The Bihar Taxation Law (Amendment) Act, 2020

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असाधारण अंक

िबहार

सरकार ारा

कािशत

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

(सं0 पटना 480)

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fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA [Bihar Act 08, 2020] THE BIHAR TAXATION LAW (AMENDMENT) ACT, 2020 AN ACT TO FURTHER AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT No. 27, 2005)

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 Law (Amendment) Act, 2020.

1. (2) It shall extend to the whole of the State of Bihar.
2. (3) It shall come into force at once.

2005).- Section 14 of the Bihar Value Added Tax Act shall be substituted by the following, namely:-

“14. The tax payable under the Act shall be calculated on the basis of-

िबहार गजट (असाधारण), 10 vxLr 2020 3

1. (a) The sale price of the goods at such rate not exceeding fifty percent; or
2. (b) The weight or volume of the goods at such rate not exceeding fifty rupees per litre; or
3. (c) Any combination of clauses (a) or (b), as the State Government may, by notification, specify and subject to such conditions and restrictions as may be specified in the said notification.”

1. (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. By order of the Governor of Bihar, P. C. CHOUDHARY, Secretary to Government.

(i) The Bihar Taxation Law (Amendment) Ordinance, 2020 (Bihar Ordinance No.- 1, 2020) is hereby repealed. ———अधी क, सिचवालय मु णालय, िबहार, पटना ारा कािशत एवं मु त। िबहार गजट (असाधारण) 480-571+400-डी0टी0पी0। Website: http://egazette.bih.nic.in