The Bihar Motor Vehicles Taxation (Amendment) Act, 2016
The Bihar Motor Vehicles Taxation (Amendment) Act, 2016
0. Preamble
0 0-40
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fof/k foHkkx ——vf/klwpuk,a 16 vxLr 2016
@2016@158&yst—fcgkj fo/kku eaMy vf/kfu;e] ftlij egkefge jkT;iky fnukad 11 vxLr] 2016 loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA
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}kjk ;Fkkikfjr dk fuEufyf[kr dks vuqefr ns pqds gS] blds }kjk
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fcgkj eksVj okgu djk/kku ¼la’kks/ku½ vf/kfu;e] 2016 ¼fcgkj vf/kfu;e 11] 2016½ fcgkj eksVj okgu djk/kku vf/kfu;e] 1994 ¼fcgkj vf/kfu;e 8] 1994½ dk la'kks/ku ds fy, vf/kfu;eA
Hkkjr x.kjkT; dks lM+lBoas o"kZ eas fcgkj jkT; fo/kku }kjk fuEufyf[kr #i eas ;g vf/kfu;e gks %&
1- laf{kIr uke] foLrkj vkSj izkjaHkA ¼1½ ;g vf/kfu;e fcgkj eksVj okgu djk/kku ¼la'kks/ku½ vf/kfu;e]
1994 dgk tk ldsxkA
¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; eas gksxkA ¼3½ ;g rqjr izo`Ùk gksxkA
2- fcgkj vf/kfu;e 8]1994 dh /kkjk&2 esa la’kks/kuA ¼1½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh
mi/kkjk ¼x½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ¼x x½ tksM+h tk,xh]%&
**¼x x½ pkyu vuqKfIr^^ dk ogha vFkZ gksxk tks eksVj okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ eas blds fy, leuqnsf'kr gS;”
¼2½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi&/kkjk ¼?k½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ,Wa ¼?k ?k d½ tksM+h tk;saxh] %&
**¼?k ?k½ ^^ftyk lfefr^^ ls vfHkizsr gS eksVj okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ dh /kkjk&215 dh mi/kkjk ¼3½ ds v/khu jkT; ljdkj }kjk xfBr ftyk lM+d lqj{kk lfefr; ¼?k ?k d½ ^fuf/k^ ls vfHkizsr gS bl vf/kfu;e dh /kkjk&6 [k ds v/khu xfBr lM+d lqj{kk fuf/k;”
¼3½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi&/kkjk ¼V½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ¼V V½ tksM+h tk,xh] %& ¼V V½ ^^lM+d lqj{kk midj^^ ls vfHkiszr gS bl vf/kfu;e dh /kkjk&6 d ds v/khu mn~x`ghr midj; ¼4½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi&/kkjk ¼<½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ,Wa ¼< <½ vkSj ¼< < d½ tksM+h tk;saxh %&
¼< <½ ^^jkT; ifj"kn~^^ ls vfHkiszr gS eksVj okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ dh /kkjk&215 dh mi&/kkjk ¼2½ ds v/khu jkT; ljdkj }kjk xfBr jkT; lM+d lqj{kk ifj"kn~; ¼< < d½ ^^jkT; ljdkj ls vfHkizsr gS fcgkj jkT; dh ljdkj A **
3- fcgkj vf/kfu;e 8] 1994 esa ubZ /kkjkvksa 6d] 6[k] 6x] ,oa 6?k dk var%LFkkiuA& fcgkj vf/kfu;e 8] 1994 dh /kkjk&6 ds i'pkr~ fuEufyf[kr ubZ /kkjk,asWa tksM+h tk,axh %& ^^6d] lM+d lqj{kk midj dk mnxzg.k vkSj laxzg.k A & ¼1½ lM+d lqj{kk midj dk mn~xzg.k vkSj
laxzg.k fuEufyf[kr nj ls fd;k tk;sxk%& ¼d½ vuqKfIr/kkjh ls bl vf/kfu;e dh vuqlwph IV esa fofufnZ"V njkas ; ¼[k½ bl vf/kfu;e dh /kkjk&7 dh mi&/kkjk ¼1½ ds izko/kkukas ds vuqlkj ,d eq'r dj Hkqxrku djus
okys izR;sd okgukas ls ^^okgu ewY;^^ dk ,d izfr'kr; ¼x½ bl vf/kfu;e dh /kkjk&7 dh mi&/kkjk ¼1½ ds izko/kkukas ds vuqlkj ls brj dj Hkqxrku djus okys izR;sd okgu ds ^^okf"kZd dj^^ dk ,d izfr'kr%
ijUrq mDr midj vuqKfIr dh fof/kekU;rk ds nkSjku ,d ckj ls vf/kd mnx`ghr ugha fd;k tk,xk A Li"Vhdj.k%& bl mi&/kkjk ds iz;kstuksa ds fy, &
¼i½ ^^vuqKfIr/kkjh** ls vfHkizsr gS og O;fDr ftlds uke ls eksVj okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ ds v/;k; II ds v/khu l{ke izkf/kdkjh }kjk pkyu vuqKfIr fuxZr fd;k x;k gS A ¼ii½ ^ ^okgu ds ewY;^^ ls vfHkiszr gS; fcgkj dj of/kZr djkjksi.k vf/kfu;e] 2005 ¼vf/kfu;e 2005 dh /kkjk&27½ ds v/khu okgu ij mn~x`ghr dj dh jde ds fcuk okgu dk ewY; (
¼2½ mi&/kkjk ¼1½ ds v/khu mn~xzg.kh; gjsd midj ;FkkfLFkfr jftLVªhd`r Lokeh vFkok ,sls fdlh O;fDr] ftlds ikl eksVj okgu dk dCtk gks vFkok fu;a=.k gks] }kjk lans; gksxk A ¼3½ mi&/kkjk ¼1½ ds v/khu mn~xghr midj /kkjk&3 ds v/khu fu;qDr dj fu/kkZjd inkf/kdkjh }kjk ,slh jhfr ls vkSj ,sls le; ij laxghr fd;k tk,xk tks fofgr fd;k tk, A ¼4½ tgk¡ mi&/kkjk ¼1½ ds v/khu mn~x`ghr midj dk lank; djus dk nk;h dksbZ O;fDr mi&/kkjk ¼3½ ds v/khu fofgr le; ds Hkhrj ,sls midj dk lank; djus esa vlQy jgrk gS rks ,slk O;fDr pwd ds fy, midj ds vfrfjDr tqekZus ds :Ik eas gjsd ekg eas ns; midj ds 2-5% ds cjkcj dh jkf'k vFkok mlds fdlh Hkkx dk lank; djsxk A ¼5½ jkT; ljdkj }kjk bl vf/kfu;e ds v/khu mn~xghr vkSj laxghr midj ds vkxekas eas ls laxzg.k vkSj olwyh ds [kpksZa dks ljdkj }kjk fofuf'pr jhfr ls ?kVkus ds i'pkr~ mls /kkjk&6[k ds v/khu LFkkfir fuf/k eas fofu;ksftr fd;k tk,xk A
6[k fuf/k dh LFkkiuk vkSj mi;ksx&¼1½ jkT; ljdkj] jkti= eas vf/klwpuk }kjk] ,d fuf/k LFkkfir dj ldsxh tks ^^fcgkj lM+d lqj{kk fuf/k** dgyk,xh A
¼2½ fuf/k eas fuEufyf[kr eas tek fd;k tk,xk%& ¼d½ /kkjk&6d dh mi&/kkjk ¼5½ ds v/khu fofu;ksftr jkf'k( ¼[k½ jkT; ljdkj }kjk fn, x, vuqnku] .k vFkok vfxze( ¼x½ Hkkjr ljdkj }kjk fn, x, vuqnku] .k vFkok vfxze( ¼?k½ futh vFkok lkoZtfud laLFkkvkas vFkok laxBukas ls izkIr va'knkuA ¼3½ jkT; ljdkj gjsd o"kZ fuf/k eas eksVj okgu vf/kfu;e] 1988 ¼dsUnzh; vf/kfu;e 59]1988½ dh /kkjk&200
ds v/khu iwoZ o"kZ eas mn~x`fgr iz'keu djusokyh Qhl ds nl izfr'kr ds cjkcj dh jkf'k va'knku djsxhA
¼4½ fuf/k dk mi;ksx fuEufyf[kr lHkh vFkok fdlh iz;kstu ds fy, fd;k tk,xk%& ¼d½ lM+d lqj{kk dk;Zdze( ¼[k½ lM+d lqj{kk ds laca/k eas tkx:drk dk;Zdze( ¼x½ lM+d lqj{kk ds lEc) midj.kkas dh [kjhn( ¼?k½ lM+d lqj{kk ls lacf/kr ifj;kstukvkas ij vuqeksfnr v/;;u vkSj 'kks/k ds fuf/kdj.k(
¼M-½ lM+d lqj{kk ls lacaf/kr izf'k{k.k dk;Zdzekas ds fuf/kdj.k( ¼p½ vfHk?kkr ns[kHkky dk;Zdzekas ,oa lacaf/kr fØ;kdykikas( ¼N½ lM+d lqj{kk ls tqM+s fo"k;kas ij ,sls vU; O;; ftls jkT; ljdkj mfpr le>s( ¼t½ dksbZ vU; iz;kstu ftls fofgr fd;k tk,A
6x fuf/k dk fufgr gksuk vkSj iz’kkluA& ¼1½ fuf/k] jkT; ifj"kn~ eas fufgr gksxh vkSj jkT; ifj"kn~ }kjk lapkfyr dh tk;sxhA
¼2½ jkT; ifj"kn~ vius eas fufgr fuf/k dk lapkyu ,slh jhfr ls djsxh tks fofgr dh tk,A ¼3½ lHkh jkf'k;kaW tks fuf/k ds fgLls gaS mlh cSad eas tek dh tk;asxh tgkaW bl vf/kfu;e ds v/khu mn~x`ghr
vU; djkas dh izkfIr tek dh tkrh gaS vFkok ,sls vU; caSd eas tek dh tk;asxh tks jkT; ljdkj vf/klwpuk }kjk fofufnZ"V djs vkSj [kkrk ,slh jhfr ls lapkfyr dh tk,xh tks jkT; ifj"kn~ fofuf'p; djsA
6?k vuqlwph esa la’kks/ku djus dh 'kfDrA& jkT; ljdkj] jkti= eas vf/klwpuk }kjk bl vf/kfu;e dh fdlh vuqlwph eas ifjo/kZu] la'kks/ku] ifjorZu vFkok :ikarj.k dj ldsxhA
4- fcgkj vf/kfu;e 8] 1994 esa u;h vuqlwph dk var%LFkkiuA&fcgkj vf/kfu;e 8] 1994 dh vuqlwph III ds i'pkr~ fuEufyf[kr u;h vuqlwph IV tksM+h tk,xh%&
vuqlwfp IV
——16 vxLr 2016
laŒ ,y0th0&01&12@2016@159&yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 11 vxLr 2016 dks vuqer fcgkj eksVj okgu djk/kku ¼la'kks/ku½ vf/kfu;e] 2016 dk fuEufyf[kr vaxzth 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] eukst dqekj] ljdkj ds la;qDr lfpoA
THE BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016 [Bihar Act 11,2016] AN ACT TO AMEND THE BIHAR MOTOR VEHICLES TAXATION ACT, 1994 (Bihar Act 8, 1994)
Be it enacted by the Legislature of the State of Bihar in the sixty seventh year of the Republic of India in the following manner:-
1. Short title, extent and commencement
(1) This Act may be called the Bihar Motor Vehicles Taxation (Amendment) Act, 1994. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once.
2. Amendment in section-2 of the Bihar Act 8, 1994
(1) After sub-section (c) of section-2 of Bihar Act 8, 1994 the following new sub-section (cc) shall be added, :- "(cc) "driving license" shall have the meaning as assigned to it in the Motor Vehicles Act, 1988 (Act 59 of 1988);" (2) After sub-section (d) of section-2 of Bihar Act 8, 1994 the following new sub-sections (dd) and (dda) shall be added, :— "(dd) "district committee" means the District Road Safety Committee constituted by the State Government under sub-section (3) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988); (dda) 'fund' means the Road Safety Fund constituted under section 6B' of this Act." (3) After sub-section (k) of section-2 of Bihar Act 8, 1994 the following new sub-section (kk) shall be added, :— "(kk) "road safety cess" means the cess levied under section-6A of this Act." (4) After sub-section (n) of section-2 of Bihar Act 8, 1994 the following new sub-sections (nn) and (nna) shall be added, :— '(nn) "state council" means the State Road Safety Council constituted by the State Government under sub-section (2) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988); (nna) "State Government" means the Government of the State of Bihar"
3. Insertion of the new sections 6A, 6B, 6C and 6D in Bihar Act 8, 1994
After section-6 of Bihar Act 8,1994, the following new sections shall be added,:— "6A. Levy and collection of road safety cess— (1) There shall be levied and collected a road safety cess at the following rates:- (a) every licensee at the rates specified in Schedule IV of this Act; (b) every vehicle liable to pay one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the value of such vehicle; and (c) every vehicle liable to pay tax under this Act, other than a vehicle liable to one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the annual tax payable under this Act on such vehicle: Provided that the said cess shall not be levied more than once during the validity of a license. Explanation—For the purposes of this sub-section— (i) the expression "licensee" means a person to whom a driving license has been issued by the competent authority under Chapter II of the Motor Vehicles Act, 1988 (Act 59 of 1988). (ii) the expression "value of such vehicle" means value of the vehicle without the amount of tax levied on such vehicle under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) The cess levied under sub-section (1) shall be collected by the Tax Assessing Officer appointed under section-3 in such manner and at such time as may be prescribed. (4) Where any person liable to pay the cess levied under sub-section (1) fails to pay such cess within the time prescribed under sub-section (3), such person shall, in addition to the cess, pay a sum equal to 2.5% of the cess payable for every month or part thereof for the default. (5) Out of the proceeds of the cess levied and collected under this Act by the State Government, the expenses of collection and recovery shall be deducted in the manner as may be decided by the Government and thereafter it shall be utilized into the fund established under section 6B. 6B. Establishment and use of fund—(1) The State Government may, by notification in the Official Gazette, establish a fund which shall be called the "Bihar Road Safety Fund". (2) The fund shall be credited with the following:— (a) the amount utilized under sub-section (5) of section 6A; (b) grants, loans or advances given by the State Government; (c) grants, loans or advances given by the Government of India; (d) contribution received from private or public institutions or organizations. (3) The State Government shall contribute to the fund every year an amount equal to ten percent of the compounding fee collected under section 200 of the Motor Vehicles Act, 1988 (Central Act 59, 1988) in the preceding year. (4) The fund shall be used for all or any of the following purposes:— (a) road safety programmes; (b) awareness programmes in relation to road safety; (c) purchase of equipment related to road safety; (d) funding of approved studies and research on projects related to road safety; (e) funding of training programmes related to road safety; (f) accident care programmes and related activities; (g) such other expenses on issues related to road safety as the State Government may deem fit; (h) any other purpose as may be prescribed. 6C. Vesting and administration of the fund—(1) The fund shall vest in the State Council and shall be operated by the State Council. (2) The State Council shall operate the fund vested in it in such manner as may be prescribed. (3) All amounts which are part of the fund shall be deposited in the bank where receipts of other taxes levied under this Act are deposited or shall be deposited in such other bank as the State Government may notify in the Official Gazette and the account shall be operated in such manner as the State Council may decide. 6D. Power to amend the Schedule—The State Government, by notification in the Official Gazette, may make addition, amendment, alteration or modification in any Schedule of this Act."
4. Insertion of a new Schedule in Bihar Act 8, 1994
After Schedule III of, Bihar Act 8, 1994 the following new Schedule IV shall be inserted, namely— “Schedule IV Sl No Class of licensee Amount of Cess in rupees 1 Learners’ License 50 2 License for Two wheeler, whether with or without gear 100 3 License for Light Motor Vehicle License-Non-transport 150 4 License for Light Motor Vehicle License-Transport 200 5 License for Medium and Heavy Motor vehicles 500
6B. Establishment and utilization of the Fund
(1) The State Government may, by notification in the official Gazette, establish a Fund to be called the ''Bihar Road Safety Fund''. (2) These shall be credited to the Fund,:-(a) the amount appropriated under sub-section (5) of section-6A; (b) grants, loans or advances made by the State Government; (c) grants, loans or advances made by the Government of India; (d) contributions from public or private institutions or organizations. (3) The State Government shall contribute to the Fund every year, an amount equal to ten percent of the compounding fee collected in the previous year under section-200 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). (4) The Fund shall be utilized for all or any of the following purposes,:- (a) road safety programmes; (b) awareness programme in respect of road safety; (c) purchases of instrument connected with road safety; (d) funding of approved studies on projects and research regarding road safety; (e) funding of training programmes regarding road safety; (f) trauma-care programmes and related activities; (g) such other expenditure on matters connected with road safety as the State Government may deem fit; (h) any other purpose as may be prescribed.
6C. Vesting and administration of the Fund
(1) The Fund shall vest in and be administered by the State Council. (2) The State Council shall administer the Fund vested in it in such manner, as may be prescribed. (3) All amounts forming part of the Fund shall be deposited in the same bank as the receipt of other taxes levied under this Act or in such other bank as the State Government may, by notification, specify and the account shall be operated in such manner as the State Council may decide.
6D. Power to amend Schedule
The State Government may, by notification in the Official Gazette, add to, amend, alter or modify any of the Schedules to this Act.
PDF: pending for this language.