The Bihar Taxation Laws (Relaxation of Period of Limitation Provisions) Act, 2020

िनबंधन la[;k पी0टी0-40

असाधारण अंक

िबहार

सरकार ारा

कािशत

19 Jko.k 1942 (श0) पटना, lkseokj, 10 vxLr 2020

(सं0 पटना 482)

fof/k foHkkx ——vf/klwpuk 10 vxLr 2020 @2020@4379@yst%A&—

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fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr dks vuqefr ns pqds gSa] blds }kjk

jkT;iky fnukad 7 vxLr 2020 lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A

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[fcgkj vf/kfu;e 06] 2020] fcgkj djk/kku fof/k ¼le;&lhek izko/kkukas dk f”kfFkyhdj.k½ vf/kfu;e] 2020

dqN vf/kfu;eksa esa le;&lhek dh vof/k ls lacaf/kr izko/kuksa dk f”kfFkyhdj.k djus ds fy, vf/kfu;eA

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

1- laf{kIr uke] foLrkj vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼le;&lhek izko/kkukas dk

f”kfFkyhdj.k½ vf/kfu;e] 2020 dgk tk ldsxkA

¼2½ bldk izlkj lEiw.kZ fcgkj jkT; eas gksxkA ¼3½ ;g fnukad 20 ekpZ] 2020 ds izHkko ls ykxw ekuk tk;sxkA

2- ifjHkk"kk & ¼1½ bl vf/kfu;e esa tc rd fd lanHkZ ls vU;Fkk visf{kr u gks& ¼d½ ^^fofufnZ"V vf/kfu;e** ls vfHkizsr gS& fcgkj foÙk vf/kfu;e 1981, ¼fcgkj vf/kfu;e] 5/1981½ [tks

fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e] 27/2005½] fcgkj LFkkuh; {ks= eas miHkksx] O;ogkj vFkok fcØh gsrq ekykas ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e] 16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ fcgkj vf/kfu;e] 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½

¼2½ ;gk¡ iz;qDr fd, x, oSls “kCn vkSj vfHkO;fä;k¡ tks ;gka ifjHkkf"kr ugha gSa] ysfdu os fofufnZ"V vf/kfu;e eas ifjHkkf"kr gaS] muds vFkZ ml vf/kfu;e eas Øe'k% fufnZ"V vFkZ ds vuqdwy gkasxsA

3- fofufnZ"V vf/kfu;e ds dqN izko/kkukas dk f'kfFkyhdj.k& tgka dgha Hkh fofufnZ"V vf/kfu;e ds vUrxZr ,slh dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s fdlh le; lhek dks fufnZ"V ;k fu/kkZfjr ;k vf/klwfpr fd;k x;k gks] tks 20 ekpZ] 2020 ls 29 twu] 2020 ds nkSjku iM+rk gks &

¼d½ fofufnZ"V vf/kfu;e ds izko/kkukas ds vUrxZr fdlh izkf/kdkjh ;k U;k;kf/kdj.k] pkgs ftl uke ls tkuk tk,] ds }kjk fdlh dk;Zokgh dks iwjk djus ;k fdlh vkns”k dks ikfjr djus ;k fdlh uksfVl] lwpuk] vf/klwpuk] Lohd`fr ;k vuqeksnu dk fuxZeu ;k bl rjg dh dksbZ dkjZokbZ pkgs ftl uke ls tkuk tk,( ;k

¼[k½ fofufnZ"V vf/kfu;e ds izko/kkukas ds v/khu dksbZ vihy] tckc ;k vkosnu QkbZy djuk ;k dksbZ fjiksVZ] nLrkost] LVsVesUV ;k vU; ,sls vfHkys[k] pkgs ftl uke ls tkuk tk,] dks izLrqr djuk]

vkSj tgk¡ ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr ,slh le; lhek ds Hkhrj ugha fd;k x;k gS] rc ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr djus fy;s le;&lhek] fofufnZ"V vf/kfu;e eas dqN Hkh fofgr gksus ds ckotwn] fnukad 31 fnlEcj] 2020 ;k 31 fnlEcj] 2020 ds ckn ,slh vU; frfFk fdUrq 31 fnlEcj] 2021 ls vf/kd ugha] tks jkT; ljdkj }kjk vf/klwpuk ds ek/;e ls bl lanHkZ eas fufnZ"V fd;k tk;] rd foLrkfjr gksxh(

ijUrq jkT; ljdkj fofHkUu dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s vyx& vyx rkjh[kksa dks fufnZ"V dj ldrh gS(

ijUrq ;g vkSj fd ,slh dkjZokbZ eas fuEufyf[kr “kkfey ugha gkasxs&

¼i½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr jftLVªhdj.k

gsrq vkosnu dh QkbZfyax vkSj fuiVku ;k jftLVªhdj.k izek.k&i= dk la'kks/ku ;k jn~nhdj.k ds fy, vkosnu dh QkbZfyax vkSj fuiVku( ;k

¼ii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr fdlh VSDl

buokW;l] buokW;l] fjVsy buokW;l] fcy] MsfcV uksV ;k ØsfMV uksV] pkgs ftl uke ls tkuk tk, dk fuxZeu( ;k

¼iii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr nkf[ky ;k

izLrqr fd;s tkus ds fy, vko';d fdlh fjVZu dks nkf[ky ;k izLrqr djuk( ;k

¼iv½ fdlh dj] C;kt] tqekZuk] QkbZu ;k fdlh vU; jkf”k dk Hkqxrku tks fcgkj ewY; of)Zr dj

vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr ns; gksA

4- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj djk/kku fof/k ¼le;&lhek izko/kkukas dk f”kfFkyhdj.k½ v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&10] 2020½ blds }kjk fujflr fd;k tkrk gSA

¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk “kfDr;kas ds iz;ksx eas fd;k x;k ;k dh xbZ le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh xbZ FkhA

fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA 10 vxLr 2020

laŒ ,y0th0&01&14@2020@4380@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj djk/kku fof/k ¼le;&lhek izko/kkukas dk f”kfFkyhdj.k½

िबहार गजट (असाधारण), 10 vxLr 2020 3

vf/kfu;e] 2020 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;sxk A

fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA [Bihar Act 06, 2020] THE BIHAR TAXATION LAWS (RELAXATION OF PERIOD OF LIMITATION PROVISIONS) ACT, 2020 AN ACT to provide relaxation in the provisions relating to period of limitation in certain Acts.

BE It enacted by the Legislature of the State of Bihar in the Seventy first year of the Republic of India as follows :-

(1) This Act may be called the Bihar Taxation Laws (Relaxation of period of limitation Provisions) Act, 2020. (2) It shall extend to the whole of the State of Bihar. (3) It shall be deemed to have come into force on the 20th day of March, 2020.

(1) In this Act, unless the context otherwise requires,- (a) “specified Act” means- the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)], 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 No.16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948),the Bihar Tax on Advertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948)[as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)]and the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)]. (2) The words and expressions used herein and not defined, but defined in the specified Act, shall have the meaning respectively assigned to them in that Act.

(i) Bihar Taxation Laws (Relaxation of period of limitation Provisions) Ordinance, 2020 (Bihar Ordinance No.-10, 2020) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.