PART C

[See sub-section (3) of Section 7] 3. Motor cabs and omnibuses – (a) Seating not more than 4 persons (excluding the driver) – (i) Three wheelers— (a) A one-time tax of Rs. 5,000.00 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: Provided one time tax payable by three wheelers already registered shall be calculated after deducting the tax amount already paid : Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 5000.00 as taxes. (b) A one time tax of Rs. 5,000.00 for a period of five years on three wheelers which are more than ten years old : Provided one time tax payable by such three wheelers shall be calculated after deducting the tax amount already paid after the ten year period. (c) Three wheelers with seating upto 7 persons (excluding the driver)— (a) A one-time tax of Rs. 7,500.00 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 : Provided one time tax payable by three wheelers already registered shall be calculated after deducting the tax amount already paid : Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 7,500.00 as taxes. (b) A one time tax of Rs. 7,500.00 for a period of five years on three wheelers which are more than ten years old : Provided one time tax payable by such three wheelers shall be calculated after deducting the tax amount already paid after the ten year period. 5. Tractors deleted. 9. Amendment of Schedule II of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994).—The following parts of Schedule II shall be deleted from Bihar Motor Vehicle Act,1994- Serial No. 1. -Rebate ---- - deleted 2(a). -------------- - deleted. 3. -Rebate ---- - deleted P ART- III AMENDMENT IN BIHAR ENTERTAINMENT TAX ACT, 1948 10. Amendment in Section-2 of the Bihar Entertainment Tax Act, 1948 – (a) After Sub- clause (iv) of Sub-Section (g) of Section-2 of the Bihar Entertainment Tax Act, 1948 an explanation shall be inserted in the following way, namely – “E XPLANATION. – ‘Payment for admission’ shall not include maintenance fee specified by the Urban Development Department.” (b) After Sub-Section (q) of Section-2 of the Act a new Sub-Section (r) shall be added in the following way, namely –  %अ  ण&]अी-$   “(r) ‘Gross collection capacity’ shall mean the amount collected in respect of the total seating capacity and includes payment for admission, tax realized at rates notified from time to time under sub-section (1) of section (3), any fee or surcharge realized in respect of any right of entry to an entertainment or any service or facility extended, or in respect of any goods in connection therewith, in respect of any entry to an entertainment but does not include any maintenance fee specified by the Urban Development Department.” 11. Repeal of Section 3A of the Act.—- Section 3A of the Bihar Entertainment Tax Act, 1948 shall be repealed and the word, figure and letter “section 3A”, wherever appearing in the said Act, shall be repealed. 12. Substitution of Section 3AAA of the Act. - Section 3AAA of the Bihar Entertainments Tax Act, 1948 (Bihar Act XXXV of 1948) shall be substituted by the following :– “3AAA. Notwithstanding any thing contained in the Act, there shall be levied, and paid by every entertainment provider to the State Government, a tax, in such manner as may be prescribed, not exceeding twenty-five per centum of the gross collection, but not below fifteen per centum of the gross collection, in respect of the entertainment provided by him, as may be specified by the State Government in a notification published in the Official Gazette. E XPLANATION—For the purposes of this Section, the expression “gross collection” shall mean the aggregate of the amount of payments received by the entertainment provider from the subscriber receiving signals through the Set Top Box.” By Order of the Governor of Bihar, RAJENDRA KUMAR MISHRA Secretary to the Government. ———— अी.क)
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1व/*203  %अ  ण&$'(5714 5  पी Website: http://egazette.bih.nic.in