िनबंधन सं� या पी0ट�0-40 �बहार गजट�बहार गजट�बहार गजट�बहार गजट असाधारण अंकअसाधारण अंकअसाधारण अंकअसाधारण अंक �बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत 1111 पौषपौषपौषपौष 1930 1930 1930 1930 ((((शशशश0000)))) ((((संसंसंसं0000 प प प पटना टना टना टना 555577777777)))) पपपपटनाटनाटनाटना, , , , सोमवारसोमवारसोमवारसोमवार 22222222 ,दस. ब ,दस. ब ,दस. ब ,दस. बर र र र 2008200820082008 fof/k foHkkx &&&&&& vf/klwpuk,a 22 fnlEcj 2008 la0&,y0th0&1&22@2008@yst%187&fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 18 fnlEcj] 2008 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS%& fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA ¼fcgkj vf/kfu;e 28] 2008½ fcgkj ewY; of)Zr dj ¼la’kks/ku½ vf/kfu;e] 2008 izLrkouk%& vlk/kkj.k fLFkfr ;Fkk izkd`frd vkink esa vfrfjDr dj dh ns;rk ls foeqfDr nsus rFkk fjVuZ nk;j djus vkSj dj tek djus dh rkjh[k c<+kus gsrq izko/kku djus ds fy, fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e la[;k&27@2005½ esa la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; ds mulBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks %& 1- laf{kIr uke] foLrkj ,oa izkjEHkA& ¼1½ ;g vf/kfu;e fcgkj ewY; of)Zr dj ¼la’kks/ku½ vf/kfu;e] 2008 dgk tk ldsxkA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g rqjar izo`Ùk gksxkA 2- fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@2005½ dh /kkjk&3 d d esa la’kks/ku A& fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@2005½ dh /kkjk&3 d d dh mi /kkjk ¼3½ ds ckn ,d u;h mi /kkjk ¼4½ fuEu izdkj ls vUr%LFkkfir fd;k tk;sxk%& ¼4½ bl /kkjk esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] jkT; ljdkj yksdfgr esa vf/klwpuk esa ;Fkk fofufnZ"V fuc/kZu ,oa 'kÙkksZa ds v/;/khu vfrfjDr dj ds mnxzg.k ls foeqfDr ns ldsxhA 3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27@2005½ dh /kkjk&24 esa la’kks/kuA& 2 �बहार गजट, (असाधारण)] 22 fnlEcj 2008 ¼1½- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e la[;k 27@2005½ dh /kkjk&24 dh mi /kkjk ¼6½ esa ,d ijUrqd fuEu izdkj ls vUr%LFkkfir fd;k tk;sxk %& ^^ijUrq ;g fd vkink tSlh vlk/kkj.k fLFkfr esa vk;qDr fdlh lkekU; ;k fo’ks"k vkns’k }kjk vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, mi /kkjk ¼6½ esa fooj.kh ;k =Sekfld fooj.k nkf[ky djus dh fu/kkZfjr rkjh[k dks fdlh vof/k ds fy, c<+k ldsaxs fdUrq ;g o`f) rhu ekg ls vf/kd ugha gksxhA ijUrq ;g Hkh fd jkT; ljdkj fooj.kh ;k =Sekfld fooj.k nkf[ky djus dh fu;r frfFk dks fu/kkZfjr frfFk ls Ng ekg dh vof/k rd c<+k ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA** ¼2½- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&24 dh mi /kkjk ¼9½ ds [k.M ¼x½ ds ckn ,d u;k [k.M ¼?k½ fuEu izdkj ls vUr%LFkkfir fd;k tk;sxk%& ^^¼?k½ bl mi /kkjk ds [k.M ¼d½ ,oa ¼[k½ esa vUrfoZfuZf"V fdlh ckr ds gksrs gq, Hkh vk;qDr vkink tSlh vlk/kkj.k fLFkfr esa lkekU; ;k fof’k"V vkns’k }kjk vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, bl mi /kkjk ds [k.M ¼d½ ,oa ¼[k½ esa dj Hkqxrku gsrq fu;r rkjh[k dh vof/k dks c<+k ldsaxs fdUrq ;g of̀) 3 ekg ls vf/kd ugha gksxhA ijUrq jkT; ljdkj bl mi&/kkjk ds [k.M ¼d½ ,oa ¼[k½ esa ;Fkk fofgr dj Hkqxrku dh fu;r rkjh[k dks Ng ekg rd dh vof/k rd c<+k ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA** 4- fujlu ,oa O;ko`fÙk A& ¼1½ fcgkj ewY; of)Zr dj vf/kfu;e ¼la’kks/ku½ v/;kns’k] 2008 ¼fcgkj v/;kns’k la[;k 3] 2008½ blds }kjk fujflr fd;k tkrk gSA ¼2½ ,sls fujlu ds jgrs gq, Hkh mDr v/;kns’k ds }kjk ;k v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk 'kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh x;h le>h tk;sxh ekuksa ;g vf/kfu;e ml fnu izo`Ùk Fkk ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA &&&&&& 22 fnlEcj 2008 la0&,y0th0&1&22@2008@188 yst%A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 18 fnlEcj] 2008 dks vuqer fcgkj ewY; of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2008 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 [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kÑr ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA (Bihar Act 28, 2008) THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008 AN ACT Preamble :- To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and to make provision for exemption from levy of additional tax and to extend the date of filing return and payment of tax in extra ordinary situation such as natural disaster etc.
BE it enacted by the Legislature of the State of Bihar in the fifty-ninth year of the Republic of India as follows :- 1 . Short title, extent and Commencement— (1 ) This Act may be called the Bihar Value Added Tax (Amendment) ACT 2008.
(2 ) It shall extend to the whole of the State of Bihar.
(3 ) It shall come into force at once.
2 . Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no.
27/2005) .– 3 �बहार गजट, (असाधारण)] 22 fnlEcj 2008 After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-
(4) Notwithstanding anything contained in this section, the State Govt.
may, by notification and subject to such conditions and restrictions as may be specified therein exempt from the levy of Additional Tax in the public interest.
3 . Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).–
(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005 (Act No. 27/2005) shall be inserted in the following way:- “Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months.
Provided also that the State Government may extend the due date of filing return / quarterly statement beyond stipulated date for a period of six months but not more than three months at a time.”
(2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way :
“(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in subsection (a) provided that such extension shall not exceed three months.
Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time.”
4. Repeal and Savings .-
(1) The Bihar Value Added Tax (Amendment) Ordinance, 2008, (Bihar Ordinance no. 3, 2008) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken in the exercise of any powers conferred by or under the said Ordinance shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act as if this Act was in force on the day on which such thing or action was done or taken.
fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA ———— अधी0क, सिचवालय मुिणालय, �बहार, पटना �ारा ूकािशत एवं मु,ित। �बहार गजट (असाधारण) 577-571+400-ड�0ट�0पी0।