The Bihar Value Added Tax (Amendment and Validation) Act, 2015

ॢब ॢबह र सरक र ह र क ०शत (स पटन 42) पटन laŒ ,y0th0&1&14@2015 vf/kfu;e] ftlij jkT;iky fnukad 13 vxLr loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A

नबंधन सं या

ॢबह र गजट [स ध रण [ क ॢबह र सरक र ह र क ०शत

2 वण 1 3 श

पटन ! ब ु

धवार, 1 [ग# त 2 15

fof/k foHkkx ——— vf/klwpuk,a 19 vxLr 2015 @2015@yst% 114—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr ftlij jkT;iky fnukad 13 vxLr 2015 dks vuqefr ns pqdsa gS] 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] ljdkj ds

नबंधन सं या पी0ट 0-40 गजट ॢबह र सरक र ह र क ०शत

fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr dks vuqefr ns pqdsa gS] blds }kjk fcgkj&jkT;iky ds vkns'k ls] eukst dqekj, ljdkj ds la;qDr lfpoA

ॢबह र गजट

[स ध रण 19 अग त 2015

fcgkj ewY;of)Zr dj ¼la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2015

[fcgkj vf/kfu;e 13] 2015 ]

fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; ds fN;klBos o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj ewY;of)Zr dj ¼la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2015 dgk tk ldsxkA

/kkjk&7] /kkjk&8] /kkjk&9] /kkjk&10 ,oa /kkjk&11 fnukad 31oha ekpZ] 2012 ds izHkko ls izo`Ùk le>h tk,xhA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3 dh m i&/kkjk ¼3½

esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3 dh mi&/kkjk ¼3½ ds [kaM

¼[k½ ds çFke ijUrqd esa ç;qDr 'kCn **ik¡p yk[k :i;s** dks 'kCn **nl yk[k :i;s** }kjk çfrLFkkfir fd, tk,axsA 3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3dd esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3dd esa ç;qDr 'kCn **çR;sd O;ogkjh ftldk** ds ckn 'kCn **bl /kkjk ds v/khu fuxZr vf/klwpuk esa fofufnZ"V oLrqvksa dk** tksM+s tk,axsA 4- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh m i& /kkjk ¼6½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA 5- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh m i& /kkjk ¼7½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼7½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA 6- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh m i& /kkjk ¼8½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼8½ ds [k.M ¼d½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** ds ckn 'kCn ,oa vad **;k mi&/kkjk ¼1d½** tksM+s tk,axsA 7- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh m i&/kkjk ¼10½

esa la’kks/kuA& ¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ esa

ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA ¼2½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ ds [k.M ¼[k½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA 8- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh m i&/kkjk ¼12½

esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼12½ esa

ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA 9- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 25 dh m i& /kkjk ¼1½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 25 dh mi&/kkjk ¼1½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA 10- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 32 dh m i& /kkjk ¼1½

esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 32 dh mi&/kkjk ¼1½ ds [kaM

¼[k½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA 11- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 93 dh m i& /kkjk ¼2½

esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 93 dh mi&/kkjk ¼2½ ds [kaM

¼n½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** ds ckn 'kCn ,oa vad **,oa ¼1d½]** tksM+s tk,axsA

12- fof/kekU;dj.k ,oa O;ko`frA& ¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½] /kkjk 24 dh mi&/kkjk ¼7½] /kkjk 24 dh mi&/kkjk ¼8½] /kkjk 24 dh mi&/kkjk ¼10½] /kkjk 24 dh mi&/kkjk ¼10½ ds [kaM ¼[k½] /kkjk 24 dh mi&/kkjk ¼12½] /kkjk 25 dh mi&/kkjk ¼1½] /kkjk 32 dh mi&/kkjk ¼1½ ds [kaM ¼[k½ ,oa /kkjk 93 dh mi&/kkjk ¼2½ ds [kaM ¼n½ esa la'kks/ku] lHkh iz;kstuksa gsrq] 2012 ds ekpZ dh 31oha rkjh[k ds izHkko ls] lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls] izo`Ùk ,oa lnSo izo`Ùk le>s tk,axsA ¼2½ ¼i½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ ,oa blds v/khu cuk;h x;h fu;ekoyh ,oa fuxZr vf/klwpuk ds v/khu dksbZ dj fu/kkZj.k] dj laxzg.k] lek;kstu] ?kVko vFkok lax.ku vFkok d`r dksbZ vU; dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, vk’kf;r dksbZ ckr ;k dkjZokbZ] lHkh iz;kstuksa gsrq] fof/kekU;r% ;k izHkkodkjh :Ik ls] fu/kkZfjr] laxzfgr] lek;ksftr] ?kVk;h x;h] laxf.kr vFkok dh xbZ le>h ,oa lnSo le>h tk;sxh ekuksa bl la’kks/ku }kjk la'kksf/kr /kkjk 24] /kkjk 25] /kkjk 32 ,oa /kkjk 93 lHkh rkfRod le; esa izo`Ùk Fkh rFkk] rn~uqlkj] fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa fdlh ckr ds gksrs gq, Hkh&

बहार गजट (असाधारण), 19 अग त 2015

¼d½ ,sls dj] C;kt vFkok 'kkfLr ds :Ik esa izkIr dh xbZ vFkok Hkqxrku dh x;h fdlh jkf'k dh okilh gsrq dksbZ okn ;k dksbZ vU; dkjZokbZ u rks fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa izkjEHk dh tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh( ¼[k½ izkIr ;k olwy fd, x, ,sls dj] C;kt vFkok 'kkfLr dh jkf'k dh okilh gsrq fMØh vFkok vkns'k dk izorZu fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk ugha djk;k tk;sxkA ¼x½ ,slh lHkh jkf’k] tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½] /kkjk 24 dh mi&/kkjk ¼7½] /kkjk 24 dh mi&/kkjk ¼8½] /kkjk 24 dh mi&/kkjk ¼10½] /kkjk 24 dh mi&/kkjk ¼10½ ds [kaM ¼[k½] /kkjk 24 dh mi&/kkjk ¼12½] /kkjk 25 dh mi&/kkjk ¼1½] /kkjk 32 dh mi&/kkjk ¼1½ ds [kaM ¼[k½ ,oa /kkjk 93 dh mi&/kkjk ¼2½ ds [kaM ¼n½ esa bl vf/kfu;e }kjk fd;s x;s la’kks/ku ds QyLo:i fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ds v/khu laxzfgr dh tk ldrh Fkh ijUrq ftudk laxzg.k ugha fd;k x;k] dk laxzg.k mi;qZDr /kkjkvksa esa fd, x, la’kks/ku ds vuqlkj fd;k tk ldsxkA ¼ii½ 'kadkvksa ds fujkdj.k gsrq ,rn~ }kjk ;g ?kksf"kr fd;k tkrk gS fd fdlh O;fDr dh vksj ls ,slk dksbZ dk;Z ;k yksi] tks bu /kkjkvksa ds izo`Ùk ugha gksus dh n'kk esa naMuh; ugh gksrk] vijk/k ds :i esa naMuh; ugha gksxkA** fcgkj&jkT;iky ds vkns'k ls] eukst dqekj, ljdkj ds la;qDr lfpoA 19 vxLr 2015 la0 ,y0th0&1&14@2015@yst% 115 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 13 vxLr 2015 dks vuqer fcgkj ewY;of)Zr dj ¼la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2015

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 [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk A

fcgkj&jkT;iky ds vkns'k ls] eukst dqekj, ljdkj ds la;qDr lfpoA Bihar Value Added Tax (Amendment and Validation) Act, 2015 [Bihar Act 13, 2015] AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT, 27 OF 2005) Be it enacted by the Legislature of the State of Bihar in the Sixty-Sixth year of the Republic of India as follows:-

(1) This Act may be called the Bihar Value Added Tax (Amendment and Validation) Act, 2015.

1. (2) It shall extend to the whole of the State of Bihar.
2. (3) Section- 2, Section- 3 and Section- 12 of this Act shall come into force at once where as section- 4, section- 5, section- 6, section- 7, section- 8, section- 9, section- 10 and

Section- 11 shall be deemed to have come in force with effect from the 31

st day of March,

Act, 2005 (Act 27 of 2005)- The words “five lakh rupees” used in first proviso of clause (b)

of sub-section (3) of section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words “ten lakh rupees”.

notification issued under this section” shall be added.

ॢबह र गजट

[स ध रण 19 अग त 2015

Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub-section

1. (6) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”.

Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub-section

1. (7) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”.

Act, 2005 (Act 27 of 2005)- After the words and figures “sub-section (1)” used in clause

1. (a) of sub-section (8) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures “or sub-section (1A)” shall be added.

by the words and figures “sub-section (1A)”.

1. (2) The words and figures “sub-section (1)” used in clause (b) of sub-section (10)

of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted

by the words and figures “sub-section (1A)”.

Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub-section

1. (12) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”.

Act, 2005 (Act 27 of 2005)- The words and figures “sub-sections (1)” used in sub-section

1. (1) of section 25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-sections (1A)”.

Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in clause (b) of sub-section (1) of section 32 of the Bihar Value Added Tax Act, 2005 (Act 27

of 2005) shall be substituted by the words and figures “sub-section (1A)”.

Added Tax Act, 2005 (Act 27 of 2005)- After the words and figures used in “sub-section (1)” of clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures “and (1A)” shall be added.

of sub-section (6) of section 24, sub-section (7) of section 24, sub-section (8) of section 24,

sub-section (10) of section 24, clause (b) of sub-section (10) of section 24, sub-section (12) of section 24, sub-section (1) of section 25, clause (b) of sub-section (1) of section 32 and clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be deemed to have been in force and always be in force, for all purposes, validly and effectively for all material times with effect from the 31 st day of March, 2012.

1. (2) (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and rules made there under shall be deemed to be taken or done and always be taken or done, for all

purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken

or done as if the section 24, section 25, section 32 and section 93 as amended by this

बहार गजट (असाधारण), 19 अग त 2015

amendment had been in force for all material times and, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other Authority:-

1. (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty;
2. (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty;
3. (c) recoveries may be made in accordance with the provisions of sub-section (6) of

section 24, sub-section (7) of section 24, sub-section (8) of section 24, sub-section (10) of

section 24, clause (b) of sub-section (10) of section 24, sub-section (12) of section 24, sub- section (1) of section 25, clause (b) of sub-section (1) of section 32 and clause (r) of sub-

section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) of all

amounts which could have been collected under the Bihar Value Added Tax Act, 2005 by

reason of amendment made in the above section 24 , section 25, section 32 and section 93

by this amendment but which had not been collected.

1. (ii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this amendment in the above provisions had not come into force.” By order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to Government. ————

[ध ¡क स०चव लय म

१ ण लय

ॢबह र पटन ह र क ०शत eव# म

१ ॢ त? ॢबह र गजट

[स ध रण 942'5)1+400'ड -ट.-प -?

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