CourtMesh

The Bihar Taxation Law Amendment Act, 2017

State Act of Bihar · Act 13 of 201730,883 characters of text

The enactment

Long titleTHE BIHAR TAXATION LAW AMENDMENT ACT, 2017
TypeAct
CitationAct 13 of 2017
Year2017
JurisdictionState of Bihar
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

�ब�ब�ब�बहारहारहारहार असाधारणअसाधारणअसाधारणअसाधारण �बहार�बहार�बहार�बहार ((((संसंसंसं0 पटनापटनापटनापटना 378) ) ) ) पटनापटनापटनापटना l a0 l a0 l a0 l a0 , y 0 t h0 &0, y 0 t h0 &0, y 0 t h0 &0, y 0 t h0 &0 1 &1 51 &1 51 &1 51 &1 5 @ 2 0 1 7 @ 9 6 y st %@ 2 0 1 7 @ 9 6 y st %@ 2 0 1 7 @ 9 6 y st %@ 2 0 1 7 @ 9 6 y st % f t li j e g ke f g e j k T;i k y f n u k adf n u k adf n u k adf n u k ad 0 3 e bZ] 2 0 1 70 3 e bZ] 2 0 1 70 3 e bZ] 2 0 1 70 3 e bZ] 2 0 1 7 f y ;s i zdk f ' k r f d;k t k rk gSA िनबंधन सं� या हारहारहारहार गजटगजटगजटगजट असाधारणअसाधारणअसाधारणअसाधारण अंकअंकअंकअंक सरकारसरकारसरकारसरकार �ारा�ारा�ारा�ारा ूकािशतूकािशतूकािशतूकािशत 18 वैशाखवैशाखवैशाखवैशाख 1939 (शशशश0) पटनापटनापटनापटना, सोमसोमसोमसोमवारवारवारवार, 8888 मईमईमईमई 2017 f o f / k f o Hk k xf o f / k f o Hk k xf o f / k f o Hk k xf o f / k f o Hk k x &&& &&& && && v f / k lwp u k , av f / k lwp u k , av f / k lwp u k , av f / k lwp u k , a 8 e b Z 2 0 1 78 e b Z 2 0 1 78 e b Z 2 0 1 78 e b Z 2 0 1 7 @ 2 0 1 7 @ 9 6 y st %@ 2 0 1 7 @ 9 6 y st %@ 2 0 1 7 @ 9 6 y st %@ 2 0 1 7 @ 9 6 y st % A &f c g k j fo / kk u eaM y } k j k ;F k k i k f j r dk fu Eu fy f [k r v f/ k f u ;e ] 0 3 e bZ] 2 0 1 70 3 e bZ] 2 0 1 70 3 e bZ] 2 0 1 70 3 e bZ] 2 0 1 7 dks v uqe f r n s pqds g Sa] b lds } k j k loZ&lk / k k j . k dh lwp u k f c g k j&j k T;i k y ds v k ns' k ls] l qj sU æ l qj sU æ l qj sU æ l qj sU æ i zlk n ' k e kZi zlk n ' k e kZi zlk n ' k e kZi zlk n ' k e kZ lj dk j ds lf p o िनबंधन सं� या पी0ट$0-40 गजटगजटगजटगजट ूकािशतूकािशतूकािशतूकािशत fu Eu fy f [k r v f/ k f u ;e ] dks v uqe f r n s pqds g Sa] b lds } k j k loZ&lk / k k j . k dh lwp u k ds j k T;i k y ds v k ns' k ls] i zlk n ' k e kZi zlk n ' k e kZi zlk n ' k e kZi zlk n ' k e kZ ]]]] lj dk j ds lf p o A 2 �बहार गजट (असाधारण), 8 मईमईमईमई 2017 [fcgkj vf/kfu;e 13] 2017fcgkj vf/kfu;e 13] 2017fcgkj vf/kfu;e 13] 2017fcgkj vf/kfu;e 13] 2017] fcgkj djk/kku fof/k ¼fcgkj djk/kku fof/k ¼fcgkj djk/kku fof/k ¼fcgkj djk/kku fof/k ¼la'la'la'la'kks/ku½ kks/ku½ kks/ku½ kks/ku½ vf/kfu;evf/kfu;evf/kfu;evf/kfu;e] 2017] 2017] 2017] 2017 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dkfcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dkfcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dkfcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la'la'la'la'kks/ku kks/ku kks/ku kks/ku djus ds fy, fo/ks;ddjus ds fy, fo/ks;ddjus ds fy, fo/ks;ddjus ds fy, fo/ks;dAAAA Hkkjr x.kjkT; ds vM+lBosa o"kZ esa fcgkj jkT; fo/kku&eaMy n~okjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& 1111---- laf{kIr uke] izkjaHk vkSj foLrkj laf{kIr uke] izkjaHk vkSj foLrkj laf{kIr uke] izkjaHk vkSj foLrkj laf{kIr uke] izkjaHk vkSj foLrkj A & A & A & A & ¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2017 dgk tk ldsxkA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g ml rkjh[k dks izoR̀r gksxk] tks fcgkj ljdkj] jkti= esa] vf/klwpuk }kjk] fu;r djs % Ikjarq bl vf/kfu;e ds fHkUu&fHkUu mica/kksa ds fy, fHkUu&fHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj ,sls fdlh mica/k esa bl vf/kfu;e ds izkjaHk ds izfr fdlh funsZ'k dk ;g vFkZ yxk;k tk;sxk fd og ml mica/k ds izo`Ùk gksus ds izfrfunsZ'k gSA 2222---- ifjHkk"kkifjHkk"kkifjHkk"kkifjHkk"kk A & A & A & A & ^^fu;r rkjh[k** ls og rkjh[k vfHkizsr gS ftldks bl la'kks/ku vf/kfu;e] 2017 ds mica/k izo`Ùk gksaxsA 3333---- fcgkj ewY; of)Zr dj vf/fcgkj ewY; of)Zr dj vf/fcgkj ewY; of)Zr dj vf/fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk ¼2B½ dk la'kfu;e] 2005 dh /kkjk ¼2B½ dk la'kfu;e] 2005 dh /kkjk ¼2B½ dk la'kfu;e] 2005 dh /kkjk ¼2B½ dk la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ¼1½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼bl vf/kfu;e esa blds i'pkr~] ^^ewY; of)Zr dj vf/kfu;e** ds :i esa fufnZ"V½ dh /kkjk 2 dk [k.M ¼B½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%& ^¼B½ ^^eky** ls vfHkizsr gS(* lafo/kku dh lkroha vuqlwph ds lwph II ds izfof"V 54 esa lfEefyr eky( ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 2 ds [k.M ¼.k½ ds mi&[k.M ¼i½ rFkk ¼ii½ foyksfir fd, tk,saxsA 4444---- ewY; of)Zr dj vf/ewY; of)Zr dj vf/ewY; of)Zr dj vf/ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 3d esa la'kfu;e] 2005 dhs /kkjk 3d esa la'kfu;e] 2005 dhs /kkjk 3d esa la'kfu;e] 2005 dhs /kkjk 3d esa la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ewY; of)Zr dj vf/kfu;e dh /kkjk 3d dh mi/kkjk ¼1½ esa 'kCn ^^mlds }kjk lans; dj ds vykos** ds ckn 'kCn ^^vuqlwph IV esa fofuZfn"V** foyksfir fd, tk,saxsA 5555---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 3dd dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 3dd dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 3dd dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 3dd dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 3dd foyksfir dh tk;sxhA 6666---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 4 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 4 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 4 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 4 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005dh /kkjk 4 foyksfir dh tk;sxhA 7777---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 5 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 5 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 5 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 5 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 5 foyksfir dh tk;sxhA 8888---- eeeewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 7 dk foyksiuAwY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 7 dk foyksiuAwY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 7 dk foyksiuAwY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 7 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 7 foyksfir dh tk;sxhA 9999---- ewY; of)Zr dj vfewY; of)Zr dj vfewY; of)Zr dj vfewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 8 esa la'/kfu;e] 2005 dh /kkjk 8 esa la'/kfu;e] 2005 dh /kkjk 8 esa la'/kfu;e] 2005 dh /kkjk 8 esa la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 8 esa 'kCn rFkk vad ^^/kkjk 6** ds ckn 'kCn lewg] vad ,oa dks"Bd ^^/kkjk 7 ;k /kkjk 13 dh mi&/kkjk ¼2½** dks 'kCn lewg] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼1½** }kjk izfrLFkkfir fd, tk,saxsA 10101010---- ewY; of)Zr dj vf/kfu;e] ewY; of)Zr dj vf/kfu;e] ewY; of)Zr dj vf/kfu;e] ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 esa la'2005 dh /kkjk 13 esa la'2005 dh /kkjk 13 esa la'2005 dh /kkjk 13 esa la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ¼1½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼1½ foyksfir dh tk;sxh rFkk /kkjk 13 dh orZeku mi&/kkjk,¡ ¼2½ rFkk ¼3½ dks Øe'k% ¼1½ ,oa ¼2½ ds :i esa iqu% la[;kafdr fd;k tk;sxkA ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼d½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%& ^^¼d½ ekyksa dh fcØh ij dj dk mn~xzg.k jkT; esa fcØh dh Jà[kyk esa ,sls fcUnq ;k fcUnqvksa ij fd;k tk;sxk tSlk jkT; ljdkj vf/klwpuk }kjk fofufnZ"V djsA** ¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼[k½ esa 'kCn ^^fdlh vf/klwpuk }kjk jkT; ljdkj** ds ckn 'kCn ^^vuqlwph IV esa fofufnZ"V** foyksfir fd;s tk,saxsA ¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼x½ esa 'kCn ^^izdkf’kr vf/klwpuk }kjk jkT; ljdkj** ds ckn 'kCn ^^vuqlwph IV esa fofufnZ"V** foyksfir fd;s tk;saxsA 11111111---- ewY; of)Zr dj vfewY; of)Zr dj vfewY; of)Zr dj vfewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 14 esa la'/kfu;e] 2005 dh /kkjk 14 esa la'/kfu;e] 2005 dh /kkjk 14 esa la'/kfu;e] 2005 dh /kkjk 14 esa la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 14 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^14- ekyksa dh fcØ; dher ij] ipkl ls vuf/kd] fdUrq chl izfr'kr ls vU;qU; dh ,slh nj ls] tks jkT; ljdkj] ,slh 'krksZa vkSj fuca/kuksa ds v/khu jgrs gq;s] vf/klwpuk }kjk fofufnZ"V djs] dj lank; gksxkA 3 �बहार गजट (असाधारण), 8 मईमईमईमई 2017 12121212---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 15 foyksfir dh tk;sxhA 13131313---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 15d foyksfir dh tk;sxhA 14141414---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 15[k foyksfir dh tk;sxhA 15151515---- ewY; oewY; oewY; oewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuAf)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuAf)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuAf)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 16 foyksfir dh tk;sxhA 16161616---- ewY; of)Zr dj vfewY; of)Zr dj vfewY; of)Zr dj vfewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 esa la'/kfu;e] 2005 dh /kkjk 24 esa la'/kfu;e] 2005 dh /kkjk 24 esa la'/kfu;e] 2005 dh /kkjk 24 esa la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼1d½ fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^¼1d½izR;sd O;fDr] tks dksbZ jftfLVªd`r O;kSgkjh gS] izR;sd frekgh ds fy, fofufnZ"V :i ls fofgr foØ;]

Ø;] izkfIr;ksa vkSj eky ds izs"k.k rFkk fdlh vU; laO;ogkj ls lEcfU/kr vius lHkh laO;ogkj ds laca/k esa ,d lgh ,oa lEiw.kZ fooj.kh fofgr izkf/kdkjh dks ,sls izk:i vkSj ,slh jhfr esa] vk;qDr }kjk vf/klwpuk ds }kjk fofgr frfFk dks ;k mlls iwoZ nkf[ky djsxk% fdUrq ;g Hkh fd] fHkUu izdkj ds jftfLVªd`r O;kSgkjh gsrq fHkUu frfFk fufnZ"V dh tk ldsaxhA ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼4½ ,oa ¼4d½ foyksfir dh tk;sxhA ¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼5½ fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^¼5½ ;fn dksbZ fooj.kh nkf[ky djus ds fy, fofgr fu;r rkjh[k vodk'k dk fnu gS rks vxyh rkjh[k dks ftldks dk;kZy; [kqyrk gS] fu;r rkjh[k le>h tk;sxhA** ¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼6½ eas 'kCn] vad ,oa dks"Bd^^mi&/kkjk ¼1d½ ;k mi&/kkjk ¼2½ ;k mi&/kkjk ¼3½ ;k mi&/kkjk ¼4½** 'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ;k mi&/kkjk ¼3½** }kjk izfrLFkkfir fd, tk,saxsA ¼5½ ewY; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼6½ ds izFke ijarqd ds 'kCn lewg ^^mi&/kkjk ¼3½** ds i'pkr~ 'kCn] vad ,oa dks"Bd ^^;k mi&/kkjk ¼4½ ;k mi&/kkjk ¼4d½** dks foyksfir fd;k tk;sxkA ¼6½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼7½ esa 'kCn lewg^^nkf[ky** ds i'pkr~ 'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ds v/khu frekgh fooj.kh vFkok mi&/kkjk ¼4½ ds v/khu frekgh C;kSjs** dks 'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ds v/khu fooj.kh** }kjk izfrLFkkfir fd, tk,saxsA ¼7½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼8½ ds 'kCn] vad ,oa dks"Bd ^^vFkok mi&/kkjk ¼3½** ds i'pkr~ 'kCn] vad ,oa dks"Bd vFkok mi&/kkjk ¼4d½ vFkok mi&/kkjk ¼4½ v/khu frekgh C;kSjs** dks foyksfir fd;k tk;sxkA ¼8½ ewY; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼9½ ds [k.M ¼d½ esas 'kCn lewg ^^/kkjk 15 dh mi&/kkjk ¼1½ rFkk mi&/kkjk ¼4½ ds v/khu dj pqdkus ds vuqKkr izR;sd C;kSgkjh dks NksM+dj**dks foyksfir fd, tk,saxsA ¼9½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼9½ dk [k.M ¼[k½ foyksfir fd;k tk;sxkA ¼10½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼10½ fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^¼10½ ;fn dksbZ O;kSgkjh] mi&/kkjk ¼1d½ ds v/khu nh tkus okyh visf{kr fooj.kh mi&/kkjk ¼9½ ds mica/kksa ds vuqlkj dj dh jde dk lank; djus ds fy, vlQy jgrk gS rks ,slk O;kSgkjh%& ¼d½ mlds }kjk ;FkkfLFkfr fooj.kh ;k =Sekfld laf{kIr fooj.k ;k iqujhf{kr fooj.kh ds vuqlkj mi&/kkjk ¼9½ ds v/khu lank; ij dj( ;k ¼[k½ ml vof/k ds fy, lank; ij dj] ftlds fy, og mi&/kkjk ¼1½ ds v/khu fooj.kh nsus esa vlQy jgk gS] ml rkjh[k ls ftldks bl izdkj lank; dj mlds lank; dh rkjh[k dks fu;r gks x;k Fkk] fu;r jde ds Ms<+ izfr'kr izfrekl dh nj ls C;kt dk lank; djus dk nk;h gksxkA Li"Vhdj.k&Li"Vhdj.k&Li"Vhdj.k&Li"Vhdj.k&bl mi&/kkjk ds iz;kstu ds fy,]& ¼i½ tgk¡ dj ds lank; esa O;frØe dh vof/k ,d ekl ls de dh vof/k gS ogk¡ ,slh vof/k ds laca/k esa ,sls dj ij lans; C;kt lekuqikfrd :i ls laxf.kr fd;k tk,xk( ¼ii½ ^^ekl** ls rhl fnu vfHkizsr gSaA** 17171717---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24d foyksfir dh tk;sxhA 18181818---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 30 foyksfir dh tk;sxhA 4 �बहार गजट (असाधारण), 8 मईमईमईमई 2017 19191919---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa la'la'la'la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ¼1½ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼[k½ rFkk ¼x½ foyksfir fd;s tk;saxsA ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼p½ esa 'kCn ^^ds tks vuqlwph 4 esa ;FkkfofufnZ"V gS]** dks foyksfir fd;k tk;sxkA ¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼p½ esa 'kCn ^^}kjk visf{kr lk{;** ds ckn 'kCn] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼2½]** 'kCn] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼1½]** }kjk izfrLFkkfir fd, tk,saxsA ¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1d½ dks foyksfir fd;k tk;sxkA 20202020---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 36 foyksfir dh tk;sxhA 21212121---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa la'la'la'la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ¼1½ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 52 dh mi&/kkjk ¼1½ esa dks"Bd] 'kCn rFkk vad ^^¼/kkjk 15 dh mi&/kkjk ¼1½] ;k mi&/kkjk ¼1d½ ;k mi/kkjk ¼4½ ds v/khu dj ds lank; ds fy, vuqKkr O;kSgkjh ls fHkUu½** dks foyksfir fd;k tk;sxkA ¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 52 dh mi&/kkjk ¼4½ dks foyksfir fd;k tk;sxkA 22222222---- ewY; of)Zr dj vf/ewY; of)Zr dj vf/ewY; of)Zr dj vf/ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 53 esa la'kfu;e] 2005 dhs /kkjk 53 esa la'kfu;e] 2005 dhs /kkjk 53 esa la'kfu;e] 2005 dhs /kkjk 53 esa la'kks/kuAkks/kuAkks/kuAkks/kuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 53 dh mi&/kkjk ¼1½ dk [k.M ¼d½ foyksfir fd;k tk;sxkA 23232323---- ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyksiuAewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 69d foyksfir dh tk;sxhA 24242424---- ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph I] vuqlwph ] vuqlwph ] vuqlwph ] vuqlwph II] vuqlwph ] vuqlwph ] vuqlwph ] vuqlwph III] vuqlwph ] vuqlwph ] vuqlwph ] vuqlwph IIId rFkk d rFkk d rFkk d rFkk vuqlwph vuqlwph vuqlwph vuqlwph IV dk foyksiuAdk foyksiuAdk foyksiuAdk foyksiuA & & & & ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwph I] vuqlwph II] vuqlwph III] vuqlwph IIId rFkk vuqlwph IV] foyksfir dh tk;saxhA 25252525---- O;ko`frAO;ko`frAO;ko`frAO;ko`frA & & & & ¼1½ ewY; of)Zr dj vf/kfu;e dk la'kks/ku ¼;FkkfLFkfr ftls blds i'pkr~ ^^,slk la'kks/ku** ;k ^^la'kksf/kr vf/kfu;e** dgk x;k gS½ mi/kkjk ¼2½ esa mfYyf[kr foLrkj rd & ¼d½ ,sls la'kks/ku ds le; fdlh Hkh izoR̀r ;k fon~;eku dks iqu% izofrZr ugha djsxk( ;k ¼[k½ iwoZ izpkfyr la’kksf/kr vf/kfu;e vkSj vkns'k ;k mlds v/khu lE;d~ :i ls fd, x, ;k HkqDrh xbZ fdlh ckr dks izHkkfor ugha djsxk( ;k ¼x½ ,sls la'kks/ku ds v/khu la'kksf/kr vf/kfu;e ;k vkns'k fdlh vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] ;k vftZr] izksnHkwr ;k mixr nkf;Ro dks ugha djsxk% ijarq ;g fd fdlh vf/klwpuk ds n~okjk fofuos'k ij izksRlkgu ds :i esa vuqnRr dksbZ dj NwV] fo'ks"kkf/kdkj ds :i esa tkjh ugha jgsxh] ;fn fu;r fnu ij ;k mlds i'pkr~ mDr vf/klwpuk fo[kafMr gks tkrh gS( ¼?k½ fdlh dj] vf/kHkkj] 'kkfLr] C;kt tks ns; gSa ;k ns; gks ldrs gSa ;k dksbZ leigj.k ;k la'kksf/kr vf/kfu;e ds mica/kksa ds f[kykQ fd, x, fdlh vijk/k ds laca/k esa mixr ;k fn, x, naM dks izHkkfor ugha djsxk( ¼M-½ fdlh vUos"k.k] tkap] fu/kkZj.k dk;Zokgh] U;k;fu.kZ;u vkSj vU; dksbZ fof/kd dk;Zokgh ;k cdk;ksa dks olwyh ;k ;FkkiwoksZDr fdlh dj] vf/kHkkj] 'kkfLr] tqekZuk] C;kt] vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] nkf;Ro] leigj.k ;k naM ds laca/k esa mipkj vkSj fdlh ,sls vUos"k.k] tkap] fu/kkZj.k dk;Zokgh] U;k;fu.kZ;u vkSj vU; fof/kd dk;Zokfg;ksa ;k cdk;ksa dh olwyh ;k mipkj dks lafLFkr] tkjh ;k izofrZr dj ldsxk vkSj fdlh ,sls dj] vf/kHkkj] 'kkfLr] tqekZuk] C;kt] leigj.k ;k naM mn~x`fgr ;k vf/kjksfir gks ldsxk tSls fd bl vf/kfu;e dks bl izdkj la'kksf/kr ugha fd;k x;k gS] dks izHkkfor ugha djsxk ( ¼p½ dk;Zokfg;ka] ftlds varxZr ftudk laca/k fdlh vihy] iqufoZyksdu ;k funsZ'k ftUgs fu;r fnu ls iwoZ ;k ml fnu ij ;k mlds i'pkr~ mDr la'kksf/kr vf/kfu;e ds v/khu lafLFkr fd;k x;k gS vkSj ,slh dk;Zokfg;ka mDr la'kksf/kr vf/kfu;e ds v/khu tkjh jgsaxh tSls fd ;g vf/kfu;e izo`Rr ugha gqvk gks vkSj mDr vf/kfu;e dks la'kksf/kr ugha fd;k x;k gS] dks izHkkfor ugha djsxkA ¼2½ fujlu ds izHkko ds lanHkZ esa fcgkj ,oa mM+hlk lk/kkj.k [kaM vf/kfu;e] 1917 dh /kkjk 8 ds lk/kkj.k mi;kstu ij izfrdwy izHkko ;k izHkkfor djus ds mi/kkjk ¼1½ vkSj ¼2½ esa fufnZ"V fof'k"V fo"k;ksa ds mYys[k dks ugha j[kk tk,xkA f c g k j&j k T;i k y ds v k ns' k ls] l qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZ ]]]] lj dk j ds lf p o A 8 e b Z 2 0 1 78 e b Z 2 0 1 78 e b Z 2 0 1 78 e b Z 2 0 1 7 l a0 , y 0 t h0 &0 1 &1 5 @ 2 0 1 7 @ 9 7l a0 , y 0 t h0 &0 1 &1 5 @ 2 0 1 7 @ 9 7l a0 , y 0 t h0 &0 1 &1 5 @ 2 0 1 7 @ 9 7l a0 , y 0 t h0 &0 1 &1 5 @ 2 0 1 7 @ 9 7 @@@@ y st %y st %y st %y st % A &fc g k j fo / kk u e aM y } kj k ;F k k ik f j r v kSj e g k e f g e jk T;i k y } k jk f n u kad 3 e bZ 2 0 1 7 dk s vu qe r f c g k j dj k / k k u fo f / k ¼l a' k ks/ k u ½ v f / k fu ;e ] 2 0 1 7 f c g k j dj k / k k u fo f / k ¼l a' k ks/ k u ½ v f / k fu ;e ] 2 0 1 7 f c g k j dj k / k k u fo f / k ¼l a' k ks/ k u ½ v f / k fu ;e ] 2 0 1 7 f c g k j dj k / k k u fo f / k ¼l a' k ks/ k u ½ v f / k fu ;e ] 2 0 1 7 dk fu E uf yf [k r vax zst h 5 �बहार गजट (असाधारण), 8 मईमईमईमई 2017 v u qo k n f c g k j&j k T;i k y ds i zk f / k dk j ls b lds } k j k izdk f ' k r f d;k t k rk gS] f t ls Hk k j rh; laf o / k ku ds v u qP Nsn&3 4 8 ds [k aM ¼ 3 ½ ds v / k hu mD r v f /k fu ;e dk v ax zst h Hk k "k k esa izk f / k d̀r i k B le > k t k ;sx k A f c g k j&j k T;i k y ds v k ns' k ls] l qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZ ]]]] lj dk j ds lf p o A [Bihar Act 13, 2017] THE BIHAR TAXATION LAW AMENDMENT ACT, 2017 AN ACT to further amend the Bihar Value Added Tax Act, 2005 BE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:-

1. Short title, extent and commencement.-(1) This Act may be called the Bihar Taxation Law Amendment Act, 2017.

(2) It extends to the whole of the State of Bihar.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. Definition.“appointed day” means the date on which the provisions of this Act come into force.

3. Amendment of Section 2 (l) of the Bihar Value Added Tax Act, 2005-(1) Clause (l) of section 2 the Bihar Value Added Tax Act, 2005 (hereafter referred to in this Act as “the Value added Tax Act”) shall be substituted by the following, namely:- ‘(l) “goods” means the goods included in Entry 54 of List II of the seventh schedule to the Constitution;’.

(2) Sub-clause (ii) and sub-clause (iii) of clause (o) of section 2 of the Value added Tax Act shall be deleted.

4. Amendment of section 3A of the Value Added Tax Act, 2005.-The words “specified in Schedule IV” after the words “surcharge on the sale of goods” in Sub-section

(1) of Section 3A of the Value Added Tax Act shall be deleted.

5. Deletion of section 3AA of the Value Added Tax Act, 2005.-Section 3AA of the Value Added Tax Act shall be deleted.

6. Deletion of section 4 of the Value Added Tax Act, 2005.-Section 4 of the Value Added Tax Act shall be deleted.

7. Deletion of section 5 of the Value Added Tax Act, 2005.-Section 5 of the Value Added Tax Act shall be deleted.

8.Deletion of section 7 of the Value Added Tax Act, 2005.-Section 7 of the Value Added Tax Act shall be deleted.

9. Amendment of section 8 of the Value Added Tax Act, 2005.-The words, figures and bracket “or section 7 or sub-section (2)” after the words “under section 6” of section 8 the Value Added Tax Act shall be shall be substituted by the words figures and bracket “or sub-section (1)”.

10. Amendment of section 13 of the Value Added Tax Act, 2005.-(1) Sub-section

(1) of section 13 of the Value Added Tax Act shall be deleted and the existing sub-sections

(2) and (3) shall be re-numbered as (1) and (2) respectively.

(2) Clause (a) of sub-section (2) of section 13 of the Value added Tax Act shall be substituted by the following namely:- 6 �बहार गजट (असाधारण), 8 मईमईमईमई 2017 “(a) The tax on sale of goods shall be levied at such point or points in a series of sales in the State as a State Government may, by notification, specify.”

(3) The words and comma “specified in schedule IV,” after the words “sale of goods” in clause (b) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted.

(4) The words and comma “in respect of any goods specified in schedule IV,” after the words “the State Government specifies” in clause (c) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted.

11. Amendment of section 14 of the Value Added Tax Act, 2005.-Section 14 of the Value Added Tax Act shall be substituted by the following, namely:- “14. Tax shall be payable on the sale price of the goods at the rate not below ten percent and not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.”

12. Deletion of section 15 of the Value Added Tax Act, 2005.-Section 15 of the Value Added Tax Act shall be deleted.

13. Deletion of section 15A of the Value Added Tax Act, 2005.-Section 15A of the Value Added Tax Act shall be deleted.

14. Deletion of section 15B of the Value Added Tax Act, 2005.-Section 15B of the Value Added Tax Act shall be deleted.

15. Deletion of section 16 of the Value Added Tax Act, 2005.-Section 16 of the Value Added Tax Act shall be deleted.

16. Amendment of section 24 of the Valued Added Tax Act, 2005.-(1) Subsection (1A) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(1A) Every person, being a registered dealer shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specially for each quarter, on or before such date as the Commissioner may, by notification, specify:

Provided that different dates may be specified in respect of different categories of registered dealers.”

(2) Sub-sections (4) and (4A) of section 24 of the Value Added Tax Act shall be deleted.

(3) Sub-section (5) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(5) If the due date prescribed for the filing of any return happens to be a holiday, the next date on which the office opens shall be deemed to be the due date.”

(4) The words, figures and brackets “in sub-section (1A) or sub-section (2) or subsection (3) of sub-section (4)” after the words “contained in” in sub-section (6) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “in subsection (1A) or sub-section (3).

(5) The words, figures and brackets “or sub-section (4) or sub-section (4A)” after the words “or sub-section (3)” in the first proviso to sub-section (6) of section 24 of the Value Added Tax Act shall be deleted.

(6) The words, figures and brackets “quarterly return under sub-section (1A) or the quarterly statement or sub-section (4)” after the words “furnished a” in sub-section (7) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “return under sub-section (1A).

7 �बहार गजट (असाधारण), 8 मईमईमईमई 2017

(7) The words, figures and brackets “or sub-section (4A) or the quarterly statement under sub-section (4)” after the words “or sub-section (3)” in sub-section (8) of section 24 of the Value Added Tax Act shall be deleted.

(8) The words, figures and brackets “other than a dealer permitted to pay tax under the sub-section (1) and sub-section (4) of section 15” after the words “Every dealer” in clause (a) sub-section (9) of section 24 of the Value Added Tax Act shall be deleted.

(9) Clause (b) of sub-section (9) of section 24 of the Value Added Tax Act shall be deleted.

(10) Sub-section (10) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(10) If a dealer, required to furnish the return under sub-section (1A), fails to pay the amount of tax payable according to the provisions of sub-section (9), such dealer shall be liable to pay interest –

(a) in respect of tax payable under sub-section (9), by him in accordance with the return or revised return, as the case may be; or

(b) in respect of the tax payable for the period for which he has failed to furnish returns under sub-section (1A), at the rate of one and a half percent per month of the amount due from the date the tax so payable had become due to the date of its payment.

Explanation: For the purposes of this sub-section —

(i) where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately;

(ii) month shall mean thirty days.”

17. Deletion of section 24A of the Value Added Tax Act, 2005.-Section 24A of the Value Added Tax Act shall be deleted.

18. Deletion of section 30 of the Value Added Tax Act, 2005.-Section 30 of the Value Added Tax Act shall be deleted.

19. Amendment of section 35of the Value Added Tax Act, 2005.-(1) Clauses (b) and (c) of sub-section (1) of Section 35 of the Value Added Tax Act shall be deleted.

(2) The words “in Schedule IV” after the words “specified in” in clause (f) of subsection (1) of Section 35 of the Value Added Tax Act shall be deleted.

(3) The words “in sub-section (2) of section 13” after the words “evidence as required by” in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words “in sub-section (1) of section 13”.

(4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted.

20. Deletion of section 36 of the Value Added Tax Act, 2005.-Section 36 of the Value Added Tax Act shall be deleted.

21. Amendment of section 52of the Value Added Tax Act, 2005.-(1) The words, figures and bracket “(other than a dealer permitted to pay tax under sub-section (1) or subsection (1A) or sub-section (4) of section 15),” in sub-section (1) of Section 52 of the Value Added Tax Act shall be deleted.

(2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted.

22.Amendment of section 53 of the Value Added Tax Act, 2005.-Clause (a) of the proviso to sub-section (1) of section 53 of the Value Added Tax Act shall be deleted.

23. Deletion of section 69A of the Value Added Tax Act, 2005.-Section 69A of the Value Added Tax Act shall be deleted.

24. Deletion of Schedule I, Schedule II, Schedule III Schedule IIIA and Schedule IV of the Bihar Value Added Tax Act, 2005.-Schedule I, Schedule II, Schedule III Schedule IIIA and Schedule IV appended to the Value Added Tax Act shall be deleted.

8 �बहार गजट (असाधारण), 8 मईमईमईमई 2017

25. Saving.(1) The amendment of the Value Added Tax Act (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in sub-section (2) shall not—

(a) revive anything not in force or existing at the time of such amendment; or

(b) affect the previous operation of the amended Act and orders or anything duly done or suffered thereunder; or

(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or orders under the amended Act; or

(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act; or

(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if the Value Added Tax Act had not been so amended;

(f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act and such proceedings shall be continued under the said amended Act as if this Act had not come into force and the Value Added Tax Act had not been amended.

(2) The mention of the particular matters referred to in sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General Clauses Act, 1917 with regard to the effect of repeal.

f c g k j&j k T;i k y ds v k ns' k ls] l qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZl qj sU æ i zlk n ' k e kZ ]]]] lj dk j ds lf p o A ———— अधी*क, सिचवालय मुिणालय, �बहार, iiiiटना �ारा ूकािशत एव ंमु0ित। �बहार गजट (असाधारण) 378-571+400-ड$0ट$0पी0। Website: http://egazette.bih.nic.in

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Bihar Taxation Law Amendment Act, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.