Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no. 27/2005)

After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-

1. (4) Notwithstanding anything contained in this section, the State Govt. may, by notification and subject to such conditions and restrictions as may be specified therein exempt from the levy of Additional Tax in the public interest. 3. Amendment of Section-24 of the Bihar Value Added Tax, 2005 (Act 27 of 2005)
2. (1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax, 2005 (Act No. 27/2005) shall be inserted in the following way:- " Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months. Provided also that the State Government may extend the due date of filing return / quarterly statement beyond stipulated date for a period of six months but not more than three months at a time."
3. (2) . After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way : "(d) Notwithstanding anything contained in para
   • (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in sub-section (a) provided that such extension shall not exceed three months. Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time."