pay Rs. 3200/- per annum. (c) Taxi/Motor cab/Maxi cab having seating capacity more than 4 (excluding driver) shall have to pay Rs. 3200/- per annum and in addition thereof Rs. 500/- per seat per annum for more than 4 seats. “Provided that one time tax as applicable for maxi/motor cabs/ maxi cabs shall be levied on the basis of age from the vehicles already registered for more than one year as per schedule-1 part-A of Bihar Motor vehicle Taxation Act, 1994 (as Amended).” 11. Amendment of the part-C of schedule-1 serial no.-3(C) of the Bihar Motor Vehicle Taxation Act, 1994—In the said Act Part-C of schedule-1 serial no.-3(C) shall be substituted by the following, namely.— “3(C) : Three Wheeler - (a) Three Wheeler with seating capacity not more than 4 persons (excluding the driver). A one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle. or Three wheelers – (i) A one-time tax of Rs. 6,000/- on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State : (ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which are more than ten years old. (b) Three wheelers with seating capacity up to 7 persons (excluding the driver) – A one time tax of Rs. 13500/- shall be levied for 15 Years from new registered vehicles. or (i) A one-time tax of Rs. 9,000/- on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State. (ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old. 12. Amendment of serial no.-4 of the schedule-1 part-C of the Bihar Motor Vehicle Taxation Act, 1994.—Serial no. 4 of schedule-1 part-C of the Bihar Motor Vehicle Act 1994 shall be substituted by the following; namely— " 4. Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (a) Seating capacity not less than 13 persons and not more than 26 persons. (b) Seating capacity not less than 27 persons and not more than 32 persons. (c) Seating capacity 33 persons or more. (d) Volvo, Mercedez and equivalent bus. Rs. 500/- per seat, per annum. Rs. 550/- per seat, per annum. Rs. 650/- per seat, per annum. Rs. 1000/- per seat, per annum बहार गजट (असाधारण), 1 अूील 2013 Provided that the tax calculation for all passenger vehicles shall be done according to the minimum seating capacity prescribed for the general buses on the basis of their wheel base." 13. Amendment of schedule-1 of Bihar Motor Vehicle Taxation Act, 1994—The following parts of serial no. 1 part-C of schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be deleted. (1) Serial no. 1 Deleted 14. Amendment of schedule-II of Bihar Motor Vehicle Taxation Act, 1994—In the said Act the following parts of the schedule-II shall be deleted. i. Serial no.-2 (b) Deleted ii. Serial no.-3 Deleted By order of the Governor of Bihar, VINOD KUMAR SINHA, Secretary to Government. ————— अधी.क, सिचवालय मुिणालय, बहार, पटना ारा ूकािशत एवं मु2ित। बहार गजट (असाधारण) 261-571+400-ड 0ट 0पी0। Website: http://egazette.bih.nic.in