The Bihar Taxation Law (Amendment and Validation) Act, 2017

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fof/k fof/k foHkkxfoHkkx ——vf/klwpukvf/klwpuk 4 4 flrEcjflrEcj 20172017

laŒ ,ythŒ&01&19@2017&168 yst%—fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 30 vxLr 2017 dks vuqefr ns pqds gS] blds }kjk loZlk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj] ljdkj ds la;qDr lfpoA

2 [स ध ण 4 र 2017

[fcgkj vf/kfu;e 19, 2017] fcgkj djk/kku fof/k ¼la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2017 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku ,oa fof/kekU;dj.k djus ds fy, vf/kfu;e

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

1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la’kks/ku ,oa

fof/kekU;dj.k½ vf/kfu;e] 2017 dgk tk ldsxkA

¼2½ bldk foLrkj laiw.kZ fcgkj jkT; eas gksxkA ¼3½ ;g igyh tqykbZ] 2017 ds izHkko ls izo`Rr gksxkA

2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dk

la’kks/kuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk&

^^14- dj dh njA&ekykas dh foØ; dher ij ipkl izfr’kr ls vuf/kd ,slh nj ls] tks jkT; ljdkj] ,slh 'krkasZ vkSj fuca/kukas ds v/khu jgrs gq,] vf/klwpuk }kjk fofufnZ"V djs] dj lank; gksxkA**

3- fof/kekU;dj.kA&¼1½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 eas fd, x, la’kks/ku lHkh iz;kstukas gsrq 2017 ds tqykbZ ekg dh igyh rkjh[k ds izHkko ls lHkh rkfRod le; eas fof/kekU;r% ,oa izHkkodkjh :Ik ls izoÙk ,oa lnSo izoÙk le>k tk;sxkA

¼2½ bl vf/kfu;e ds izo`Ùk gksus ds iwoZ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼fcgkj vf/kfu;e 13] 2017

}kjk ;Fkk la’kksf/kr½ dh /kkjk&14 ,oa /kkjk&13 dh mi/kkjk ¼1½ ds v/khu fuxZr dksbZ vf/klwpuk] lHkh Ikz;kstukas gsrq] 2017 ds tqykbZ ekg dh igyh rkjh[k ds izHkko ls] fof/kekU;r% ,oa izHkkodkjh :Ik ls izo`Ùk le>h tk,xhA

¼3½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 eas fd, x, la’kks/ku ;k mi/kkjk ¼2½ eas of.kZr

vf/klwpukvkas ds v/khu vf/kjksfir ;k laxzfgr dksbZ dj] lHkh Ikz;kstukas gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls vf/kjksfir] fu/kkZfjr] laxzfgr le>k ,oa lnSo le>k tk,xk ekuks mDr vf/klwpuk,¡ lHkh rkfRod le; eas izo`Ùk Fkha ,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns’k eas fdlh ckr ds gksrs gq, Hkh&

¼d½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 eas fd, x, la’kks/ku ;k mi/kkjk ¼2½ ds v/khu fuxZr vf/klwpukvkas ds }kjk izkIr ;k laxzfgr fdlh jkf’k dh okilh gsrq fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj eas dksbZ okn ;k dksbZ dkjZokbZ u rks izkjaHk dh tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh(

¼[k½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 eas fd, x, la’kks/ku ;k mi/kkjk ¼2½ ds v/khu fuxZr vf/klwpukvkas ds }kjk izkIr ;k laxzfgr fdlh jkf’k dh okilh gsrq fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk dksbZ fMØh vFkok vkns’k dk izoÙkZu ugha djk;k tk;sxk(

¼x½ ,slh lHkh jkf’k] tks fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 eas fd, x, la’kks/ku ;k /kkjk&13 dh mi/kkjk ¼2½ ds v/khu fuxZr vf/klwpukvkas ds QyLo:Ik laxzfgr dh tk ldrh Fkh ijarq ftudk laxzg.k ugha fd;k x;k gks] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 eas fd, x, la’kks/ku ;k mi/kkjk ¼2½ ds v/khu fuxZRk vf/klwpukvkas ds vuq:Ik olwy dh tk ldsxhA

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj] ljdkj ds la;qDr lfpoA

——44 flrEcjflrEcj 20172017

laŒ ,yŒthŒ&01&19@2017&169 yst%—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 30 vxLr 2017 dks vuqer fcgkj dkjk/kku fof/k ¼la'kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2017 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 eas izkf/kÑr ikB le>k tk;sxkA

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj] ljdkj ds la;qDr lfpoA

[स ध ण 4 र 2017 3

[Bihar Act 19, 2017]

THE BIHAR TAXATION LAW (AMENDMENT AND VALIDATION) ACT, 2017 AN ACT to amend and validate the Bihar Value Added Tax Act, 2005 (Bihar Act 27, 2005). BE it enacted by the Legislature of the State of Bihar in the Sixty-eighth Year of the Republic

of India as follows:-

1. (1) This Act may be called the Bihar Taxation Law (Amendment and Validation) Act, 2017.
2. (2) It extends to the whole of the State of Bihar.
3. (3) It shall come into force with effect from the first day of July, 2017.

Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the following, namely:-

“14. Rate of Tax.- Tax shall be payable on the sale price of the goods at such rate not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.”

1. (1) The amendment made in Section-14 of the Bihar Value Added Tax Act, 2005 shall be deemed to be in force and always be in force, for all purposes, validly and effectively for all material times with effect from the first day of July, 2017.
2. (2) Any notification under sub-section (1) of Section-13 and Section-14 of the Bihar Value Added Tax Act, 2005 (as amended by Bihar Act 13 of 2017) issued before the commencement of this Act shall be deemed to be, for all purposes, as validly and effectively issued with effect from the first day of July, 2017.
3. (3) Any imposition of tax, or collection, made in pursuance of amendment made in Section-14 or notifications mentioned in sub-section (2) shall be deemed to be and to have always been, for all purposes, as validly and effectively, imposed, assessed, collected, as if the said notifications had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other authority:-
   • (a) No suit or other proceedings shall be maintained or continued in any Court, Tribunal or other authority for the refund of any amount received or realized by way of amendment made in Section-14 or notifications as mentioned in sub-section (2).
   • (b) No Court, tribunal or other authority shall enforce any decree, or order directing the refund of any amount received or realized by way of amendment made in Section-14 or any notifications as mentioned in sub-section(2).
   • (c) Recoveries shall be made in accordance with the amendment made in Section-14 or notifications as mentioned in sub-section (2) of all amounts which could have been collected by the amendment made in Section-14 or notifications as mentioned in sub-section (2) but which had not been collected. By Order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to the Government. ———

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[स ध ण 797 5 1+400 ड ? Website: http://egazette.bih.nic.in