The Bihar Value Added Tax Act, 2016

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[Bihar Act 4, 2016] BIHAR VALUE ADDED TAX ACT, 2016 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27, 2005)

Be it enacted by the Legislature of the State of Bihar in the Sixty-Seventh year of the Republic of India as follows:-

1. (1) The Act may be called the Bihar Value Added Tax (Amendment ) Act, 2016.
2. (2) It shall extend to the whole of the State of Bihar.
3. (3) It shall come into force at once.

sub-section (1) of section-3A of the said Act, 2005 shall be substituted by the words "thirty percentum."

( ), 4 2016 3

The words "thirteen and a-half percent"

used in clause (d) of sub-section (1) of section-14 of the said Act, 2005 shall be substituted by the words "fourteen and a-half percent."

The words "ninety days" used anywhere

in section-70 of the said Act, 2005 shall be substituted by the words " sixty days."

No.-1, 2016) is hereby repealed.

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 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, SANJAY KUMAR, Secretary to the Government.

———[ध ¡ स ण

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[स ध ण 272 5 1+400 ड ? Website: http://egazette.bih.nic.in