The proviso to sub-Section (1) of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011), shall be substituted by the following, namely— “Provided that every person, other than an employer, liable to tax under this Act, who has remitted the tax from him due under the Act, along with the interest, if any, payable under sub-Section (3) of Section 8 of the Act shall not be required to furnish the return specified in this Section.” 7 �बहार गजट (असाधारण), 1 अूील 2013
PART-3 AMENDMENT IN BIHAR MOTOR VEHICLES TAXATION ACT, 1994
4. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994—In the said Act a new sub section-(7) shall be inserted after sub section (6) of section-5 namely- “(7) if a new vehicle three wheeler/taxis/motor cab/maxi cab is being registered in the name of a female as commercial vehicle and she possessed a valid transport driving license with a purpose to operate/ply either herself or by any other female driver having valid transport driving license exclusively, then the said vehicle will be given 100% exemption in road tax.
In case of violation of above provision, the said vehicle will be charged admissible one time tax for such vehicle and penalty of equivalent amount.