Notwithstanding anything contained in, the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993), the Bihar Entertainment Tax Act, 1948 (Bihar Act 35 of 1948), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), Bihar Electricity Duty Act, 2018 (Bihar Act 4 of 2018), Bihar Tax on Advertisements Act, 2007 (Bihar Act 8 of 2007) and the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011).—
(a) any reference to a Commercial Taxes Officer in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to an Assistant Commissioner State Tax;
(b) any reference to an Assistant Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to a Deputy Commissioner of State Tax;
(c) any reference to a Deputy Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date be construed as a reference to a Joint Commissioner of State Tax;
(d) any reference to a Joint Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to an Additional Commissioner of State Tax;
(e) any reference to an Additional Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to a Special Commissioner of State Tax;
(f) any reference to Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to a Commissioner of State Tax.
By order of the Governor of Bihar, AKHILESH KUMAR JAIN, Secretary to the Government.
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