The Bihar Motor Vehicle Taxation (Amendment) Act, 2018

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1 1 4 ((( ( पटन 31))) पटन नव र 888 8 रररर 2018 2018

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laŒ 02@dj ¼la'kks/ku½&03@2016@ifj0&5786—izk#i vf/klwpuk la[;k&5168] fnukad 08 vxLr] 2018 dks fcgkj xtV eas fnukad 08-08-2018 dks izdkf'kr djrs gq, vkifŸk@lq÷kko vkeaf=r fd, x, FksA izkIr vkifŸk;kas@lq÷kkokas ij lE;d~ fopkjksijkar bls vafre #i ls izdkf'kr fd;k tk jgk gSA

1- laf{kIr uke] foLrkj vkSj izkjEHk A

1- fcgkj eksVjokgu djkjksi.k ¼la'kks/ku½ vf/kfu;e] 2018 dgh tk ldsxh A 2- bldk foLrkj laiw.kZ fcgkj jkT; eas gksxk A 3- ;g vf/klwpuk fcgkj xtV eas blds izdk'ku dh frfFk ls izo`Ÿk gksxk A

2- ¼d½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk 7¼1½&lg&ifBRk fcgkj foÙk vf/kfu;e 2013

dh /kkjk 9 ds vUrxZr fufeZr vuqlwph 1] Hkkx ‘d’ ds [k.M ‘v’ ds dkWye 4 ,oa 5 dks fuEu :i ls izfrLFkkfir fd;k tkrk gS %&

1 2 3 4 5

v fuca/ku ds le; vFkok izFke fuca/ku ds le; 1 o"kZ rd dh mez A (i) ,d yk[k rd Ex-Showroom Price ds nks ifg;k okgu ij ,deq'r dj okgu ds Ex-Showroom Price dk 8% dh nj ls A; (ii) ,d yk[k ls mij ,oa vkB yk[k rd Ex-Showroom Price ds nks ifg;k okgu ij ,deq'r dj okgu ds Ex-Showroom Price dk 9% dh nj ls A (i) ,d yk[k rd Ex-Showroom Price ds pkj ifg;k okgu ij ,deq'r dj okgu ds Ex-Showroom Price dk 8% dh nj ls A; (ii) ,d yk[k ls mij ,oa vkB yk[k rd Ex-Showroom Price ds pkj ifg;k okgu ij ,deq'r dj okgu ds Ex-Showroom Price dk 9% dh nj ls A

1. (iii) vkB yk[k ls mij ,oa ianzg yk[k rd Ex-Showroom Price ds nks ifg;k okgukas ij ,deq'r dj okgu ds ExShowroom Price dk 10% dh nj ls A; (iv) ianzg yk[k ls mij ExShowroom Price ds nks ifg;k okgukas ij ,deq'r dj okgu ds ExShowroom Price dk 12% dh nj ls A (iii) vkB yk[k ls mij ,oa ianzg yk[k rd Ex-Showroom Price ds pkj ifg;k okgukas ij ,deq'r dj okgu ds Ex-Showroom Price dk 10% dh nj ls A; (iv) ianzg yk[k ls mij Ex-Showroom Price ds pkj ifg;k okgukas ij ,deq'r dj okgu ds Ex-Showroom Price dk 12% dh nj lsA ¼[k½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 dh mi/kkjk&¼1½ ,oa /kkjk&7¼8½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&9 ds vUrxZr vuqlwph&1] Hkkx&^d*] [k.M&^v* ds dkWye&4 ,oa 5 rFkk fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&3 ,oa /kkjk&4 ds vUrxZr vuqlwph&1] Hkkx&^x*] Øe la[;k&3¼d½(ii)¼d½ eas vafdr ÞoSV jfgrß ds LFkku ij "Ex-Showroom Price" izfrLFkkfir fd;k tkrk gSA ¼x½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 3] 2011½ dh /kkjk&15 ds vUrxZr vuqlwph&1 ds Hkkx&x ds Øekad&2 ds miØekad&¼d½¼[k½¼x½¼?k½ ,oa ¼³½ dks Øe'k% fuEu#is.k izfrLFkkfir fd;k tkrk gS %&

vf/kd jkf'k dk Hkqxrku dj fn;k x;k gS rks ,deq'r dj ns; ugha gksxk A; (ii) 10 o"kkasZ ls vf/kd iqjkus ekyokgdkas ij vxys izR;sd ikap o"kkasZ ds fy;s ,d eq'r dj :0 6500@& izfr Vu vFkok mlds [kaM otu ds nj ls mn~x`fgr fd;k tk;sxk ;; ijUrq ;g fd mDr okgukas }kjk ns; ,deq'r dj dh x.kuk 10 o"kZ ;k 15 o"kZ dh vof/k] tks ykxw gks] ds ckn Hkqxrku fd;s x;s jkf'k dks ?kVkdj dh tk;sxh ;; ijUrq vkSj fd vxj okgu }kjk iwoZ eas dj ds :i eas izfrVu vFkok mlds va'k ij :0 6500@& ls vf/kd jkf'k dk Hkqxrku dj fn;k x;k gks rks ,d eq'r dj ns; ugha gksxk A

mi;qZDRk dj dh nj eas 3% dh nj ls okf"kZd of) dh tk;sxh] tks izR;sd o"kZ ,d vizSy ls izHkkoh gksxk] ijUrq ;g okf"kZd of) o"kZ 2019 ls izHkkoh gksxhA

¼?k½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&11 ds vUrxZr vuqlwph&1 Hkkx&x ds Øe la[;k&3 ¼x½ dks fuEu #i ls izfrLFkkfir fd;k tkrk gS %&

^^3 ¼x½ frifg;k okgu% ¼d½ pkj O;fDr;kas rd dh cSBku {kerk ¼pkyd dks NksM+dj½

u;s fucaf/kr frifg;k okgukas ij 15 o"kksZa ds fy, #0 10]000 ¼nl gtkj½ ,deq'r dj ns; gksxkA vFkok

¼i½ lHkh rhu ifg;k okgukas ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gkas] jkT; eas izFke fuca/ku dh frfFk ls 10 ¼nl½ o"kkasZ ds fy, ,d eq'r dj #0 6]700 ¼Ng gtkj lkr lkS½ ns; gksxkA ¼ii½ 10 o"kkasZ ls vf/kd iqjkus frifg;k okgukas ij vxys izR;sd ik¡p o"kksZa ds fy, ,deq'r #0 6]000 ¼Ng gtkj½ dj ns; gksxkA

¼[k½ 7 O;fDr;kas rd dh cSBku {kerk ¼pkyd dks NksM+dj½ u;s fucaf/kr frifg;k okgukas ij 15 o"kksZa ds fy, #0 15]000 ¼iUnzg gtkj½ ,deq'r dj ns; gksxkA

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¼i½ lHkh rhu ifg;k okgukas ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gkas] jkT; eas izFke fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d eq'r dj #0 11]000 ¼X;kjg gtkj½ ns; gksxkA ¼ii½ 10 o"kkasZ ls vf/kd iqjkus frifg;k okgukas ij vxys izR;sd ik¡p o"kksZa ds fy, ,deq'r #0 9]000 ¼ukS gtkj½ dj ns; gksxkA

¼³½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk&1 ds vUrxZr vuqlwph& 1 Hkkx ¼x½ Øe la[;k&4&lg&ifBr fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&5 dh vuqlwph dks fuEu #i ls izfrLFkkfir fd;k tkrk gS %&

mi;qZDRk dj dh nj eas 2% dh nj ls okf"kZd of) dh tk;sxh tks izR;sd o"kZ ,d vizSy ls izHkkoh gksxh] ijUrq ;g okf"kZd of) o"kZ 2019 ls izHkkoh gksxhA

fcgkj foÙk vf/kfu;e 2014 dh /kkjk&5 dh mi;qDr vuqlwph ds vfrfjDr 'ks"k ;Fkkor~ jgsxh A

¼p½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&10&lg&ifBr fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4 ,oa fcgkj foŸk vf/kfu;e] 2015 ¼fcgkj vf/kfu;e 9] 2015½ dh /kkjk&14 ds vUrxZr vuqlwph&1] Hkkx&^x* ds Øe la[;k&3 ¼d½ (ii) ¼d½ ds vUrZxr 12 cSBku {kerk rd ds eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ¼frifg;k okgu dks NksM+dj½ ds dj nj dks fuEu #i ls izfrLFkkfir fd;k tkrk gS %&

1. (i) ,d yk[k rd Ex-Showroom Price ds O;kolkf;d mi;ksx eas yk;s tkus okys ;k j[ks x;s u;s eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq'r dj okgu ds Ex-Showroom Price dk 8% dh nj ls 15 o"kksZa ds fy;sA
2. (ii) ,d yk[k ls mij ,oa vkB rd Ex-Showroom Price ds O;kolkf;d mi;ksx eas yk;s tkus okys ;k j[ks x;s u;s eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq'r dj okgu ds Ex-Showroom Price dk 9% dh nj ls 15 o"kksZa ds fy;sA
3. (iii) vkB yk[k ls mij ,oa 15 yk[k rd Ex-Showroom Price ds O;kolkf;d mi;ksx eas yk;s tkus okys ;k j[ks x;s u;s eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq'r dj okgu ds Ex-Showroom Price dk 10% dh nj ls 15 o"kkasZ ds fy;sA
4. (iv) 15 yk[k ls mij Ex-Showroom Price ds O;kolkf;d mi;ksx eas yk;s tkus okys ;k j[ks x;s u;s eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq'r dj okgu ds Ex-Showroom Price dk 12% dh nj ls 15 o"kkasZ ds fy;sA
5. (v) fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ ds fu;e 10 ds mi/kkjk ^[k* ,oa ^x* ;Fkkor jgsxs A ijUrq 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 ns; gksxkA ¼Li"Vhdj.k%&Ex-Showroom Price dk vFkZ gS] okgu dk ewY; CGST, SGST, IGST ,oa Compensation Cess lfgrA½ fcgkj&jkT;iky ds vkns'k ls] lat; dqekj vxzoky] ljdkj ds lfpoA 7 flrEcj 2018 laŒ 02@dj ¼la'kks/ku½&03@2016@ifj0&5786 vf/klwpuk dk vaxzsth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM 3 ds v/khu vaxzsth Hkk"kk eas bldk izkf/kÑr ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] lat; dqekj vxzoky] ljdkj ds lfpoA The 7 September 2018 No. 02/Tax(Amendment)-03/2016, Trans. 5786—Draft notification no.-5168 dated 08.08.2018 was published in Bihar Gazette on 08.08.2018 and objections/suggestions were invited thereon. After due considerations on received objections/ suggestions it is hereby published finally.

1. (i) These Act may be called the Bihar Motor Vehicle Taxation (Amendment) Act, 2018.
2. (ii) It shall extend to the whole of The State of Bihar.
3. (iii) It shall come into force on the date of its final publication in the Bihar Gazette. 2. (a) Column- 4 and 5 of section-A of part -A of schedule-1, made under section-9 of Bihar Finance Act., 2013 read with rule-7(1) of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituated as following :-

1 2 3 4 5

A Up to one year of age at the time of Registration or first Registration. (i) One time tax @ 8% of the Exshowroom price shall be levied at the time of registration for up to one lac Ex-showroom price of the two wheeler Motor Vehicle.; (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for above one lac and up to eight lac Ex-showroom price of the two wheeler Motor Vehicle .; (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for above eight lac and up to fifteen lac Ex-showroom price of the two wheeler motor vehicle.; (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for above fifteen lac Exshowroom price of the two wheeler Motor Vehicle. (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for up to one lac Ex-showroom price of the four wheeler Motor Vehicle.; (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for above one lac and up to eight lac Exshowroom price of the four wheeler Motor Vehicle.; (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for above eight lac and up to fifteen lac Exshowroom price of the four wheeler Motor Vehicle.; (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for above fifteen lac Ex-showroom price of the four wheeler Motor Vehicle.

1. (b) "Excluding VAT" written in serial no-3 (a) (ii) (A) in part-c of schedule-1in section- 3 and section- 4 of Bihar Finance Act.- 2014 (Bihar Act 15, 2014) and in column-4 and column-5 of section-A , Part-A of schedule-1of section-9 of Bihar Finance Act (Bihar Act 3, 2013) read with section-7(8) and sub-section 1 of sub section 9 of Bihar Motor Vehicle Taxation Act, 1994 is hereby substituted by "Ex-showroom price".
2. (c) Sub Serial No. (a), (b), (c), (d) and (e) of serial no.-2 of part c of schedule 1 of section 15 of Bihar Finance Act, 2011 (Bihar Act 3,2011) read with sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-

Sl No. Types of Vehicle Tax

1. (a) Upto 1000 kgs registered laden wight capacity (i) One time tax of Rs. 8,000/- at the time of registration in the State for a period of ten years from the date of first registration shall be levied for goods vehicles upto 1000 kg weight capacity.; Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years;; Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs 8000/- as taxes.; (ii) For goods vehicles more than ten years old a one-time tax of Rs 8000/- for a period of every five years thereafter, shall be levied:; Provided that one- time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable.; Provided further that no one-time tax shall be payable if the vehicle has already paid more than 8000/- as taxes.
2. (b) Exceeding 1000kgs but not exceeding 3000 kgs of registered laden weight capacity (i) One time tax of Rs. 6500/- per ton or part thereof at the time of registration for a period of ten years form the date of first registration shall be levied on goods vechicles registered upto 1001 to 3000 kg weight capacity.; Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years;; Provided further that no one time tax shall be payable if the vehicle has already paid more thatn Rs.6500/- per ton or part thereof as taxes.; (ii) For vehicles more than ten years old a one-time tax of Rs 6500/- per ton or part thereof for a period of every five years thereafter, shall be levied;; Provided that one-time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable;; Provided further that no one-time tax shall be payable if the vehicle has already paid more than Rs 6500/- per ton or part thereof as taxes.
3. (c) Exceeding 3,000 kgs but not exceeing 16,000 kgs of registered laden weight capacity. Rs 750/- per ton per year or any part thereof
4. (d) Exceeding 16,000 kgs but not exceeding 24,000 kgs of registered laden weight capacity. Rs 700/- per ton per year or any part thereof
5. (e) Exceeding 24,000 kgs of registered laden weight capacity. Rs 600/- per ton per year or any part thereof Annual increment of 3% shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019.
6. (d) Serial No. 3c of part c of shchedule 1 of section 11 of Bihar Finance Act-2013 (Bihar Act 3, 2013) read with sub section 1 of sub section 5 of Bihar Motor Vehicle Taxation Act, 1994 is hereby subtituted as following :- ''3(c) Three wheeler-
7. (a) Three wheeler with seating capacity not more than 4 persons (excluding driver) -A one time tax of Rs. 10,000/- shall be levied for 15 years for new registered vehicle. or Three wheelers-
   • (i) A one time tax of Rs. 6700/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State:
   • (ii) A one time tax of Rs. 6000/- for a period of every five years on three wheelers which are more than ten years old.
8. (b) Three wheelers with seating capacity up ot 7 persons (excluding the driver)A one time tax of Rs. 15000/- shall be levied for 15 years from new registered vehicles. or
   • (i) A one time tax of Rs. 11,000/- on all three wheelers up to one year of age at the time of registration of 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.
9. (e) schedule 1 of section 5 of Bihar Finance Act - 2014 (Bihar Act 15, 2014) read with serial no. 4 of part c of schedule 1 of sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-

1. Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (Ordinary Bus) Annual Rate of Tax (Semi Deluxe Bus) Annual Rate of Tax (Deluxe Bus) Annual Rate of Tax (Volvo, Mercedies & Equivalent Bus)

1. (a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 550 per seat. Rs. 675 per seat Rs. 785 per seat -
2. (b) Seating capacity not less than 27 persons and not more than 32 persons. Rs. 600 per seat. Rs.750 per seat Rs. 860 per seat -
3. (c) Seating capacity 33 persons or more. Rs. 700 per seat. Rs.870 per seat Rs. 1025 per seat -
4. (d) Volvo, Mercedez and equivalent buses - - - Rs. 1300 per seat Annual increment shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019. Rest of the above schedule of section-5 Bihar Finance Act, 2014 shall be as it is.
5. (f) The rate of taxation of Motor cycle/Taxi/Motor Cab/Maxi Cab (excluding Three Wheelers) having seating capacity up to 12 under serial no. 3(a)(ii)(a) of part c, schedule 1 under section 14 of Bihar Finance Act, 2015 (Bihar Act 9, 2015) and section 4 of Bihar Finance Act, 2014 (Bihar Act 15, 2014) read with section 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) read with sub section (1) of section 5 of Bihar Motor Vehicle Act, 1994 is substituted as following:-
   • (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for up to one lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above one lac and up to eight lac Exshowroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above eight lac and up to a fifteen lac Exshowroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above fifteen lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
   • (v) Sub -section b and c of rule 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) shall be as it is. Provided that one time tax as applicable shall be levied on the basis of age from vehicles already registerd as per schedule -I part -A of Bihar Motor Vehicle Taxation Act, 1994 (as amended). ¼Explanation %& Ex-Showroom Price means the cost of Vehicle Including CGST, SGST, IGST and Compensation Cess½. By order of the Governor of Bihar, SANJAY KUMAR AGARWAL, Secretary to the Government.

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