27 of the Bihar Act 6, 2006 �– After clause (b) of Sub-Section (1) of Section-27 of the Act, the following a new clause (c) shall be added, namely :- “(c) May impose property tax (tax on all type of residential and commercial holdings) within the local limits of its jurisdiction.”
5. Amendment of Section-31 of the Bihar Act 6, 2006 �– (i) In sub-section (1) of Section-31 of the Act, the words "authority as may be prescribed by the Government" shall be substituted by The words "Comptroller and Auditor General of India or an authority authorized by him".
(ii) In sub-section (2) of Section-31 of the Act, the words "Prescribed authority" shall be substituted by The words "Comptroller and Auditor General of India or an authority authorized by him."
(iii) In sub-section (3) of Section-31 of the Act, the words "Prescribed authority" shall be substituted by The words "Comptroller and Auditor General of India or an authority authorized by him."
(iv) After Sub-Section-(3) of Section-31 of the Act, the following new Sub- Section (4) shall be added, namely:– "(4) Annual report of the Comptroller and Auditor General of India or an authority authorized by him shall be laid on before the both houses of the State Legislature."