Bare Act

The Bihar Agricultural Income Tax (Repealing) Act, 1981

This Act is a legislative instrument designed to formally abolish the Bihar Agricultural Income Tax Act, 1948. By enacting this legislation, the Bihar State Legislature effectively ended the collection of agricultural income tax in the state, with the repeal taking effect retroactively from March 1, 1979. For the ordinary citizen, this means that the specific tax liability previously imposed on agricultural income under the 1948 Act ceased to exist as of that date. It serves as a cleanup measure, removing obsolete laws from the statute books and ensuring legal clarity regarding the termination of tax obligations that were previously governed by the repealed Ordinance.

PDF: pending for this language.