The Bihar Finance Act, 2015

बहार बहार बहार बहार असाधारण अंक असाधारण अंकअसाधारण अंक असाधारण अंक बहार सरकार ारा ूकािशत बहार सरकार ारा ूकािशत बहार सरकार ारा ूकािशत बहार सरकार ारा ूकािशत ( (( (सं संसं सं0 0 0 0 पटना पटना पटना पटना 537 537537 537) ) ) ) la0 , y0t h0&1 &8 @ 2 0 1 5 @ 6 0 yst % A

िनबंधन सं या

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

वैशाख वैशाखवैशाख वैशाख 1937 19371937

( (( (श शश श0 0) )) ) पटना पटनापटना पटना, , , , बुध बुधबुध बुधवार वारवार वार, , , , 6

मई मईमई मई

201201 fof/k foHkkx &&&&&&&&&& vf/klwpuk,a 6 ebZ 2015

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj]

बहार सरकार ारा ूकािशत बहार सरकार ारा ूकािशत बहार सरकार ारा ूकािशत बहार सरकार ारा ूकािशत

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj]

lj dk j ds la;qDr lfp oA

बहार गजट (असाधारण), 6

मई मईमई मई

20152015

fcgkj foÙk vf/kfu;e] 2015 ¼fcgkj vf/kfu;e 9] 2015½ izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=ksa esa miHkksx]O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e]1993 ¼fcgkj vf/kfu;e 16]1993½ ,oa fcgkj foÙk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4] tks fd fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ls lacaf/kr gS] esa la'kks/ku djus ds fy, vf/kfu;eA Hkkjr x.kjkT; ds fN;klBosa 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] 2015 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 dh /kkjk&2 dh mi/kkjk ¼u½

dk çfrLFkkiu ,oa bldk fof/kekU;dj.k &¼ 1½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&2 dh mi&/kkjk ¼u½ dks] fnukad 23 twu] 2005 ds izHkko ls fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk& *¼u½ ^^vf/klwpuk** ls vfHkizsr gS ljdkjh jkti= esa izdkf'kr vf/klwpuk ,oa blesa okf.kT;&dj foHkkx ds osclkbZV ij viyksM dh xbZ vf/klwpuk 'kkfey gS( ¼2½ fof/kekU;dj.k& mDr vf/kfu;e dh /kkjk&2 dh mi/kkjk ¼u½ esa fd;k x;k la'kks/ku] lHkh iz;kstuksa gsrq 2005 ds twu dh rsbZloha rkjh[k ds izHkko ls lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls] izo`Ùk ,oa lnSo izo`Ùk le>k tk;sxkA ¼3½ O;ko`fÙk& ¼i½ vf/kfu;e vFkok blds v/khu cukbZ xbZ fu;ekoyh ,oa fuxZr vf/klwpuk ds v/khu d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk,xh ;k le>k tk,xk ,oa lnSo le>h tk;sxh ;k le>k tk,xk ekuksa bl vf/kfu;e }kjk la'kksf/kr vf/kfu;e lHkh rkfRod le; esa izo`Ùk Fkk rFkk] rn~uqlkj] d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk;sxh ;k fd;k x;k le>k tk,xk ,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa fdlh ckr ds gksrs gq, Hkh&

¼d½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa ,sls dj] C;kt vFkok 'kkfLr ds :Ik esa

izkIr dh xbZ vFkok Hkqxrk;h x;h fdlh jkf'k dh okilh gsrq dksbZ okn ;k dksbZ vU; dkjZokbZ u rks izkjEHk dh tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh(

¼[k½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk izkIr ;k olwys x, ,sls dj] C;kt

vFkok 'kkfLr dh jkf'k ds okilh gsrq fMØh vFkok vkns'k dk izorZu ugha djk;k tk;sxkA

ftudk laxzg.k ugha fd;k x;k gks] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk 2 dh mi/kkjk ¼u½ ds lkFk ifBr /kkjk 3 ds vuq:i olwyh tk ldsxhA ¼ii½ 'kadkvksa ds fujkdj.k gsrq ,rr~ }kjk ;g ?kksf"kr fd;k tkrk gS fd fdlh O;fDr dh vksj ls ,slk dksbZ dk;Z ;k yksi tks bl /kkjk ds izo`Ùk ugha gksus dh n'kk esa naMuh; ugh gksrk] vijk/k ds :i esa naMuh; ugha gksxkA

3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&62 esa la’kks/kuA&

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼ vf/kfu;e 27]2005½ dh /kkjk&62 dh mi/kkjk ¼ 1½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk,xk] ;Fkk& ^^62- fcgkj jkT; ls gksdj eky dk ifjogu& ¼1½ ;fn fdlh eky dk ifjogu lM+d ekxZ }kjk fcgkj jkT; ds ckgj ds fdlh LFkku ls vU; fdlh ,sls LFkku ij fd;k tk jgk gS vkSj eky dks <ksus okyk okgu] jkT; ds jkT;{ks= ls xqtjrk gS] rks pkyd ;k okgu dk çHkkjh dksbZ vU; O;fDr jkT; esa izos'k djus ds i'pkr~ ekxZ esa iM+us okyh izFke tk¡p&pkSdh ds izkf/kdkjh ls fofgr jhfr ls vfHkogu vuqKk izkIr djsxk vkSj jkT; dks NksM+us ds iwoZ vafre tk¡p&pkSdh ds izkf/kdkjh dks ogh vfHkogu vuqKk lefiZr djsxk vkSj ekxZ esa iM+us okyh izFke

बहार गजट (असाधारण), 6

मई मईमई मई

20152015

tk¡p&pkSdh dks NksM+us ds cgÙkj ?kaVs ls vuf/kd ijarq pkSchl ?kaVs ls vU;wUk ,slh vof/k tks vk;qDr vf/klwpuk }kjk fufnZ"V djs] ds Hkhrj ,slk u djus dh n'kk esa ;g le>k tk;sxk fd bl izdkj ifjofgr fd;k x;k eky okgu ds Lokeh ;k çHkkjh O;fDr }kjk fcgkj jkT; ds Hkhrj csp fn;k x;k gSA**

4- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa ,d u;h /kkjk&46d dk

var%LFkkiu&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&46 ds ckn fuEufyf[kr u;h /kkjk&46d var%LFkkfir dh tk;sxh] ;Fkk& **46d& olwyh dks"kkax& ¼1½ jkT; ljdkj ljdkjh jkti= esa vkns'k izdkf'kr dj vko';drkuqlkj brus olwyh dks"kkaxksa dk xBu dj ldsxh rFkk blesa brus deZpkjh ,oa brus inkf/kdkfj;ksa dh la[;k rFkk Ik;Zos{k.k ,oa fu;a=.k dk ,slk lksiku gksxk tks jkT; ljdkj }kjk mDr vkns'k esa fofufnZ"V fd;k tk; ; ijUrq ;fn /kkjk& 10 dh mi/kkjk& ¼1½ ds v/khu fu;qDr izkf/kdkjh bl rjg fofufnZ"V fd;s tkrss gS rks] os /kkjk& 10 dh mi&/kkjk& ¼1½ ds v/khu 'kfDr;ksa ij izfrdwy izHkko Mkys fcuk] bl vf/kfu;e ds iz;kstu dks dk;kZfUor djus esa /kkjk& 39] /kkjk& 46] ,oa /kkjk&47 ds v/khu izkf/kdkjh ds 'kfDr;ksa dk iz;ksx dj ldsaxsA ¼2½ jkT; ljdkj] ljdkjh jkti= esa vkns'k izdkf'kr dj] olwyh dks"kkax ds fdlh inkf/kdkjh dks] naM izfØ;k lafgrk] 1973 ds v/khu iqfyl LVs'ku ds izHkkjh inkf/kdkjh dh 'kfDr;k¡ rFkk fofHkUu vf/kfu;eksa ds v/khu ,slh vU; 'kfDr;k¡] tSlk og vko';d le>s] fufgr dj ldsxhA ¼3½ vk;qDr] ljdkjh jkti= esa vkns'k izdkf'kr dj olwyh dks"kkax ds fdlh inkf/kdkjh dks] vkns'k esa fofufnZ"V ekeyksa esa /kkjk& 10 ds v/khu fu;qDr izkf/kdkjh dh 'kfDr;ksa ds iz;ksx gsrq izkf/k—r dj ldsxkA ¼4½ olwyh dks"kkax vk;qDr ds fu;a=.k ,oa i;Zos{k.k esa dk;Z djsxk rFkk ,sls dÙkZO;ksa dk ikyu djsxk tks vk;qDr }kjk mUgsa lkSais tk;A** 5- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&11 esa la’kks/kuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&11 esa 'kCn **/kkjk&10** ds Bhd ckn 'kCn ,oa vad **;k /kkjk&46d** tksM+s tk,axsA

6- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&12 esa la’kks/kuA&

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&12 dh mi&/kkjk ¼1½ esa 'kCn **/kkjk&10** ds Bhd ckn 'kCn ,oa vad **;k /kkjk&46d** tksM+s tk,axsA

7- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&46 esa la’kks/kuA&

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&46 dh mi&/kkjk ¼2½ esa 'kCn **lHkh mica/k** ds Bhd ckn 'kCn **vkSj fu;e** tksM+s tk,axsA Hkkx&2 fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ esa la’kks/kuA

1½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 2 dh mi/kkjk ¼1½ ds [k.M ¼d½ esa iz;qDr 'kCn ^^fcgkj foÙk vf/kfu;e] 1981** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005** }kjk izfrLFkkfir fd, tk,axsA ¼ 2½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993

¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk& 2 dh mi/kkjk ¼1½ dk [k.M ¼[k½ fuEufyf[kr }kjk izfrLFkkfir fd;k

tk,xk%& ^^O;kSgkjh** ls dksbZ ,slk O;fDr vfHkizsr gS] tks fu;fer :Ik ls ;k vU;Fkk] dkjckj ds vuqØe esa foØ;

djrk gS] Ø; djrk gS] iznk; djrk gS] forj.k djrk gS ;k eky ds ,sls Ø;] foØ;] iznk; ;k forj.k ls

vkuq"kkafxd dksbZ dk;Z] izR;{kr% ;k vizR;{kr%] pkgs udnh ds fy, ;k vkLFkfxr lank; ds fy, ;k deh'ku] ikfjJfed ;k vU; ewY;oku izfrQy ds fy, djrk gS vkSj blesa ;s 'kkfey gSa]& ¼d½ LFkkuh; izkf/kdkjh(

;k O;f"V fudk;] pkgs fuxfer gks ;k ugha] tks ,slk dkjckj djrk gS(

¼?k½ dksbZ lkslkbVh ¼ftlds varxZr lgdkjh lkslkbVh 'kkfey gSS½] Dyc] QeZ ;k laxe] tks vius

lnL;ksa ls eky dk Ø; djrk gS ;k mudks eky dk foØ;] iznk; ;k forj.k djrk gS(

¼³½ dksbZ vkS|kSfxd] okf.kfT;d] cSafdax ;k O;olk; miØe] tks pkgs dsUnzh; ljdkj dk ;k jkT;

ljdkjksa esa ls fdlh ,d dk ;k fdlh LFkkuh; izkf/kdkjh dk gks ;k ugha gks (

¼p½ dksbZ vkdfLed O;kikjh(

बहार गजट (असाधारण), 6

मई मईमई मई

20152015

¼N½ dksbZ deh'ku vfHkdrkZ] nyky] QSDVj dksbZ izR;k;d vfHkdrkZ] dksbZ uhykedrkZ ;k dksbZ vU;

okf.kfT;d vfHkdrkZ] pkgs fdlh Hkh uke ls Kkr gks] tks Lokeh dh vksj ls eky ds foØ;] Ø;] iznk; ;k forj.k dk dkjckj djrk gSA

Li"Vhdj.k&I & izR;sd O;fDr] tks fcgkj jkT; ds ckgj fuokl djus okys fdlh O;kSgkjh dh vksj ls vfHkdrkZ ds

:Ik esa dk;Z djrk gS vkSj jkT; esa eky dk Ø;] foØ;] iznk; ;k forj.k djrk gS vFkok ,sls O;kSgkjh dh vksj ls fuEufyf[kr :i esa&

¼d½ deh'ku vfHkdrkZ] nyky] QSDVj] fdlh izR;k;d vfHkdrkZ] fdlh uhykedrkZ ;k fdlh vU;

okf.kfT;d vfHkdrkZ] pkgs fdlh Hkh uke ls Kkr gks( ;k

izR;kHkwfrnkrk( ;k

¼?k½ jkT; ds ckgj vofLFkr QeZ ;k daiuh dh ,d LFkkuh; 'kk[kk dk dk;Z djrk gks] bl vf/kfu;e

ds iz;kstukFkZ ,d O;kSgkjh le>k tk,xkA Li"Vhdj.k&II &dksbZ ljdkj] tks dkjckj ds flyflys esa ;k vU;Fkk] udn ;k vkLFkfxr Hkqxrku ;k deh'ku] ikfjJfed vFkok vU; ewY;oku izfrQy ds fy,] izR;{k :i ls ;k vU;Fkk] eky [kjhnrh] csprh] vkiwfrZ djrh gks ;k forfjr djrh gks] bl vf/kfu;e ds iz;kstukFkZ og O;kSgkjh le>h tk,xhA

Li"Vhdj.k& III &izR;sd O;fDr] tks jkT; ds vUnj ds fdlh Øsrk vFkok vk;krd dks fdlh bysDVªkWuhd okf.kT;

vFkok vU;Fkk ek/;e ls vuqlwfpr ekyksa ds vkiwfrZ vFkok lqiwnZxh ds O;olk; ls lac) gks] dks bl vf/kfu;e ds ckor O;kSgkjh ekuk tk,xkA ¼ 3½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 2 dh mi/kkjk ¼2½ esa iz;qDr 'kCn ,oa vad ^^fcgkj foÙk vf/kfu;e] 1981 ** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005** }kjk izfrLFkkfir fd, tk,axsA

9- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e]

1993 ¼ fcgkj vf/kfu;e 16] 1993½ dh /kkjk&3 esa la’kks/kuA& ¼ 1½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk& 3 dh mi/kkjk ¼2½ esa iz;qDr 'kCn ,oa vad ^^fcgkj foÙk vf/kfu;e] 1981** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005** }kjk izfrLFkkfir fd, tk,axsA ¼ 2½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3 dh mi/kkjk ¼2½ ds izFke ijarqd esa iz;qDr 'kCn **iPphl gtkj** 'kCn **,d gtkj** }kjk çfrLFkkfir fd;k tk,xkA ¼ 3½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3 dh mi/kkjk ¼ 2½ ds r`rh; ijarqd esa iz;qDr 'kCn ,oa vad ^^fcgkj foÙk vf/kfu;e] 1981 dh /kkjk 7 dh mi/kkjk ¼3½] fcgkj foÙk vf/kfu;e] 1981 ds v/khu dj ns;rk esa dVkSrh** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 7] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ds v/khu dj ns;rk esa dVkSrh** }kjk izfrLFkkfir fd, tk,axsA 10- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼ fcgkj vf/kfu;e 16] 1993½ dh /kkjk&3d dk çfrLFkkiuA& fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk&3d fuEufyf[kr }kjk izfrLFkkfir dh tk,xh & ^^3d- jkT; ljdkj dks vuqlwph eas la'kks/ku ;k ifjorZu djus dh 'kfDr& ¼1½ jkT; ljdkj] vf/klwpuk ds }kjk] bl vf/kfu;e ds vuqlwph dks la'kksf/kr vFkok ifjofrZr dj ldsxh ;k blesa fdlh Hkh pht dks tksM+ ldsxhA^^ ¼2½ fof/kekU;dj.k& mDr vf/kfu;e dh /kkjk&3d esa la'kks/ku lHkh iz;kstuksa gsrq 2006 ds vxLr dh murhloha rkjh[k ds izHkko ls lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls izo`Ùk ,oa lnSo izo`Ùk le>k tk;sxkA ¼3½ O;ko`fÙk& ¼i½ vf/kfu;e vFkok blds v/khu cukbZ xbZ fu;ekoyh ,oa fuxZr vf/klwpuk ds v/khu d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h ,oa lnSo le>h tk;sxh ekuksa bl vf/kfu;e }kjk la'kksf/kr vf/kfu;e lHkh rkfRod le; esa izo`Ùk Fkk rFkk] rn~uqlkj] d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk;sxh ,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa fdlh ckr ds gksrs gq, Hkh&

बहार गजट (असाधारण), 6

मई मईमई मई

20152015

¼d½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa ,sls dj] C;kt vFkok 'kkfLr ds :Ik esa

izkIr dh xbZ vFkok Hkqxrk;h x;h fdlh jkf'k dh okilh gsrq dksbZ okn ;k dksbZ vU; dkjZokbZ u rks izkjEHk dh tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh(

¼[k½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk izkIr ;k olwys x, ,sls dj] C;kt

vFkok 'kkfLr dh jkf'k ds okilh gsrq fMØh vFkok vkns'k dk izorZu ugha djk;k tk;sxkA

¼x½ ,slh lHkh jkf'k] tks fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij

dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3d esa bl vf/kfu;e }kjk la'kks/ku ds QyLo:i laxzfgr dh tk ldrh Fkh ijUrq ftudk laxzg.k ugha fd;k x;k gks] fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼fcgkj

vf/kfu;e 16] 1993½ dh /kkjk 3d ds lkFk ifBr /kkjk 3 ds vuq:i olwyh dh tk ldsxhAs

¼ii½ 'kadkvksa ds fujkdj.k gsrq ,rr~ }kjk ;g ?kksf"kr fd;k tkrk gS fd fdlh O;fDr dh vksj ls ,slk dksbZ dk;Z ;k yksi tks bl /kkjk ds izo`Ùk ugha gksus dh n'kk esa naMuh; ugh gksrk] vijk/k ds :i esa naMuh; ugha gksxkA 11- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ ds v/khu ,d ubZ /kkjk 3dd var%LFkkfir fd;k tkukA & fcgkj vf/kfu;e 16] 1993 dh /kkjk 3d ds ckn fuEufyf[kr ,d ubZ /kkjk 3dd var%LFkkfir dh tk,xh %& **3dd- vk;krdksa ls dfri; ekeyksa esa dj laxzg.k & ¼1½ vf/kfu;e ds v/khu fdlh vU; ckr ds jgrs gq, Hkh izR;sd O;fDr ;k O;kSgkjh tks fdlh bysDVªkWfud dkelZ vFkok vU;Fkk ek/;e ls vuqlwfpr ekyksa ds vkiwfrZ vFkok lqiqnZxh ds O;olk; ls lac) gks] jkT; ds vUnj ds fdlh Øsrk vFkok vk;krd dks tks bl vf/kfu;e ds v/khu fucaf/kr ugha gS] dks vuqlwfpr ekyksa dh lqiwnZxh ds igys vFkok lqiqnZxh ds le; vuqlwfpr ekyksa ds ,sls Øsrk vFkok vk;krd ls vuqlwfpr ekyks ij fofgr nj ls ns; izos'k dj dh olwyh djsxkA ¼2½ vuqlwfpr ekyksa ds bl izdkj dh dksbZ lqiqnZxh] mi/kkjk ¼1½ ds v/khu olwy fd;s tkus okys izos'k dj dh olwyh ds fcuk] ugh dh tk,xhA ¼3½ mi/kkjk ¼1½ ds v/khu dj olwyh dh 'kfDr olwyh ds fdlh vU; fof/k ij izfrdwy izHkko Mkys fcuk gkssxhA ¼4½ mi/kkjk ¼1½ ds v/khu fdlh jkf'k dks laxzfgr djus okyk O;fDr ;k O;kSgkjh laxzfgr jkf'k dks] fofgr le; ds Hkhrj vf/kfu;e ds v/khu dj tek djus dh fofgr jhfr ls] ljdkjh [ktkus esa tek djsxkA ¼5½ fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 40 dh mi/kkjk ¼3½] mi/kkjk ¼4½] mi/kkjk ¼5½ ,oa mi/kkjk ¼6½ ds dj&laxzg] tek] ,oa ,slk dj&laxzg djusokys O;fDr ;k O;kSgkjh ds mÙkjnkf;Ro] nkf;Ro dk fuoZgu] 'kkfLr&vf/kjksiu ,oa olwyh ls lacaf/kr izko/kku] mi/kkjk ¼1½ ds izko/kkuksa ds v/khu laxzfgr jkf'k ds lEcU/k esa] ;Fkk vko';d ifjorZu lfgr] ykxw gksaxsA

¼6½ bl /kkjk ds izko/kkuksa ds v/khu dj&laxzg djusokyk izR;sd O;fDr ;k O;kSgkjh ,slh vof/k ds Hkhrj

tks fofgr fd;k tk;] bl vk'k; dk izek.k i= Øsrk dks fuxZr djsxk fd dj dk mnxzg.k gks pqdk gS vkSj ftl nj ij dj laxzfgr fd;k x;k gS ,sls laxzfgr dj dh jkf'k vkSj ,sls fooj.k tks fofgr fd;s tk;¡] dks mlesa fofufnZ"V djsxkA ¼7½ bl /kkjk ds izko/kkuksa ds v/khu dj&laxzg djusokyk izR;sd O;fDr ;k O;kSgkjh] izR;sd ekg] =Sekl ,oa o"kZ dh lekfIr ds i'pkr~] fofgr vof/k esa] fofgr izkf/kdkjh ds le{k] ,slh fooj.kh ml izi= esa ,slk fooj.k vafdr dj vkSj bl izdkj lR;kfir djrs gq, ml vof/k ds Hkhrj] nkf[ky djsxk tSlk fd fofgr fd;k tk;A

¼8½ mi/kkjk ¼1½ ds v/khu izR;sd O;fDr ;k O;kSgkjh lapkfyr fd;s x;s vuqlwfpr ekyks ,oa muds LokfeRo

ds dkxtkrkssa ds lEcU/k esa lgh ,oa iw.kZ ys[kk] iath ,oa dkxtkr tks fofgr fd, tk;sa] la/kkfjr djsxk vkSj ,sls ys[kk] iath ,oa dkxtkr fofgr izkf/kdkjh ds le{k vko';drkuqlkj ekaxs tkus ij izLrqr djsxkA

¼9½ bl /kkjk ds izko/kkuksa ds vuqlkj dj laxzg.k gsrq nk;h izR;sd O;fDr ;k O;kSgkjh vf/kfu;e dh /kkjk

5 ds v/khu fofgr jhfr ls fuca/ku gsrq vkosnu nsxk ,oa vf/kfu;e ds rgr fuca/ku izkIr djsxkA 12- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 7 esa la'kks/ku& ¼ 1½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 7 dh mi/kkjk ¼4½ esa iz;qDr 'kCn ^^fcgkj foÙk vf/kfu;e] 1981 ¼fcgkj vf/kfu;e 5] 1981½** dks ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005

¼vf/kfu;e 27] 2005½** ls izfrLFkkfir fd;k tk;sxkA

13- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 8 dk çfrLFkkiu& fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼ fcgkj vf/kfu;e 16] 1993½ dh /kkjk 8 fuEufyf[kr }kjk izfrLFkkfir dh tk,xh %& **8- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27]2005½ rFkk mlds v/khu fufeZr fu;ekoyh ds izko/kkuksa dk ykxw gksuk &

बहार गजट (असाधारण), 6

मई मईमई मई

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fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27]2005½ ds vUrxZr foojf.k;ksa dh laoh{kk] vads{k.k] losZ] dj fu/kkZj.k] iqudZjfu/kkZj.k] laxzg.k ,oa dj] lwn] tqekZuk rFkk 'kkfLr vnk;xh dks ykxw djus ds fy;s izkf/kd`r inkf/kdkjh bl vf/kfu;e ,oa blds v/khu cuk;h x;h fu;ekoyh ds vU; izko/kkuksa ds v/khu jgrs gq,] foojf.k;ksa dh laoh{kk] vads{k.k] losZ] dj fu/kkZj.k] iqudZjfu/kkZj.k] laxzg.k ,oa dj] lwn] tqekZuk rFkk 'kkfLr vnk;xh dh dkjZokbZ dj ldsxk] vkSj mlds fy;s og mDr vf/kfu;e ,oa mlds v/khu cukbZ x;h fu;ekoyh ds vUrxZr rRk~le; mudks iznÙk lHkh vFkok fdlh 'kfDr] ftlesa fooj.kh] vads{k.k] losZ] dj fu/kkZj.k] iqudZjfu/kkZj.k] fNik;s x;s dj dk fu/kkZj.k] dj dh olwyh] foojf.k;ksa dh laoh{kk] lwn] tqekZuk ,oa 'kkfLr] olwyh dh fo'ks"k jhfr] ys[kk dk la/kkj.k] fujh{k.k] ryk'kh ,oa tIrh] izfrfuf/k pfj= dk nkf;Ro] dj&okilh] vihy] iqujh{k.k ,oa iqufoZyksdu] mPp U;k;ky; ds ekeys dk fooj.k] mPp U;k;ky; ds le{k vihy] vijk/k dk 'keu ,oa vU; fofo/k ekeys 'kkfey gaS] rn~uqlkj mDr vf/kfu;e ds izko/kku] ;Fkk vko';d ifjorZu lfgr] ykxw gksaxsA** Hkkx&3 fcgkj foÙk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4] tks fd fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ls lacaf/kr gS] esa la'kks/kuA

14- fcgkj foÙk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk& 4 esa la'kks/kuA

fcgkj foÙk vf/kfu;e 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk& 4 esa ^3& d ¼ ii½* rFkk ^(ii)* ds LFkku ij Øe'k% ^3&d (ii) d* rFkk ^(ii) d* i<+k tk,A fcgkj&jkT;iky ds vkns'k ls] eukst dqekj]

lj dk j ds la;qDr lfp oA

6 ebZ 2015 la0 , y0 t h0 &1 &8 @ 2 0 1 5 @ 6 1 @ yst % A

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj]

lj dk j ds la;qDr lfp oA

BIHAR FINANCE ACT, 2015 (Bihar Act 9, 2015) AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005( ACT 27 OF 2005) THE BIHAR TAX ON ENTRY OF GOODS INTO LOCAL AREAS FOR CONSUMPTION,USE OR SALE THEREIN ACT, 1993(BIHAR ACT 16 OF 1993), AND SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15, 2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION ACT, Be it enacted by the Legislature of the State of Bihar in the Sixty sixth year of the Republic of India as follows:-

1. (1) This Act may be called the Bihar

Finance Act, 2015.

1. (2) It shall extend to the whole of the State of Bihar.
2. (3) It shall come in to force at once. PART-1 Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

Act, 2005 (Act 27 of 2005) and its Validation – (1) Sub Section (u) of Section 2 of the

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Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall, with effect from the twenty third

day of June, 2005, be substituted by the following, namely—

‘(u) “notification” means a notification published in the Official Gazette and it includes a notification uploaded on the website of the Commercial Taxes Department;’

1. (2) Validation— The amendments made in sub-section (u) of Section 2 of the Act shall be deemed to be inforce and always inforce, for all purposes, validly and effectively for all material times with effect from the twenty third day of June, 2005.
2. (3) Saving.— (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and rules made thereunder shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or

taken or done as if the said Act, as amended by this Act, had been in force at all material

times and, notwithstanding anything contained in any judgment, decree, or order or any court, or Tribunal or other Authority:-

1. (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty;
2. (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty;
3. (c) recoveries may be made, in accordance with the provisions of sub-section (u) of Section 2 read with the provisions of Section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), of all amounts which could have been collected as tax under the said Act by reason of amendment made in sub-section (u) of Section 2 by this Act but which had not been collected.
   • (ii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.

Act, 2005 (Act 27 of 2005) – (1) Sub Section (1) of Section 62 of the Bihar Value Added

Tax Act, 2005 (Act 27 of 2005) shall be substituted by the following, namely—

“62. Transportation of goods through State of Bihar.— (1) If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the prescribed manner from the authority of the first check-post falling en route after entry into the State and shall surrender the same transit permission to the authority of the last check- post before leaving the State and in the event failure to do so within such time of leaving the first check-post falling en route, being a time not earlier than twenty four hours but not later than seventy two hours, as the Commissioner may by notification specify, it shall be deemed that goods so transported have been sold by the owner or the person in-charge of the vehicle within the State of Bihar.”

27 of 2005).- After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 46A shall be inserted, namely:- “46A. Recovery Cell- (1) The State Government may, by an order published in official gazette, constitute such number of recovery cells as required and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order

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Provided that if authorities appointed under sub section(1) of section 10 are specified as such they shall, without prejudice to the powers under sub section(1) of section 10, exercise the powers of an authority under section 39, section 46 and section 47 for carrying out the purposes of this Act.

1. (2) The State Government may, by an order published in the official Gazette, vest the power of an officer in-charge of a police station under the code of the Criminal procedure, 1973, (2 of 1974) and with such other powers under different Acts, as it may consider necessary to any officer of the Recovery cell.
2. (3) The Commissioner may, by an order published in the official Gazette, authorize an officer of the Recovery Cell to exercise the powers of an authority appointed under section 10 in cases of the matters specified in the order.
3. (4) The Recovery Cell shall function under the control & supervision of the Commissioner, and perform such duties as may be assigned to it by the Commissioner.”

2005).- Immediately after the word “section 10” in section 11 of the Bihar Value Added Tax

Amendment in section 12 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005).- Immediately after the word “section 10” in sub-section (1) of section 12 of the Bihar

Amendment in section 46 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005).- Immediately after the words “all provisions” in sub-section (2)of section 46 of the

Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words “and rules” shall be added.

Amendment in Section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-

1. (1) The words “the Bihar Finance Act,1981” in clause (a) of sub section (1) of section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the Bihar Value Added Tax Act, 2005”.
2. (2) Clause (b) of sub-section (1) of Section 2 of the Bihar tax on Entry of Goods

into Local Areas for Consumption, Use or Sale Therein, Act, 1993 (Bihar Act 16 of 1993)

shall be substituted by the following: “(b) ‘Dealer’ means any person who, whether regularly or otherwise, in the course of business, buys, sells, supplies, distributes or does anything incidental to such buying, selling, supplying or distributing of goods, directly or indirectly, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and it includes –

1. (A) a local authority;
2. (B) a Hindu undivided family;
3. (C) a company, or any society (including a co-operative society), club, firm, association of persons or body of individuals, whether incorporated or not, which carries on such business;
4. (D) a society (including a co-operative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;
5. (E) an industrial, commercial, banking or trading undertaking, whether or not of the Central Government or of any of the State Governments or of a local authority; बहार गजट (असाधारण), 6 मई मईमई मई 20152015
6. (F) a casual trader;
7. (G) a commission agent, broker, factor, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal. Explanation I- Every person who acts as an agent on behalf of a dealer residing outside the State of Bihar and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as -
8. (a) a commission agent, broker, factor, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called; or
9. (b) an agent for handling goods or documents of title to goods; or
10. (c) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment; or
11. (d) a local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purpose of this Act.

Explanation II- A Government which whether or not in the course of business, buys, sells,

supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purpose of this Act.” Explanation III- Every person engaged in the business of supplying or delivering Scheduled goods to any buyer or importer within the State through any System of electronic commerce or otherwise shall be deemed to be a dealer for the purpose of this Act.”

1. (3) The words “the Bihar Finance Act,1981” in sub section (2) of section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the Bihar Value

Amendment in Section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-

1. (1) The words and figures “the Bihar Finance Act,1981” used in sub section (2) of section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the Bihar Value Added Tax Act, 2005”.
2. (2) The words “twenty five thousands” used in first proviso of sub-Section (2) of Section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words “one thousand”.
3. (3) The words and figures “sub-section (3) of Section 7 of the Bihar Finance Act,1981, reduction of his liability under the Bihar Finance Act,1981” used in third proviso of sub section (2) of section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “Section 7 of the Bihar Value Added Tax Act, 2005, reduction of his

liability under the Bihar Value Added Tax Act, 2005”.

Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-Section 3A of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following: "3A. Power of the state Government to amend or alter the Schedule—(1)The State Government may, by notification, amend or alter the Schedule of this Act or add anything in it."

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(2)Validation— The amendments made in section 3A of the Act shall be deemed to be in force and always be inforce, for all purposes, validly and effectively for all material times with effect from the twenty-ninth day of August, 2006. (3)Saving.— (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or sale Therein, Act, 1993 (Bihar Act 16 of 1993) and notifications issued and rules made thereunder shall be deemed to be taken or done and always be taken or done, for all

purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken

or done as if the said Act, as amended by this Act, had been in force for all material times

and, notwithstanding anything contained in any judgment, decree, or order of any court, or

Tribunal or other Authority:-

1. (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty;
2. (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty;
3. (c) recoveries may be made, in accordance with the provisions of Section 3A read with the provisions of Section 3 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein, Act, 1993 (Bihar Act 16 of 1993), of all amounts which could have been collected as tax under the said Act by reason of amendment made in Section 3A by this Act but which had not been collected.
   • (ii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.

Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)— After Section 3A of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993), the following new Section 3AA shall be inserted: “3AA. Collection of tax from importers in certain cases.— (1) Notwithstanding anything contained in the Act, every person or dealer engaged in the business of delivering or supplying goods to any buyer or importer within the State who are not registered under the Act, through any System of electronic commerce or otherwise shall, at the time of or before delivery of the said Scheduled goods, recover entry tax at the prescribed rate on the said scheduled goods from the buyer or importer of the said goods.

1. (2) No such delivery of any imported scheduled goods shall be made without recovery of entry tax to be recovered under sub section (1)
2. (3) The power to recover tax under sub-section (1) shall be without prejudice to any other mode of recovery.
3. (4) Any person or dealer collecting any amount under sub-section (1) shall, within the prescribed time, deposit the amount so collected into Government Treasury in the manner prescribed for deposit of tax under the Act:
4. (5) The provisions of sub-Section (3), sub-Section (4), sub-Section (5) and sub- Section (6) of Section 40 of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) relating to collection, deposit and liability of the person or dealer collecting such tax, discharge of liability, recovery and imposition of penalty shall, mutatis mutandis, apply to any amount collected under the provisions of sub-Section (1). बहार गजट (असाधारण), 6 मई मईमई मई 20152015
5. (6) Every person or dealer collecting tax under the provisions of this section shall,

within such period as may be prescribed, furnish to the buyer a certificate to the effect that

tax has been collected, and specifying the sum so collected, the rate at which the tax has been collected and such other particulars as may be prescribed.

1. (7) Every person or dealer collecting tax under the provisions of this section shall prepare within the prescribed time after the end of each month, quarter and year and deliver or cause to be delivered to the prescribed authority such returns in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.
2. (8) Every person or dealer, under sub-section (1), shall maintain true and complete accounts, registers and documents, as may be prescribed, in respect of the scheduled goods handled by him and the documents of title relating thereto and shall produce the said

accounts, registers and documents before the prescribed authority as and when required by

him.

1. (9) Every person or dealer responsible for collecting tax, in accordance with the provisions of this section shall apply for and obtain registration under the Act in the manner prescribed under section 5 of the Act."

Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)- The words and figures “the Bihar Finance Act,1981(Act 5,1981)” used in sub section (4) of section 7 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale

Substitution of Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)— Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following: "8. Application of the provisions of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) and Rules made thereunder.—Subject to other provisions of this Act and the Rules framed thereunder, the authority empowered to scrutinize returns, audit, survey, assess, reassess, collect and enforce payment of tax, interest, fine and penalty payable by a dealer under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) may scrutinize returns, audit, survey, assess, reassess, collect and take action for payment of tax, interest, fine and penalty payable under this Act and for this purpose they may exercise all or any of the powers assigned to them under the said Act and Rule made thereunder for the time being in force including the provisions relating to returns, audit, survey, assessment, reassessment, escaped

assessment, recovery of tax, scrutiny of returns, interest, fine and penalty, special mode of

recovery, maintenance of accounts, inspection, search and seizure liability in representative character, tax refund, appeal, revision and reviews, statement of cases to the High Court, appeal before the High Court, compounding of offences and other miscellaneous matters, the provisions of the said Act shall mutatis mutandis apply accordingly."

बहार गजट (असाधारण), 6

मई मईमई मई

20152015

PART-3 AMENDMENT IN SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15, 2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION ACT, 1994

In section 4 of Bihar Finance Act 2014 (Bihar Act 15, 2014) '3-a ¼ii½*and '¼ii½*in place of shall be read as '3 – a ¼ii½ a' and '(ii) a' respectively. By order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to the Government. ———— अधी.क, सिचवालय मुिणालय, बहार, पटना ारा ूकािशत एवं मु3ित। बहार गजट (असाधारण) 537-571+400-ड+0ट+0पी0। Website: http://egazette.bih.nic.in