The Bihar Goods and Services Tax (Amendment) Act, 2021

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बह र गजट

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बह र सरक र र क शत

1 वण 1 43 श (स पटन 3) पटन , स मव र, [ग त 2 21

fof/k foHkkx ——vf/klwpuk 9 vxLr 2021

laŒ ,yŒthŒ&01&19@2021&4278@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 06 vxLr 2021 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA

fcgkj&jkT;iky ds vkns’k ls] ihŒlhŒpkS/kjh]ihŒlhŒpkS/kjh]]] ljdkj ds lfpoA

2 बह र गजट [स ध रण 9 अग त 2021

[fcgkj vf/kfu;e 16] 2021⁄; fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021

=

fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e&12] 2017½ dk la'kks/ku djus ds fy, vf/kfu;eA

Hkkjr x.kjkT; ds cgÙkjoas o"kZ eas fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i eas ;g vf/kfu;fer gks %&

1- laf{kIr uke vkSj izkjaHkA&

¼1½ ;g vf/kfu;e fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 dgk tk ldsxkA ¼2½ bl vf/kfu;e eas tSlk vU;Fkk micaf/kr gS mlds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks izo`Ùk gkasxs] tks jkT; ljdkj jkti= eas] vf/klwpuk }kjk fu;r djsA

ijarq bl vf/kfu;e ds fofHkUu mica/kkas ds fy, fofHkUu rkjh[kas fu;r dh tk ldasxh vkSj ,sls mica/k eas bl vf/kfu;e ds izkjaHk ds izfr fdlh funsZ'k dk vFkkZUo;u ml mica/k ds izo`Ùk gksus ds izfrfunsZ'k ds :i eas fd;k tk,xkA

2- /kkjk 7 dk la'kks/ku]A& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls bleas blds

i'pkr~ ^^ewy vf/kfu;e** dgk x;k gS½ dh /kkjk 7 dh mi/kkjk ¼1½ eas] [kaM ¼d½ ds i'pkr] 1 tqykbZ] 2017 ls fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk vkSj fd;k x;k le>k tk,xk] vFkkZr~ %

^^¼dd½ fdlh O;fDr] tks fdlh O;f"V ls fHkUu gS] }kjk mlds lnL;kas ;k ?kVdkas ;k foi;sZu ls udn] vkLFkfxr lank; ;k vU; ewY;oku izfrQy ds fy, fØ;kdyki ;k laO;ogkj%**A

Li"Vhdj.k& bl [kaM ds iz;kstukas ds fy, ] ;g Li"V fd;k tkrk gS fd rRle; izor fdlh vU; fof/k ;k fdlh U;k;ky;] vfHkdj.k ;k izkf/kdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k eas vafrfoZ"V fdlh ckr ds gksrs gq, Hkh] O;fDr vkSj mlds lnL;kas ;k ?kVdks dks nks iFkd~ O;fDr le>k tk,xk vkSj fØ;kdykikas dk iznk; ;k laO;ogkj] ijLij ,d O;fDr dks nwljs O;fDr }kjk fd, x, le>s tk,axsA

3- /kkjk 16 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼2½ ds [kaM ¼d½ ds

i'pkr] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&

^^¼dd½ [kaM ¼d½ eas fufnZ"V chtd ;k ukes uksV ds C;kSjs iwfrZdkj }kjk cfgZxkeh iwfrZ ds fooj.k eas izLrqr fd, x, gaS vkSj ,sls C;kSjs] /kkjk 37 ds v/khu fofufnZ"V jhfr eas ,sls chtd ;k ukes uksV ds izkfIrdrkZ dks lalwfpr fd, x, gSaA^^

4- /kkjk 35 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼5½ dk yksi fd;k

tk,xkA

5- /kkjk 44 ds LFkku ij] ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 44 ds LFkku

ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~%&

^^44- okf"kZd fooj.kh& fdlh buiqV lsok forjd ls fHkUu izR;sd jftLVªhd`r O;fDr] /kkjk 51 ;k /kkjk 52 ds v/khu dj dk lank; djus okyk dksbZ O;fDr] uSfefrd djk/ks; O;fDr vkSj vfuoklh djk/ks; O;fDr] bysDVªkWfud :Ik ls izR;sd foÙkh; o"kZ ds fy, ,sls le; ds Hkhrj vkSj ,sls iz:Ik vkSj jhfr eas] ftls fofgr fd;k tk,] laijhf{kr okf"kZd foÙkh; fooj.k ds lkFk ,d okf"kZd fooj.kh izLrqr djsxk ftleas foÙkh; o"kZ ds fy, izLrqr dh xbZ fooj.kh eas ?kksf"kr iwfrZ;kas ds ewY; ds lkFk lqesfyr djrs gq,] ,d Loizekf.kr lqesyu fooj.k lfEefyr fd;k tk ldsxk%

Ikjarq vk;qDr] ifj"kn~ dh flQfj'kkas ij] vf/klwpuk }kjk] jftLVªhd`r O;fDr;kas ds fdlh oxZ dks bl /kkjk ds v/khu okf"kZd fooj.kh Qkby djus ls NqV iznku dj ldsxk %

ijarq ;g vkSj fd bl /kkjk eas dh dksbZ ckr] dsUnzh; ljdkj ;k fdlh jkT; ljdkj ds fdlh foHkkx ;k fdlh LFkkuh; izkf/kdkjh dks] ftudh ys[kkcfg;ka Hkkjr ds fu;a=d egkys[kkijh{kd }kjk laijh{kk ds v/khu gS ;k rRle; izo`r fdlh fof/k ds v/khu LFkkuh; izkf/kdkjh ds ys[kkvkas dh laijh{kk ds fy, fu;qDr fdlh laijh{kd }kjk dh tkus okyh laijh{kk ds v/;/khu gaS] ykxw ugha gksxhA^^

6- /kkjk 50 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds ijarqd ds LFkku ij]

1 tqykbZ] 2017 ls fuEufyf[kr ijarqd j[kk tk,xk vkSj j[kk x;k le>k tk,xk] vFkkZr~ %&

^^ijarq /kkjk 39 ds mica/kkas ds vuqlkj] fdlh dj vof/k ds nkSjku dh xbZ iwfrZ;kas ds laca/k eas vkSj 'kks/; rkjh[k ds i'pkr~ mDr vof/k ds fy, izLrqr fooj.kh eas ?kksf"kr lans; dj ij C;kt] flok; ogka ds tgka ,slh fooj.kh mDr vof/k ds laca/k eas

/kkjk 73 ;k /kkjk 74 ds v/khu dksbZ dk;Zokfg;ka vkjaHk gksus ds i'pkr~ izLrqr dh tkrh gS] dj ds ml Hkkx ds fy, lans; gksxk] ftls bysDVªkWfud udn ystj ls fodyu djds lanr fd;k tkrk gSA^^

7- /kkjk 74 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 74 ds Li"Vhdj.k ¼1½ ds [kaM ¼ii½ eas]

^^rks /kkjk 122] /kkjk 125] /kkjk 129 vkSj /kkjk 130 ds^^ 'kCnkas vkSj vadkas ds LFkku ij] ^^rks /kkjk 122 vkSj /kkjk 125 ds^^ 'kCn vkSj vad j[ks tk,axsA

8- /kkjk 75 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 75 eas] mi/kkjk ¼12½ eas fuEufyf[kr

Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

^^Li"Vhdj.k&bl mi/kkjk ds iz;kstukas ds fy,] ^^Lofu/kkZfjr dj^^ in eas /kkjk 37 ds v/khu izLrqr fd, x, ,slh cfgxkZeh iwfrZ;kas ds C;kSjkas ds laca/k eas lans; dj] lfEefyr gksxk fdUrq /kkjk 39 ds v/khu izLrqr fooj.kh eas lfEefyr ugha fd;k x;k gSA^^

9- /kkjk 83 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 83 dh mi/kkjk ¼1½ ds LFkku ij]

fuEuf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&

^^¼1½ tgka v/;k; 12] v/;k; 14 ;k v/;k; 15 ds v/khu fdlh dk;Zokgh ds vkjaHk gksus ds i'pkr~] vk;qDr dh ;g jk; gS fd ljdkjh jktLo ds fgr dh laj{kk djus ds iz;kstu ds fy, ,slk djuk vko';d gaS] rks og fyf[kr eas vkns'k }kjk] ,slh jhfr eas] tks fofgr dh tk,] /kkjk 122 dh mi/kkjk ¼1d½ eas fufnZ"V djk/ks; O;fDr ;k fdlh O;fDr dh laifr] ftlds varxZr cSad [kkrk Hkh gS] dks vuafre :Ik ls dqdZ dj ldsxkA^^

10- /kkjk 107 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ eas] fuEufyf[kr

ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&

^^ijarq /kkjk 129 dh mi/kkjk ¼3½ ds v/khu] fdlh vkns'k ds fo:) dksbZ vihy rc rd Qkby ugha dh tk,xh] tc rd 'kkfLr ds iPphl izfr'kr ds cjkcj jkf'k dk vihykFkhZ }kjk lank; u dj fn;k x;k gksA^^A

11- /kkjk 129 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 129 eas]&&

¼i½ mi/kkjk ¼1½ eas] [kaM ¼d½ vkSj [kaM ¼[k½ ds LFkku ij] fuEufyf[kr [kaM j[kas tk,asxs] vFkkZr~ %& ^^¼d½ ,sls eky ij lans; dj ds nks lkS izfr'kr ds cjkcj 'kkfLr ds lank; ij

vkSj NwV izkIr eky dh n'kk eas] eky ds ewY; ds nks izfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj :i,] tks Hkh de gks] ds lank; ij fueZqDr fd;k tk,xk] tgka eky dk Lokeh ,slh 'kkfLr ds lank; ds fy, vkxs vkrk gS%

¼[k½ eky ds ewY; ds ipkl izfr'kr ds cjkcj 'kkfLr ;k ,sls eky ij lans; dj dk nks lkS izfr'kr ds lank; ij] tks Hkh vf/kd gks vkSj NwV izkIr eky dh n'kk eas] ,sls eky ds ewY; ds ikap izfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj :i,] tks Hkh de gks] ds lank; ij fueZqDr fd;k tk,xk] tgka eky dk Lokeh ,slh 'kkfLr ds lank; ds fy, vkxs ugha vkrk gS%^^%

¼ii½ mi/kkjk ¼2½ dk yksi fd;k tk,xk % ¼iii½ mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr%& ^^¼3½ eky ;k okgukas dks fu:) ;k mudk vfHkxzg.k djus okyk leqfpr vf/kdkjh]

;FkkfLFkfr] fujks/k ;k vfHkxzg.k fd, tkus ds lkr fnu ds Hkhrj lans; 'kkfLr dks fofufnZ"V djrs gq, uksfVl tkjh djsxk vkSj rRi'pkr~ mi/kkjk ¼1½ ds [kaM ¼d½ ;k [kaM ¼[k½ ds v/khu 'kkfLr ds lank; ds fy, ,slh uksfVl dh rkehy dh rkjh[k ls lkr fnu dh vof/k ds Hkhrj vkns'k ikfjr djsxkA^^%

¼iv½ mi/kkjk ¼4½ eas] ^^dj] C;kt ;k 'kkfLr^^ 'kCnkas ds LFkku ij] ^^'kkfLr^^ 'kCn j[kk tk,xk% ¼v½ mi/kkjk ¼6½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %& ^^¼6½ tgka fdlh eky dk ifjogu djus okyk O;fDr ;k ,sls eky dk Lokeh

mi/kkjk ¼3½ ds v/khu ikfjr vkns'k dh izfr izkIr gksus dh rkjh[k ls iUnzg fnu ds Hkhrj] mi/kkjk ¼1½ eas ;Fkkmicaf/kr 'kkfLr dh jde dk lank; djus eas vlQy jgrk gS] rks bl izdkj fu:) ;k vfHkx`ghr eky ;k okgu]

mi/kkjk ¼3½ ds v/khu 'kkfLr dh olwyh ds fy, ,slh jhfr vkSj ,sls le; ds Hkhrj] ftls fofgr fd;k tk,] foØ; fd, tkus ;k vU;Fkk fuiVk, tkus dk nk;h gksxk %

Ikjarq ifjogudrkZ }kjk mi/kkjk ¼3½ ds v/khu 'kkfLr ds lank; ij ;k ,d yk[k :i,] bueas ls tks Hkh de gks] dk lank; fd, tkus ij okgu dks fueZDr fd;k tk,xk %

ijarq ;g vkSj fd tgka fu:) ;k vfHkxghr fd;k x;k eky u"V gksus okyk ;k ifjladVe; izdfr dk gS ;k le; ds lkFk mlds ewY; eas àkl dh laHkkouk gS] ogka iUnzg fnu dh mDr vof/k leqfpr vf/kdkjh }kjk] ,sls le; ds fy, tks og Bhd le>s] de dh tk ldsxh A^^A

12- /kkjk 130 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 130 eas]&& ¼d½ mi/kkjk ¼1½ eas] ^^bl vf/kfu;e eas fdlh ckr ds gksrs gq, Hkh ;fn dksbZ^^ 'kCnkas ds

LFkku ij] ^^tgka^^ 'kCn j[kk tk,xk%

¼[k½ mi/kkjk ¼2½ ds nwljs ijarqd eas] ^^/kkjk 129 dh mi/kkjk ¼1½ ds v/khu mn~xzg.kh; 'kkfLr dh jde^^ 'kCnkas] vadkas vkSj dks"Bdkas ds LFkku ij] ^^,sls eky ij lans; dj ds ,d lkS izfr'kr ds cjkcj “kkfLr^^ “kCn j[ks tk,axs %

¼x½ mi/kkjk ¼3½ dk yksi fd;k tk,xkA

13- /kkjk 151 ds LFkku ij] ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 151 ds LFkku

ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~ %&

^^151- Lwkpuk ekaxus dh “kfDr & vk;qDr ;k mlds }kjk izkf/kdr dksbZ O;fDr] vkns'k }kjk] fdlh O;fDr dks ,sls le; ds Hkhrj] ,sls iz:i vkSj ,slh jhfr eas] ftls mleas fofufnZ"V fd;k tk,] bl vf/kfu;e ds laca/k eas O;ogr fdlh ekeys ds laca/k eas] dksbZ lwpuk izLrqr djus dk funs'k ns ldsxkA^^A

14- /kkjk 152 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 152 eas]&& ¼d½ mi/kkjk ¼1½ eas]&&

¼i½ ^^dksbZ O;f"Vd fooj.kh ;k mlds Hkkx dh^^ 'kCnkas dk yksi fd;k tk,xk% ¼ii½ ^ ^,slh lwpuk^^ “kCnkas ds i'pkr~ ^^lacaf/kr O;fDr dks lquokbZ dk volj fn, fcuk^^ 'kCn var%LFkkfir fd, tk,axs %

¼[k½ mi/kkjk ¼2½ dk yksi fd;k tk,xkA

15- vuqlwph 2 dk la'kks/kuA& ewy vf/kfu;e dh vuqlwph 2 eas] iSjk 7 dk 1 tqykbZ] 2017 ls

yksi fd;k tk,xk vkSj mDr rkjh[k ls mldk yksi gqvk le>k tk,xkA

16- okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 183] fnukad 25 uoEcj] 2020 dks

Hkwry{kh #i ls çHkkoh fd;k tkukA& okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 183] fnukad 25 uoEcj] 2020] ftls fcgkj xtV vlk/kkj.k vad la[;k& 909] fnukad 25 uoEcj] 2020 }kjk izdkf'kr fd;k x;k Fkk] dks 1 vDVwcj] 2020 ls vkjaHk gksus okyh vkSj 24 uoEcj] 2020 dks lekIr gksus okyh ¼nksukas fnu lfEefyr½ vof/k ds nkSjku Hkwry{kh #i ls çHkkoh le>k tk,xkA

ihŒlhŒpkS/kjh] ljdkj ds lfpoA 9 9 vxLrvxLr 20212021

laŒ ,yŒthŒ&01&19@2021&4279@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 06 vxLr 2021 dks vuqer fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 ¼fcgkj vf/kfu;e&16] 2021½ dk fuEufyf[kr vaxszth 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 vaxzth Hkk"kk es izkf/kd`r ikB le>k tk;sxk A

fcgkj&jkT;iky ds vkns’k ls] ihŒlhŒpkS/kjh] ljdkj ds lfpoA

[Bihar Act 16, 2021]

THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

AN ACT

to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017). BE It enacted by the Legislature of the State of Bihar in the Seventy-second Year of the

Republic of India as follows :-

1. (1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act , 2021.
2. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

In the Bihar Goods and Services Tax Act, 2017

(hereinafter referred to as the principal Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:––

“(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.

Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;”.

In section 16 of the principal Act, in sub-section (2),

after clause (a), the following clause shall be inserted, namely:––

“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;”.

In section 35 of the principal Act, sub-section (5)

shall be omitted.

For section 44 of the principal Act,

the following section shall be substituted, namely:—

“44. Annual Return- Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:

Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:

Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.

In section 50 of the principal Act, in sub-section (1),

for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:––

“Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.”.

In section 74 of the principal Act, in Explanation 1,

in clause (ii), for the words and figures “sections 122, 125,129 and 130”, the words and figures “sections 122 and 125” shall be substituted.

In section 75 of the principal Act, in sub-section

(12), the following Explanation shall be inserted, namely:––

‘Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.’.

In section 83 of the principal Act, for sub-section (1),

the following sub-section shall be substituted, namely:––

“(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.”.

In section 107 of the principal Act, in sub-section

(6), the following proviso shall be inserted, namely:––

“Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.”.

In section 129 of the principal Act,––

1. (i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:–– “(a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;

1. (b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;”;
   • (ii) sub-section (2) shall be omitted;
   • (iii) for sub-section (3), the following sub-section shall be substituted, namely:–– “(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).”;
   • (iv) in sub-section (4), for the words “No tax, interest or penalty”, the words “No penalty” shall be substituted;
   • (v) for sub-section (6), the following sub-section shall be substituted, namely:– “(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3): Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.”.

In section 130 of the principal Act, ––

1. (a) in sub-section (1), for the words “Notwithstanding anything contained in this Act, if ”, the word “Where” shall be substituted;
2. (b) in sub-section (2), in the second proviso, for the words, brackets and figures “amount of penalty leviable under sub-section (1) of section 129”, the words “penalty equal to hundred per cent. of the tax payable on such goods” shall be substituted;
3. (c) sub-section (3) shall be omitted.

For section 151 of the principal

Act, the following section shall be substituted, namely:—

“151. Power to call information- The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.”.

In section 152 of the principal Act, ––

1. (a) in sub-section (1),––
   • (i) the words “of any individual return or part thereof” shall be omitted;
   • (ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted;
2. (b) sub-section (2) shall be omitted.

In Schedule II of the principal Act, paragraph 7

shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

S.O. 183, dated the 25th November, 2020.— Commercial Taxes Department notification number S.O. 183, dated the 25th November, 2020, published in the Bihar Gazette, Extraordinary, vide number 909, dated the 25th November, 2020 shall deemed to have been effective retrospectively during the period commencing from the 1st day of October, 2020 and ending with the 24th day of November, 2020 (both days inclusive).

P.C.CHOUDHARY, Secretary to the Government.

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