The Bihar Value Added Tax (Amendment) Act, 2011

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?? ) )) ) ?*+, ? ?*+, ??*+, ? ?*+, ?) )) )? ?? ?(-? (-?(-? (-?मई मईमई मई? ?? ?( ( ( ( ## #### ## fof/k foHkkx ——— vf/klwpuk,a 27 ebZ 2011 laŒ?,y0th0&1&06@2011@104&yst — fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr? vf/kfu;e] ftlij jkT;iky fnukad 25 ebZ 2011 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA

??? ??गज??&अ? ? ?ण') 27 ebZ 2011

[ fcgkj vf/kfu;e 8] 2011 ] fcgkj ewY;of)Zr dj ¼la’kks/ku½ vf/kfu;e] 2011 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/ku gsrq vf/kfu;eA Hkkjr x.kjkT; ds cklBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks %& 1- laf{kIr uke] foLrkj vkSj izkjEHk A&¼1½ ;g vf/kfu;e fcgkj ewY;of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2011 dgk tk ldsxkA ¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g vf/klwpuk fuxZr gksus dh frfFk ls izo`Ùk gksxkA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&24 esa la'kks/kuA&¼1½ 2005 ds vf/kfu;e&27 dh /kkjk&24 dh mi&/kkjk ¼6½ dk izFke ijUrqd fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk& “ijUrq ;g fd vkink tSlh vlk/kkj.k fLFkfr esa vk;qDr fdlh lkekU; ;k fo’ks"k vkns’k }kjk vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, mi&/kkjk ¼1½ vFkok mi&/kkjk ¼3½ vFkok mi&/kkjk ¼4½ vFkok mi&/kkjk ¼4d½ esa fooj.kh vFkok fooj.k nkf[ky djus dh fu/kkZfjr rkjh[k dks fdlh vof/k ds fy, c<k ldsaxs fdUrq ;g o`f) rhu ekg ls vf/kd ugha gksxh%" ijUrq ;g Hkh fd jkT; ljdkj fooj.kh ;k =Sekfld fooj.k nkf[ky djus dh fu;r frfFk dks fu/kkZfjr frfFk ls N% ekg dh vof/k rd Ck<k ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA ¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&24 dh mi&/kkjk ¼8½ dks fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^¼8½¼d½ mi&/kkjk ¼1½ vFkok mi&/kkjk ¼3½ vFkok mi&/kkjk ¼4d½ esa fofufnZ"V le; ds vanj fooj.kh vFkok mi&/kkjk ¼4½ vFkok] ;Fkk fLFkfr mi&/kkjk ¼6½ ds v/khu foLrkfjr frfFk ds vanj frekgh ls lacaf/kr LVsVesaV ;fn O;olk;h nkf[ky djus esa vlQy jgrk gS rks og tqekZuk Hkqxrku djus dk nk;h gksxk&

1. (i) foyEc ds izFke N% ekg ds fy, izR;sd ekg] vFkok mlds Hkkx] ds fy, lkr lkS ipkl :i;s dh jkf'k ( rFkk (ii) foyEc ds izR;sd vuqoÙkhZ ekg ds fy, izR;sd ekg] vFkok mlds Hkkx] ds fy, esa ,d gtkj :i;s dh jkf'kA ¼[k½ [k.M ¼d½ esa fofufnZ"V fooj.kh vFkok LVsVesaV] ;FkkfLFkfr fofgr rjhds ls nkf[ky djus ds iwoZ lacaf/kr O;olk;h }kjk [k.M ¼d½ esa fofufnZ"V tqekZuk dk Hkqxrku fd;k tk;sxkA** ¼3½ 2005 dk vf/kfu;e 27 dh /kkjk&24 dh mi&/kkjk ¼9d½ foyksfir dh tk;sxhA 3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24d esa la'kks/ku A&¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&24d esa mfYyf[kr 'kCn lewg ^^fufgr fdlh ckr ds gksrs gq,** ds igys dks"Bd vkSj vad “¼1½** vUrfoZ"V fd;k tk;sxkA

¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&24d esa fuEufyf[kr ubZ mi&/kkjk ¼2½ tksM+h tk;sxh] ;Fkk&

^^¼2½¼d½ mi&/kkjk ¼1½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] vkink tSalh vlk/kkj.k fLFkfr esa vk;qDr fdlh lkekU; ;k fo’ks"k vkns’k }kjk vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, mi&/kkjk ¼1½ esa fufnZ"V fooj.kh nkf[ky djus dh fu/kkZfjr rkjh[k dks fdlh vof/k ds fy, c<k ldsaxs fdUrq ;g o`f) rhu ekg ls vf/kd ugha gksxh%

??? ??गज??&अ? ? ?ण')?27 ebZ 2011? ijUrq ;g Hkh fd jkT; ljdkj mi&/kkjk ¼1½ esa fufnZ"V fooj.kh nkf[ky djus dh fu;r frfFk dks fu/kkZfjr frfFk ls N% ekg dh vof/k rd Ck<k ldsxhA ¼[k½ mi&/kkjk ¼1½ ds v/khu fofufnZ"V le; ds vanj ;fn O;olk;h fooj.kh nkf[ky djus esa vlQy jgrk gS rks og foyEc ds fy, izR;sd ekg ds fy, :0 ik¡p lkS dh jkf'k vFkok mldk Hkkx] dk Hkqxrku djus dk nk;h gksxkA ¼x½ mi&/kkjk ¼1½ esa fofufnZ"V fooj.kh nkf[ky djus ds iwoZ fofgr rjhds ls lacaf/kr O;olk;h }kjk [k.M ¼[k½ esa fofufnZ"V tqekZuk dk Hkqxrku fd;k tk;sxkA 4- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&25 esa la'kks/kuA&¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&25 dh mi&/kkjk ¼1½ dk [k.M ¼M-½ esa 'kCn lewg ^^vFkok rRdky fdlh vU; fof/k ds v/khu izo`Ùk** dks foyksfir fd;k tk;sxkA

¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&25 dh mi&/kkjk ¼1½ dk [k.M ¼p½ foyksfir fd;k tk;sxkA

5- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk&27 esa la'kks/ku ¼2005 dk vf/kfu;e 27½ A& ¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&27 dh mi&/kkjk ¼1½ dks fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^¼1½ ;fn dksbZ fucaf/kr O;olk;h /kkjk&24 dh mi&/kkjk ¼3½ esa fofufnZ"V fu;r frfFk ds igys /kkjk&24 dh mi&/kkjk ¼3½ esa fofufnZ"V fooj.kh nkf[ky djus esa vlQy jgrk gS rks fofgr izkf/kdkjh O;olk;h dks lquokbZ dk ;qfDr;qDr volj nsus ds ckn vius loksZre foosd ls O;olk;h }kjk ns; dj vkSj lwn] ;fn dksbZ gks] dk fu/kkZj.k djsxk] % ijUrq ;g fd /kkjk&26 dh mi&/kkjk ¼2½ ds izko/kkuksa ds rgr foLr`r vads{k.k ds fy, p;fur O;olk;h ds laca/k esa ,slk dksbZ dj fu/kkZj.k ugha fd;k tk;sxk% ijUrq ;g vkSj fd ,sls dj fu/kkZj.k ds fy, dksbZ dkjZokgh ml foÙkh; o"kZ ds i'pkrorhZ o"kZ ds lekiu ds i'pkr gh izkjaHk dh tk,xh ftl o"kZ dh ckor O;olk;h }kjk /kkjk 24 dh mi&/kkjk ¼3½ ds v/;/khu nkf[ky dh tkus okyh fooj.kh esa O;frØe fd;k x;k gks% ijUrq ;g Hkh fd bl mi&/kkjk ds v/khu 'kq: dh xbZ dk;Zokgh izkjaHk gksus dh frfFk ls nks o"kksZa ds vanj iw.kZ dj yh tk;sxh**A 6- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&31 esa la'kks/ku A&2005 dk vf/kfu;e 27 dh /kkjk&31 dh mi&/kkjk ¼2½ ds [k.M ¼[k½ ds ckn ,d u;k [k.M ¼x½ fuEuor~ tksM+k tk;sxk] ;Fkk& ^^¼x½ bl mi&/kkjk ds v/khu O;olk;h dks lquokbZ dk ;qfDr ;qDr volj iznku fd;s fcuk dksbZ vkns'k ikfjr ugha fd;k tk;sxk**A 7- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&37 esa la'kks/ku A&2005 dk vf/kfu;e 27 dh /kkjk&37 esa mfYyf[kr 'kCn] dks"Bd ,oa vad ^^/kkjk 31 dh mi&/kkjk ¼1½** ds igys 'kCn] dks"Bd ,oa vad ^^/kkjk&27 dh mi&/kkjk ¼1½** vUrfoZ"V fd;k tk;sxkA 8- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&39 esa la'kks/ku A&2005 dk vf/kfu;e 27 dh /kkjk&39 dh mi&/kkjk ¼2½ dk [k.M ¼iv½ esa mfYyf[kr 'kCn lewg ^^vFkok vf/kjksfir 'kkfLr** ds ckn 'kCn lewg ^^vFkok Hkqxrs; vFkZn.M** vUrfoZ"V fd;k tk;sxkA 9- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&52 esa la'kks/ku A&¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&52 dh mi&/kkjk ¼1½ esa mfYyf[kr 'kCn vad vkSj dks"Bd ^^dh mi&/kkjk ¼1½ rFkk mi&/kkjk ¼4½** dks 'kCn] vad vkSj dks"Bd ^^dh mi&/kkjk ¼1½ vFkok mi&/kkjk ¼1d½ vFkok mi&/kkjk ¼4½** ls izfrLFkkfir fd;k tk;sxkA

¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&52 dh mi&/kkjk ¼4½ esa mfYyf[kr 'kCn] vad vkSj dks"Bd ^^dh mi&/kkjk ¼1½ vkSj mi&/kkjk ¼4½** dks 'kCn] vad vkSj dks"Bd ^^dh mi&/kkjk ¼1½ vFkok mi&/kkjk ¼1d½ vFkok mi&/kkjk ¼4½ ls izfrLFkkfir fd;k tk;sxkA 10- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&54 esa la'kks/kuA A& ¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&54 dh mi&/kkjk ¼1½ dks fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk&

??? ??गज??&अ? ? ?ण') 27 ebZ 2011

^^¼1½ bl vf/kfu;e ds iz;kstuksa ds fy, bl vf/kfu;e dh /kkjk&24 dh mi&/kkjk ¼3½ dk Li"Vhdj.k ds vk'k; ds varxZr izR;sd fofufnZ"V O;olk;h vius okf"kZd ys[kk dk vads{k.k ys[kkdkj ds }kjk fu;r frfFk ls igys djk;sxkA Li"Vhdj.k%& bl mi&/kkjk ds iz;kstuksa ds fy, vfHkO;fDr ^^fofufnZ"V O;olk;h** ls vfHkizsr gksxk&

¼2½ vf/kfu;e 27] 2005 dh /kkjk&54 dh mi&/kkjk ¼4½ dks fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^¼4½¼d½ ;fn dksbZ O;olk;h mi&/kkjk ¼2½ vFkok mi&/kkjk ¼3½ ds izko/kkuksa dk mYya?ku djrk gS rks og foyEc ds fy, vFkZn.M ds :Ik esa izR;sd ekg ds fy, vFkok mldk Hkkx 5]000 ¼ik¡p gtkj½ :i;k dh jkf'k tks vf/kdre 50]000 ¼ipkl gtkj½ :i;k rd gks ldrh gS] Hkqxrku djus dk nk;h gksxkA ¼[k½ [k.M ¼d½ essa fofufnZ"V vFkZn.M dk Hkqxrku fofgr rjhds ls izfrosnu vFkok ys[kk rFkk LVsVeasV] ;FkkfLFkfr nkf[ky djus ds iwoZ O;olk;h }kjk fd;k tk;sxk**A 11- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&56 esa la'kks/kuA&2005 dk vf/kfu;e 27 dh /kkjk&56 dk Li"Vhdj.k fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk& ^^Li"Vhdj.k & bl /kkjk ds iz;kstuksa ds fy, ,slk ekuk tk;sxk fd ekyksa dks mfpr rjhds ls ys[kkc) ugha fd;k x;k gS ;fn]& ¼d½ O;olk;h ds ekeys esa ekyksa dks ;k rks ys[kk [kkrksa esa ugha p<+k;k x;k gS vFkok mUgsa bl rjg oxhZ—r fd;k x;k gS ftlls bl vf/kfu;e ds v/khu Hkqxrs; dj dh vioapuk laHkkfor gS( vFkok

¼[k½ xksnke vFkok Dyh;fjax] cqfdax vFkok QkjokfMax ,tsUV ds ekfyd vFkok O;fDr tks ekyksa ds

;krk;kr ds O;olk; esa dk;Zjr gS ds ekeys esa] /kkjk&59 dh mi&/kkjk ¼2½ ds v/khu fofgr iath ,oa ys[kk esa ekyksa dks mfpr rjhds ls ugha p<+k;k x;k gS( rFkk vfHkO;fDr ^^mfpr ys[kkadu** dk rn~uqlkj vk'k; xzg.k fd;k tk;sxk**A 12- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&72 esa la'kks/kuA&vf/kfu;e 27] 2005 dh /kkjk&72 dh mi&/kkjk ¼2½ es mfYyf[kr 'kCn lewg ^^iPphl izfr'kr** dks 'kCn lewg ^^chl izfr'kr** ls izfrLFkkfir fd;k tk;sxk**A 13- fcgkj ewY;of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&73 esa la'kks/kuA&¼1½ vf/kfu;e 27] 2005 dh /kkjk&73 dh mi&/kkjk ¼2½ esa mfYyf[kr 'kCn lewg ^^iPphl izfr'kr** dks 'kCn lewg ^^chl izfr'kr** ls izfrLFkkfir fd;k tk;sxkA ¼2½& vf/kfu;e 27] 2005 dh /kkjk&73 dh mi&/kkjk ¼2½ esa ,d Li"Vhdj.k fuEuor~ tksM+k tk;sxk] ^^Li"Vhdj.k

& bl mi&/kkjk ds iz;kstuksa ds fy, vfHkO;fDr ^^fookfnr jkf'k** ls vfHkizsr gksxk og jkf'k tks fu/kkZfjr dj ls fookn ds o"kZ esa O;olk;h }kjk tek dh xbZ dj dh jkf'k dks ?kVkus ds ckn cprh gSA** fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA ——— 27 ebZ 2011 laŒ ,yŒthŒ&1&06@2011@105&yst— fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 25 ebZ 2011 dks vuqer fcgkj ewY; of)Zr&dj ¼la'kks/ku½ vf/kfu;e] 2011 dk fuEufyf[kr vaxzsth 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 vaxzsth Hkk"kk esa izkf/kÑr ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA

??? ??गज??&अ? ? ?ण')?27 ebZ 2011?

[Bihar Act 8, 2011] BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2011 A N ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT NO. 27 OF 2005) BE it enacted by the Legislature of the State of Bihar in the sixty-second year of the Republic of India as follows:-

1. (1) This Act may be called the Bihar Value Added Tax (Amendment) Act, 2011.
2. (2) It shall extend to the whole of the State of Bihar.
3. (3) It shall come into force with effect from the date of notification.

1. (1) The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely— “Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the returns or statements specified in sub-Section (1) or sub-Section (3) or sub-Section (4) or sub-Section (4A) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months:” Provided that the state Government may extend the date of filing the return or the quarterly return beyond the stipulated date by six months but not beyond three months at a time.
2. (2) Sub-Section (8) of Section-24 of Act 27 of 2005 shall be substituted by the following, namely— “(8)(a) If a dealer fails to furnish the return within the time specified under sub-Section
3. (1) or sub-Section (3) or sub-Section (4A) or the quarterly statement under sub- Section (4), or, as the case may be, within the date extended under sub-Section

(6), he shall be liable to pay, by way of fine—

1. (i) a sum of seven hundred and fifty rupees for each month, or part thereof, of the delay for the first six months of the delay; and
2. (ii) a sum of one thousand rupees for each month, or part thereof, of the delay for each subsequent month of the delay.

1. (b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return or the statement, as the case may be, specified in clause (a).”

1. (3) Sub-Section (9A) of Section-24 of Act 27 of 2005 shall be deleted.

2005).—(1) The brackets and figure “(1)” shall be inserted before the words “Notwithstanding anything contained” in Section 24A of Act 27 of 2005.

1. (2) The following new sub-Section (2) shall be added in Section-24A of Act 27 of 2005, namely—“(2)(a) Notwithstanding anything contained in sub-Section (1), the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the return specified in sub-Section (1) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months: Provided that the State Government may, by a notification, extend the date for filing the return specified in sub-Section (1) beyond the stipulated date, by a period not exceeding six months.”
   • (b) If a dealer fails to furnish the return within the time specified under sub-Section (1), or the date extended in clause (a), he shall be liable to pay, by way of fine, a sum of five hundred rupees for each month, or part thereof, of the delay.
   • (c) The fine specified in clause (b) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return specified sub-Section (1).” ??? ??गज??&अ? ? ?ण') 27 ebZ 2011

2005).—(1) The words “or under any other law for the time being in force” in clause (e) of Sub- Section (1) of Section-25 of Act 27 of 2005 shall be deleted.

1. (2) Clause (f) of Sub-Section (1) of Section-25 of Act 27 of 2005 shall be deleted.

2005).— (1) Sub-Section (1) of Section-27 of Act 27 of 2005 shall be substituted by the following, namely— “(1) If a registered dealer fails to furnish before the due date specified under sub- section (3) of section-24 the return specified under sub-Section (3) of Section-24, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, asses to the best of its judgment, the amount of tax due from the dealer and interest, if any: Provided that no such assessment shall be made in respect of a dealer who has been selected for detailed audit in terms of the provisions of sub-Section (2) of section-26:

Provided further that no proceeding for such assessment shall be initiated except after the expiry of the financial year following the year in respect of which the dealer has defaulted in furnishing the return specified under sub-Section (3) of Section-24: Provided further also that a proceeding initiated under this sub-section shall be completed within a period of two years from the date of initiation.”

2005).— After clause (b) of sub-Section (2) of Section-31 of Act 27 of 2005, the following new clause (c) shall be added, namely— “(c) No order shall be passed under this sub-Section without giving the dealer a reasonable opportunity of being heard.”

2005).— The words, brackets and figures “sub-Section (1) of section-27” shall be inserted before the words, brackets and figures “sub-Section (1) of section 31” in Section 37 of Act 27 of 2005.

2005).— The words, “or fine payable” shall be inserted after the words “or penalty imposed” in clause (iv) of sub-Section (2) of Section-39 of Act 27 of 2005.

2005).— (1) The words, figures and brackets “sub-Section (1) and sub-Section (4) of” in sub- Section (1) of Section-52 of Act 27 of 2005 shall be substituted by the words, figures and brackets “sub-Section (1) or sub-Section (1A) or sub-Section (4) of”.

1. (2) The words, figures and brackets “sub-Section (1) and sub-Section (4) of” in sub-

Amendment to Section-54 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— (1) Sub-Section (1) of Section-54 of Act 27 of 2005 shall be substituted by the following, namely—

“(1) Every specified dealer shall, for the purposes of this Act, get his annual accounts audited by an accountant before the due date within the meaning of the Explanation to sub-Section (3) of section-24 of this Act. Explanation.— For the purposes of this sub-Section, the expression “specified dealer” shall mean—

1. (a) a Company within the meaning of the Companies Act, 1956; and
2. (b) a dealer other than a Company, as aforesaid, whose gross turnover exceeds one crore rupees.”

1. (2) Sub-Section (4) of Section-54 of Act 27 of 2005 shall be substituted by the following, namely— “(4) (a) If a dealer contravenes the provisions of sub-Section (2) or sub-Section (3), he shall be liable to pay, by way of fine, a sum of five thousand rupees for each ??? ??गज??&अ? ? ?ण')?27 ebZ 2011? month, or part thereof, of the delay, subject to a maximum of fifty thousand rupees.”.
   • (b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the report or, as the case maybe, the accounts and statements.”

2005).—The Explanation to section-56 of Act 27 of 2005 shall be substituted by the following, namely— “Explanation.— For the purposes of this section it shall be deemed that goods have not been properly accounted for if,—

1. (a) in the case of a dealer, the goods have either not been entered in the books of accounts or they have been classified in a manner which is likely to lead to evasion of tax payable under the Act; and
2. (b) in the case of the owner of a warehouse, or a clearing, booking or forwarding agent, or a person engaged in the business of transporting goods, the goods have not been properly entered in such registers and accounts as may be prescribed under sub-Section (2) of Section-59; and the expression “proper accounting” shall be construed accordingly.”

2005).— In sub-Section (2) of section-72 of Act 27 of 2005, the words “twenty-five percent” shall be substituted by the words “twenty percent”.

2005).—(1) In sub-Section (2) of section-73 of Act 27 of 2005, the words “twenty-five percent” shall be substituted by the words “twenty percent”.

1. (2) The following explanation shall be added to sub-Section (2) of section-73 of Act 27 of 2005, namely— “Explanation.— For the purposes of this sub-Section, the expression “amount in dispute” shall mean the sum remaining after deducting from the tax assessed, the amount of tax deposited by the dealer in respect of the year to which the dispute relates.” By order o f the Governor of Bihar, VINOD KUMAR SINHA, Secretary to the Government. ———— अ?ी0क)???1, 2 ?म*3ण 2 ) ??? ?)?प?? ?? ? ??क ????4,??म*53?6 ??? ??गज??&अ? ? ?ण'?(40?57174 ?8? ?? पी Website: http://egazette.bih.nic.in ? ?? ?