The Bihar Taxation Law Amendment Act, 2017

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18 1939 ( 0) , , 888 8 2017

fof/kfof/k foHkkxfoHkkx

&&&&&&&&&& vf/klwpuk,avf/klwpuk,a 8 8 ebZebZ 20172017

llaa00la0la0 ,y0th0&0,y0th0&01&15 ftlij egkefge jkT;iky fnukad fy;s izdkf'kr fd;k tkrk gSA

@2017@96yst% A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk 03 ebZ] 2017

fuEufyf[kr vf/kfu;e] dks vuqefr ns pqds gS] blds }kjk loZ&lk/kkj.k dh lwpuk ds

fcgkj&

jkT;iky ds vkns'k ls] izlkn 'kekZ]]]]

lqjsUæ

ljdkj ds lfpoA

[fcgkj vf/kfu;e 13] 2017] fcgkjfcgkj djk/kkudjk/kku fof/kfof/k ¼la'¼llaa''la'kks/ku½kks/ku½kks/ku½ vf/kfu;evf/kfu;e]vf/kfu;e]] 201720172017 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ 05½ dkdk la'llaa''la'kks/kukks/kukks/ku djus djus dsds fy,fy, fo/ks;dAfo/ks;dAAA

Hkkjr x.kjkT; ds vM+lBoas o"kZ eas fcgkj jkT; fo/kku&eaMy n~okjk fuEufyf[kr :i eas ;g vf/kfu;fer gks%&

111-1--- laf{kIrlaf{kIrlaf{kIr uke]uke]uke] izkjaHkizkjaHkizkjaHk vkSjvkSjvkSj foLrkjfoLrkjfoLrkj AAA &&& ¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2017 dgk tk ldsxkA

¼2½ bldk foLrkj laiw.kZ fcgkj jkT; eas gksxkA ¼3½ ;g ml rkjh[k dks izo`Rr gksxk] tks fcgkj ljdkj] jkti= eas] vf/klwpuk }kjk] fu;r djs % Ikjarq bl vf/kfu;e ds fHkUu&fHkUu mica/kkas ds fy, fHkUu&fHkUu rkjh[kas fu;r dh tk ldasxh vkSj ,sls

fdlh mica/k eas bl vf/kfu;e ds izkjaHk ds izfr fdlh funsZ'k dk ;g vFkZ yxk;k tk;sxk fd og ml mica/k ds izo`Ùk gksus ds izfrfunsZ'k gSA

222-2--- ifjHkk"kkifjHkk"kkifjHkk"kk AAA &&& ^^fu;r rkjh[k** ls og rkjh[k vfHkiszr gS ftldks bl la'kks/ku vf/kfu;e] 2017 ds mica/k izo`Ùk gkasxsA

333-3--- fcgkjfcgkjfcgkj ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vf/vf/kfu;e]kfu;e] 200520052005 dhdhdh /kkjk/kkjk/kkjk ¼2B½¼2B½¼2B½ dkdkdk la'kks/kuAla'la'kks/kuAkks/kuA &&&& ¼1½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼bl vf/kfu;e eas blds i'pkr~] ^^ewY; of)Zr dj vf/kfu;e** ds :i eas fufnZ"V½ dh /kkjk 2 dk [k.M ¼B½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%&

^¼B½ ^^eky** ls vfHkizsr gS(* lafo/kku dh lkroha vuqlwph ds lwph II ds izfof"V 54 eas lfEefyr eky( ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 2 ds [k.M ¼.k½ ds mi&[k.M ¼i½ rFkk ¼ii½ foyksfir fd,

tk,asxsA

444-4--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vf/vf/kfu;e]kfu;e] 200520052005 dhsdhsdhs /kkjk/kkjk/kkjk 3d3d3d easeaseas la'kks/kuAla'la'kks/kuAkks/kuA &&&& ewY; of)Zr dj vf/kfu;e dh /kkjk 3d dh mi/kkjk ¼1½ eas 'kCn ^^mlds }kjk lans; dj ds vykos ds ckn 'kCn ^^vuqlwph IV eas fofuZfn"V foyksfir fd, tk,asxsA

555-5--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 3dd3dd dkdk foyksiuAfoyksiuAsiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 3dd foyksfir dh tk;sxhA

666-6--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 44 dkdk foyksiuAfoyksiuA &&& & ewY; of)Zr dj vf/kfu;e] 2005dh

/kkjk 4 foyksfir dh tk;sxhA 777-7--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 55 dkdk foyksiuAfoyksiuAuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 5 foyksfir dh tk;sxhA 888-8--- eeeewY;wY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 77 dkdk foyksiuAfoyksiuAA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 7 foyksfir dh tk;sxhA

999-9--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vfvf/kfu;e]/kfu;e] 200520052005 dhdhdh /kkjk/kkjk/kkjk 888 easeaseas la'kks/kuAla'la'kks/kuAkks/kuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 8 eas 'kCn rFkk vad ^^/kkjk 6 ds ckn 'kCn lewg] vad ,oa dks"Bd ^^/kkjk 7 ;k /kkjk 13 dh mi&/kkjk ¼2½ dks 'kCn lewg] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼1½** }kjk izfrLFkkfir fd, tk,asxsA

110010-10--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vf/kfu;e]vf/kfu;e] 200520052005 dhdhdh /kkjk/kkjk/kkjk 131313 easeaseas la'kks/kuAla'la'kks/kuAkks/kuA &&&& ¼1½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼1½ foyksfir dh tk;sxh rFkk /kkjk 13 dh orZeku mi&/kkjk,¡ ¼2½ rFkk ¼3½ dks Øe'k% ¼1½ ,oa ¼2½ ds :i eas iqu% la[;kafdr fd;k tk;sxkA

¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼d½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%&

^^¼d½ ekykas dh fcØh ij dj dk mn~xzg.k jkT; eas fcØh dh Ja`[kyk eas ,sls fcUnq ;k fcUnqvkas ij fd;k tk;sxk tSlk jkT; ljdkj vf/klwpuk }kjk fofufnZ"V djsA**

¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼[k½ eas 'kCn ^^fdlh

vf/klwpuk }kjk jkT; ljdkj ds ckn 'kCn ^^vuqlwph IV eas fofufnZ"V foyksfir fd;s tk,asxsA

¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼x½ eas 'kCn ^^izdkf’kr

vf/klwpuk }kjk jkT; ljdkj ds ckn 'kCn ^^vuqlwph IV eas fofufnZ"V foyksfir fd;s tk;asxsA 111111-11--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vfvf/kfu;e]/kfu;e] 200520052005 dhdhdh /kkjk/kkjk/kkjk 141414 easeaseas la'kks/kuAla'la'kks/kuAkks/kuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 14 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^14- ekykas dh fcØ; dher ij] ipkl ls vuf/kd] fdUrq chl izfr'kr ls vU;qU; dh ,slh nj ls] tks

jkT; ljdkj] ,slh 'krkasZ vkSj fuca/kukas ds v/khu jgrs gq;s] vf/klwpuk }kjk fofufnZ"V djs] dj lank; gksxkA

112212- 12--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 1515 dkdk foyksiuAfoyksiuAuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 15 foyksfir dh tk;sxhA 113313-13--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 15d15d dkdk foyksiuAfoyksiuAiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 15d foyksfir dh tk;sxhA 114414-14--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 15[k15[k dkdk foyksiuAfoyksiuAsiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 15[k foyksfir dh tk;sxhA 115515-15--- ewY;ewY;ewY; of)Zroof)Zrf)Zr djdjdj vf/kfu;e]vf/kfu;e]vf/kfu;e] 200520052005 dhsdhsdhs /kkjk/kkjk/kkjk 161616 dkdkdk foyksiuAfoyksiuAfoyksiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 16 foyksfir dh tk;sxhA 116616-16--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vfvf/kfu;e]/kfu;e] 200520052005 dhdhdh /kkjk/kkjk/kkjk 242424 easeaseas la'kks/kuAla'la'kks/kuAkks/kuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 24 dh mi&/kkjk ¼1d½ fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%&

^^¼1d½izR;sd O;fDr] tks dksbZ jftfLVªd`r O;kSgkjh gS] izR;sd frekgh ds fy, fofufnZ"V :i ls fofgr foØ;] Ø;] izkfIr;kas vkSj eky ds isz"k.k rFkk fdlh vU; laO;ogkj ls lEcfU/kr vius lHkh laO;ogkj ds laca/k eas ,d lgh ,oa lEiw.kZ fooj.kh fofgr izkf/kdkjh dks ,sls izk:i vkSj ,slh jhfr eas] vk;qDr }kjk vf/klwpuk ds }kjk fofgr frfFk dks ;k mlls iwoZ nkf[ky djsxk%

fdUrq ;g Hkh fd] fHkUu izdkj ds jftfLVªd`r O;kSgkjh gsrq fHkUu frfFk fufnZ"V dh tk ldasxhA

¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼4½ ,oa ¼4d½ foyksfir dh tk;sxhA ¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼5½ fuEufyf[kr }kjk izfrLFkkfir dh

tk;sxh] ;Fkk%&

^^¼5½ ;fn dksbZ fooj.kh nkf[ky djus ds fy, fofgr fu;r rkjh[k vodk'k dk fnu gS rks vxyh rkjh[k dks ftldks dk;kZy; [kqyrk gS] fu;r rkjh[k le>h tk;sxhA**

¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼6½ eas 'kCn] vad ,oa dks"Bd^^mi&/kkjk

¼1d½ ;k mi&/kkjk ¼2½ ;k mi&/kkjk ¼3½ ;k mi&/kkjk ¼4½ 'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ;k mi&/kkjk ¼3½ }kjk izfrLFkkfir fd, tk,asxsA

¼5½ ewY; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼6½ ds izFke ijarqd ds 'kCn lewg ^^mi&/kkjk

¼3½ ds i'pkr~ 'kCn] vad ,oa dks"Bd ^^;k mi&/kkjk ¼4½ ;k mi&/kkjk ¼4d½ dks foyksfir fd;k tk;sxkA

¼6½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼7½ eas 'kCn lewg^^nkf[ky** ds i'pkr~

'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ds v/khu frekgh fooj.kh vFkok mi&/kkjk ¼4½ ds v/khu frekgh C;kSjs dks 'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ds v/khu fooj.kh }kjk izfrLFkkfir fd, tk,asxsA

¼7½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼8½ ds 'kCn] vad ,oa dks"Bd ^^vFkok

mi&/kkjk ¼3½ ds i'pkr~ 'kCn] vad ,oa dks"Bd vFkok mi&/kkjk ¼4d½ vFkok mi&/kkjk ¼4½ v/khu frekgh C;kSjs dks foyksfir fd;k tk;sxkA

¼8½ ewY; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼9½ ds [k.M ¼d½ eas 'kCn lewg ^^/kkjk 15 dh mi&/kkjk ¼1½ rFkk mi&/kkjk ¼4½ ds v/khu dj pqdkus ds vuqKkr izR;sd C;kSgkjh dks NksM+dj**dks foyksfir fd, tk,asxsA

¼9½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼9½ dk [k.M ¼[k½ foyksfir fd;k

tk;sxkA

¼10½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼10½ fuEufyf[kr }kjk izfrLFkkfir dh

tk;sxh] ;Fkk%&

^^¼10½ ;fn dksbZ O;kSgkjh] mi&/kkjk ¼1d½ ds v/khu nh tkus okyh visf{kr fooj.kh mi&/kkjk ¼9½ ds mica/kkas ds vuqlkj dj dh jde dk lank; djus ds fy, vlQy jgrk gS rks ,slk O;kSgkjh%&

¼d½ mlds }kjk ;FkkfLFkfr fooj.kh ;k =Sekfld laf{kIr fooj.k ;k iqujhf{kr fooj.kh ds vuqlkj mi&/kkjk ¼9½ ds v/khu lank; ij dj( ;k

¼[k½ ml vof/k ds fy, lank; ij dj] ftlds fy, og mi&/kkjk ¼1½ ds v/khu fooj.kh nsus eas vlQy jgk gS]

ml rkjh[k ls ftldks bl izdkj lank; dj mlds lank; dh rkjh[k dks fu;r gks x;k Fkk] fu;r jde ds Ms<+ izfr'kr izfrekl dh nj ls C;kt dk lank; djus dk nk;h gksxkA Li"Vhdj.k&blLi"Vhdj.k& mi&/kkjk ds iz;kstu ds fy,]&

¼i½ tgk¡ dj ds lank; eas O;frØe dh vof/k ,d ekl ls de dh vof/k gS ogk¡ ,slh vof/k ds laca/k eas

,sls dj ij lans; C;kt lekuqikfrd :i ls laxf.kr fd;k tk,xk(

¼ii½ ^^ekl ls rhl fnu vfHkiszr gaSA 117717-17--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 24d24d dkdk foyksiuAfoyksiuAiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 24d foyksfir dh tk;sxhA

118818-18--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 3030 dkdk foyksiuAfoyksiuAuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 30 foyksfir dh tk;sxhA

119919- 19--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vf/kfu;e]vf/kfu;e] 200520052005 dhsdhsdhs /kkjk/kkjk/kkjk 353535 easeaseas la'llaa''la'kks/kuAkks/kuAkks/kuA &&&& ¼1½ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼[k½ rFkk ¼x½ foyksfir fd;s tk;asxsA

¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼p½ eas 'kCn ^^ds tks vuqlwph

4 eas ;FkkfofufnZ"V gS]** dks foyksfir fd;k tk;sxkA

¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼p½ eas 'kCn ^^}kjk visf{kr

lk{; ds ckn 'kCn] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼2½] 'kCn] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼1½]** }kjk izfrLFkkfir fd, tk,asxsA

¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1d½ dks foyksfir fd;k tk;sxkA 220020-20--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 3636 dkdk foyksiuAfoyksiuAuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 36 foyksfir dh tk;sxhA 221121-21--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vf/kfu;e]vf/kfu;e] 200520052005 dhsdhsdhs /kkjk/kkjk/kkjk 525252 easeaseas la'llaa''la'kks/kuAkks/kuAkks/kuA &&&& ¼1½ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 52 dh mi&/kkjk ¼1½ eas dks"Bd] 'kCn rFkk vad ^^¼/kkjk 15 dh mi&/kkjk ¼1½] ;k mi&/kkjk ¼1d½ ;k mi/kkjk

¼4½ ds v/khu dj ds lank; ds fy, vuqKkr O;kSgkjh ls fHkUu½** dks foyksfir fd;k tk;sxkA ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 52 dh mi&/kkjk ¼4½ dks foyksfir fd;k tk;sxkA 222222-22--- ewY;ewY;ewY; of)Zrof)Zrof)Zr djdjdj vf/kfu;e]vf/vf/kfu;e]kfu;e] 200520052005 dhsdhsdhs /kkjk/kkjk/kkjk 535353 easeaseas la'kks/kuAla'la'kks/kuAkks/kuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 53 dh mi&/kkjk ¼1½ dk [k.M ¼d½ foyksfir fd;k tk;sxkA 223323-23--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs /kkjk/kkjk 69d69d dkdk foyksiuAfoyksiuAiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 dh

/kkjk 69d foyksfir dh tk;sxhA

224424-24--- ewY;ewY; of)Zrof)Zr djdj vf/kfu;e]vf/kfu;e] 20052005 dhsdhs vuqlwphvuqlwph I] vuqlwph II] vuqlwph III] vuqlwph IIId rFkk vuqlwph IV dkdkdk foyksiuAfoyksiuAfoyksiuA &&&& ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwph I] vuqlwph II] vuqlwph III] vuqlwph IIId rFkk vuqlwph IV] foyksfir dh tk;asxhA

225525-25--- O;kofrAO;kofrAO;ko`frA &&&& ¼1½ ewY; of)Zr dj vf/kfu;e dk la'kks/ku ¼;FkkfLFkfr ftls blds i'pkr~ ^^,slk la'kks/ku**

;k ^^la'kksf/kr vf/kfu;e** dgk x;k gS½ mi/kkjk ¼2½ eas mfYyf[kr foLrkj rd & ¼d½ ,sls la'kks/ku ds le; fdlh Hkh izo`Rr ;k fon~;eku dks iqu% izofrZr ugha djsxk( ;k ¼[k½ iwoZ izpkfyr la’kksf/kr vf/kfu;e vkSj vkns'k ;k mlds v/khu lE;d~ :i ls fd, x, ;k HkqDrh xbZ

fdlh ckr dks izHkkfor ugha djsxk( ;k

¼x½ ,sls la'kks/ku ds v/khu la'kksf/kr vf/kfu;e ;k vkns'k fdlh vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] ;k vftZr] izksnHkwr ;k mixr nkf;Ro dks ugha djsxk%

ijarq ;g fd fdlh vf/klwpuk ds n~okjk fofuos'k ij izksRlkgu ds :i eas vuqnRr dksbZ dj NwV] fo'ks"kkf/kdkj ds :i eas tkjh ugha jgsxh] ;fn fu;r fnu ij ;k mlds i'pkr~ mDr vf/klwpuk fo[kafMr gks tkrh gS(

¼?k½ fdlh dj] vf/kHkkj] 'kkfLr] C;kt tks ns; gaS ;k ns; gks ldrs gaS ;k dksbZ leigj.k ;k la'kksf/kr vf/kfu;e ds mica/kkas ds f[kykQ fd, x, fdlh vijk/k ds laca/k eas mixr ;k fn, x, naM dks izHkkfor ugha djsxk(

¼M-½ fdlh vUos"k.k] tkap] fu/kkZj.k dk;Zokgh] U;k;fu.kZ;u vkSj vU; dksbZ fof/kd dk;Zokgh ;k cdk;kas dks olwyh ;k ;FkkiwoksZDr fdlh dj] vf/kHkkj] 'kkfLr] tqekZuk] C;kt] vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] nkf;Ro] leigj.k ;k naM ds laca/k eas mipkj vkSj fdlh ,sls vUos"k.k] tkap] fu/kkZj.k dk;Zokgh] U;k;fu.kZ;u vkSj vU; fof/kd dk;Zokfg;kas ;k cdk;kas dh olwyh ;k mipkj dks lafLFkr] tkjh ;k izofrZr dj ldsxk vkSj fdlh ,sls dj] vf/kHkkj] 'kkfLr] tqekZuk] C;kt] leigj.k ;k naM mn~x`fgr ;k vf/kjksfir gks ldsxk tSls fd bl vf/kfu;e dks bl izdkj la'kksf/kr ugha fd;k x;k gS] dks izHkkfor ugha djsxk (

¼p½ dk;Zokfg;ka] ftlds varxZr ftudk laca/k fdlh vihy] iqufoZyksdu ;k funsZ'k ftUgs fu;r fnu ls iwoZ ;k ml fnu ij ;k mlds i'pkr~ mDr la'kksf/kr vf/kfu;e ds v/khu lafLFkr fd;k x;k gS vkSj ,slh dk;Zokfg;ka mDr la'kksf/kr vf/kfu;e ds v/khu tkjh jgasxh tSls fd ;g vf/kfu;e izo`Rr ugha gqvk gks vkSj mDr vf/kfu;e dks la'kksf/kr ugha fd;k x;k gS] dks izHkkfor ugha djsxkA

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[Bihar Act 13, 2017] THE BIHAR TAXATION LAW AMENDMENT ACT, 2017 AN ACT

to further amend the Bihar Value Added Tax Act, 2005

BE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:-

(1) This Act may be called the Bihar Taxation Law Amendment Act, 2017.

1. (2) It extends to the whole of the State of Bihar.
2. (3) It 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.

come into force.

Clause (l) of section 2 the Bihar Value Added Tax Act, 2005 (hereafter referred to in this Act as “the Value added Tax Act”) shall be substituted by the following, namely:-

‘(l) “goods” means the goods included in Entry 54 of List II of the seventh schedule to the Constitution;’.

1. (2) Sub-clause (ii) and sub-clause (iii) of clause (o) of section 2 of the Value added Tax Act shall be deleted.

“specified in Schedule IV” after the words “surcharge on the sale of goods” in Sub-section

1. (1) of Section 3A of the Value Added Tax Act shall be deleted.

Section 3AA of the Value Added Tax Act shall be deleted.

Added Tax Act shall be deleted.

Added Tax Act shall be deleted.

Added Tax Act shall be deleted.

The words, figures and bracket “or section 7 or sub-section (2)” after the words “under section 6” of section 8 the Value Added Tax Act shall be shall be substituted by the words figures and bracket “or sub-section (1)”.

1. (1) of section 13 of the Value Added Tax Act shall be deleted and the existing sub-sections
2. (2) and (3) shall be re-numbered as (1) and (2) respectively.
3. (2) Clause (a) of sub-section (2) of section 13 of the Value added Tax Act shall be substituted by the following namely:- “(a) The tax on sale of goods shall be levied at such point or points in a series of sales in the State as a State Government may, by notification, specify.”
4. (3) The words and comma “specified in schedule IV,” after the words “sale of goods” in clause (b) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted.
5. (4) The words and comma “in respect of any goods specified in schedule IV,” after the words “the State Government specifies” in clause (c) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted. 11. Amendment of section 14 of the Value Added Tax Act, 2005.-Section 14 of the Value Added Tax Act shall be substituted by the following, namely:- “14. Tax shall be payable on the sale price of the goods at the rate not below ten percent and not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.”

Section 14 of the Value Added Tax Act shall be substituted by the following, namely:- “14. Tax shall be payable on the sale price of the goods at the rate not below ten percent and not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.”

Value Added Tax Act shall be deleted.

Value Added Tax Act shall be deleted.

Section 15B of the Value Added Tax Act shall be deleted.

Value Added Tax Act shall be deleted.

(1) Sub- section (1A) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(1A) Every person, being a registered dealer shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specially for each quarter, on or before such date as the Commissioner may, by notification, specify: Provided that different dates may be specified in respect of different categories of registered dealers.” (2) Sub-sections (4) and (4A) of section 24 of the Value Added Tax Act shall be deleted. (3) Sub-section (5) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(5) If the due date prescribed for the filing of any return happens to be a holiday, the next date on which the office opens shall be deemed to be the due date.” (4) The words, figures and brackets “in sub-section (1A) or sub-section (2) or sub- section (3) of sub-section (4)” after the words “contained in” in sub-section (6) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “in sub- section (1A) or sub-section (3). (5) The words, figures and brackets “or sub-section (4) or sub-section (4A)” after the words “or sub-section (3)” in the first proviso to sub-section (6) of section 24 of the Value Added Tax Act shall be deleted. (6) The words, figures and brackets “quarterly return under sub-section (1A) or the quarterly statement or sub-section (4)” after the words “furnished a” in sub-section (7) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “return under sub-section (1A). (7) The words, figures and brackets “or sub-section (4A) or the quarterly statement under sub-section (4)” after the words “or sub-section (3)” in sub-section (8) of section 24 of the Value Added Tax Act shall be deleted. (8) The words, figures and brackets “other than a dealer permitted to pay tax under the sub-section (1) and sub-section (4) of section 15” after the words “Every dealer” in clause (a) sub-section (9) of section 24 of the Value Added Tax Act shall be deleted. (9) Clause (b) of sub-section (9) of section 24 of the Value Added Tax Act shall be deleted. (10) Sub-section (10) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(10) If a dealer, required to furnish the return under sub-section (1A), fails to pay the amount of tax payable according to the provisions of sub-section (9), such dealer shall be liable to pay interest – (a) in respect of tax payable under sub-section (9), by him in accordance with the return or revised return, as the case may be; or (b) in respect of the tax payable for the period for which he has failed to furnish returns under sub-section (1A), at the rate of one and a half percent per month of the amount due from the date the tax so payable had become due to the date of its payment. Explanation: For the purposes of this sub-section — (i) where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately; (ii) month shall mean thirty days.”

“(1A) Every person, being a registered dealer shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specially for each quarter, on or before such date as the Commissioner may, by notification, specify:

Provided that different dates may be specified in respect of different categories of registered dealers.”

1. (2) Sub-sections (4) and (4A) of section 24 of the Value Added Tax Act shall be deleted.
2. (3) Sub-section (5) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(5) If the due date prescribed for the filing of any return happens to be a holiday, the next date on which the office opens shall be deemed to be the due date.”
3. (4) The words, figures and brackets “in sub-section (1A) or sub-section (2) or sub- section (3) of sub-section (4)” after the words “contained in” in sub-section (6) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “in sub- section (1A) or sub-section (3).
4. (5) The words, figures and brackets “or sub-section (4) or sub-section (4A)” after the words “or sub-section (3)” in the first proviso to sub-section (6) of section 24 of the Value Added Tax Act shall be deleted.
5. (6) The words, figures and brackets “quarterly return under sub-section (1A) or the quarterly statement or sub-section (4)” after the words “furnished a” in sub-section (7) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “return under sub-section (1A).
6. (7) The words, figures and brackets “or sub-section (4A) or the quarterly statement under sub-section (4)” after the words “or sub-section (3)” in sub-section (8) of section 24 of the Value Added Tax Act shall be deleted.
7. (8) The words, figures and brackets “other than a dealer permitted to pay tax under the sub-section (1) and sub-section (4) of section 15” after the words “Every dealer” in clause (a) sub-section (9) of section 24 of the Value Added Tax Act shall be deleted.
8. (9) Clause (b) of sub-section (9) of section 24 of the Value Added Tax Act shall be deleted.
9. (10) Sub-section (10) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(10) If a dealer, required to furnish the return under sub-section (1A), fails to pay the amount of tax payable according to the provisions of sub-section (9), such dealer shall be liable to pay interest –
   • (a) in respect of tax payable under sub-section (9), by him in accordance with the return or revised return, as the case may be; or
   • (b) in respect of the tax payable for the period for which he has failed to furnish returns under sub-section (1A), at the rate of one and a half percent per month of the amount due from the date the tax so payable had become due to the date of its payment. Explanation: For the purposes of this sub-section —
     • (i) where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately;
     • (ii) month shall mean thirty days.”

Value Added Tax Act shall be deleted.

Value Added Tax Act shall be deleted.

(1) Clauses (b) and (c) of sub-section (1) of Section 35 of the Value Added Tax Act shall be deleted. (2) The words “in Schedule IV” after the words “specified in” in clause (f) of sub- section (1) of Section 35 of the Value Added Tax Act shall be deleted. (3) The words “in sub-section (2) of section 13” after the words “evidence as required by” in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words “in sub-section (1) of section 13”. (4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted.

1. (2) The words “in Schedule IV” after the words “specified in” in clause (f) of sub- section (1) of Section 35 of the Value Added Tax Act shall be deleted.
2. (3) The words “in sub-section (2) of section 13” after the words “evidence as required by” in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words “in sub-section (1) of section 13”.
3. (4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted.

Value Added Tax Act shall be deleted.

(1) The words, figures and bracket “(other than a dealer permitted to pay tax under sub-section (1) or subsection (1A) or sub-section (4) of section 15),” in sub-section (1) of Section 52 of the Value Added Tax Act shall be deleted. (2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted.

1. (2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted.

Clause (a) of the proviso to sub-section (1) of section 53 of the Value Added Tax Act shall be deleted.

Section 69A of the Value Added Tax Act shall be deleted.

Schedule IV of the Bihar Value Added Tax Act, 2005.-Schedule I, Schedule II, Schedule III Schedule IIIA and Schedule IV appended to the Value Added Tax Act shall be deleted.

1. (a) revive anything not in force or existing at the time of such amendment; or
2. (b) affect the previous operation of the amended Act and orders or anything duly done or suffered thereunder; or
3. (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or orders under the amended Act; or
4. (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act; or
5. (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if the Value Added Tax Act had not been so amended;
6. (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act and such proceedings shall be continued under the said amended Act as if this Act had not come into force and the Value Added Tax Act had not been amended.

1. (2) The mention of the particular matters referred to in sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General Clauses Act, 1917 with regard to the effect of repeal. fcgkj&jkT;iky ds vkns'k ls] lqjsUælqjsUæ izlknizlkn 'kekZ]'kekZ]]] ljdkj ds lfpoA

———अध , सिचव लय म ण लय,

, iiiटन ि एवं म गजट (अस ध ण) 378-571+400- 0ट 0प 0

Website: http://egazette.bih.nic.in