Bihar act 09 of 2015 : The BIHAR FINANCE ACT 2015

Date: 4 Jun 2015

Department

Department of FINANCE DEPARTMENT

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2 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

fcgkj foÙk vf/kfu;e] 2015 ¼fcgkj vf/kfu;e 9] 2015½

izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=ksa esa miHkksx]O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e]1993 ¼fcgkj vf/kfu;e 16]1993½ ,oa fcgkj foÙk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4] tks fd fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ls lacaf/kr gS] esa la'kks/ku djus ds fy, vf/kfu;eA Hkkjr x.kjkT; ds fN;klBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer

gks%& 1- laf{kIr uke] foLrkj vkSj izkjEHk A& ¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2015 dgk tk

ldsxkA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g rqjar izo`Ùk gksxkA

Hkkx &1 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la’kks/ku

2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼ vf/kfu;e 27]2005½ dh /kkjk&2 dh mi/kkjk ¼u½ dk çfrLFkkiu ,oa bldk fof/kekU;dj.k &¼1½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&2 dh mi&/kkjk ¼u½ dks] fnukad 23 twu] 2005 ds izHkko ls fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk&

*¼u½ ^^vf/klwpuk** ls vfHkizsr gS ljdkjh jkti= esa izdkf'kr vf/klwpuk ,oa blesa okf.kT;&dj foHkkx ds osclkbZV ij viyksM dh xbZ vf/klwpuk 'kkfey gS(

¼2½ fof/kekU;dj.k& mDr vf/kfu;e dh /kkjk&2 dh mi/kkjk ¼u½ esa fd;k x;k la'kks/ku] lHkh iz;kstuksa gsrq 2005 ds twu dh rsbZloha rkjh[k ds izHkko ls lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls] izoÙ̀k ,oa lnSo izo`Ùk le>k tk;sxkA

¼3½ O;kof̀Ùk& ¼i½ vf/kfu;e vFkok blds v/khu cukbZ xbZ fu;ekoyh ,oa fuxZr vf/klwpuk ds v/khu d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk,xh ;k le>k tk,xk ,oa lnSo le>h tk;sxh ;k le>k tk,xk ekuksa bl vf/kfu;e }kjk la'kksf/kr vf/kfu;e lHkh rkfRod le; esa izo`Ùk Fkk rFkk] rn~uqlkj] d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk;sxh ;k fd;k x;k le>k tk,xk ,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa fdlh ckr ds gksrs gq, Hkh&

¼d½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa ,sls dj] C;kt vFkok 'kkfLr ds :Ik esa izkIr dh xbZ vFkok Hkqxrk;h x;h fdlh jkf'k dh okilh gsrq dksbZ okn ;k dksbZ vU; dkjZokbZ u rks izkjEHk dh tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh(

¼[k½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk izkIr ;k olwys x, ,sls dj] C;kt vFkok 'kkfLr dh jkf'k ds okilh gsrq fMØh vFkok vkns'k dk izorZu ugha djk;k tk;sxkA

¼x½ ,slh lHkh jkf'k] tks fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&2 dh mi/kkjk ¼u½ esa bl vf/kfu;e }kjk la'kks/ku ds QyLo:i laxzfgr dh tk ldrh Fkh ijUrq ftudk laxzg.k ugha fd;k x;k gks] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk 2 dh mi/kkjk ¼u½ ds lkFk ifBr /kkjk 3 ds vuq:i olwyh tk ldsxhA

¼ii½ 'kadkvksa ds fujkdj.k gsrq ,rr~ }kjk ;g ?kksf"kr fd;k tkrk gS fd fdlh O;fDr dh vksj ls ,slk dksbZ dk;Z ;k yksi tks bl /kkjk ds izoÙ̀k ugha gksus dh n'kk esa naMuh; ugh gksrk] vijk/k ds :i esa naMuh; ugha gksxkA

3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&62 esa la’kks/kuA& fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼ vf/kfu;e 27]2005½ dh /kkjk&62 dh mi/kkjk ¼1½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk,xk] ;Fkk&

^^62- fcgkj jkT; ls gksdj eky dk ifjogu& ¼1½ ;fn fdlh eky dk ifjogu lM+d ekxZ }kjk fcgkj jkT; ds ckgj ds fdlh LFkku ls vU; fdlh ,sls LFkku ij fd;k tk jgk gS vkSj eky dks <ksus okyk okgu] jkT; ds jkT;{ks= ls xqtjrk gS] rks pkyd ;k okgu dk çHkkjh dksbZ vU; O;fDr jkT; esa izos'k djus ds i'pkr~ ekxZ esa iM+us okyh izFke tk¡p&pkSdh ds izkf/kdkjh ls fofgr jhfr ls vfHkogu vuqKk izkIr djsxk vkSj jkT; dks NksM+us ds iwoZ vafre tk¡p&pkSdh ds izkf/kdkjh dks ogh vfHkogu vuqKk lefiZr djsxk vkSj ekxZ esa iM+us okyh izFke

3 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

tk¡p&pkSdh dks NksM+us ds cgÙkj ?kaVs ls vuf/kd ijarq pkSchl ?kaVs ls vU;wUk ,slh vof/k tks vk;qDr vf/klwpuk }kjk fufnZ"V djs] ds Hkhrj ,slk u djus dh n'kk esa ;g le>k tk;sxk fd bl izdkj ifjofgr fd;k x;k eky okgu ds Lokeh ;k çHkkjh O;fDr }kjk fcgkj jkT; ds Hkhrj csp fn;k x;k gSA**

4- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa ,d u;h /kkjk&46d dk var%LFkkiu&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&46 ds ckn fuEufyf[kr u;h /kkjk&46d var%LFkkfir dh tk;sxh] ;Fkk&

**46d& olwyh dks"kkax& ¼1½ jkT; ljdkj ljdkjh jkti= esa vkns'k izdkf'kr dj vko';drkuqlkj brus olwyh dks"kkaxksa dk xBu dj ldsxh rFkk blesa brus deZpkjh ,oa brus inkf/kdkfj;ksa dh la[;k rFkk Ik;Zos{k.k ,oa fu;a=.k dk ,slk lksiku gksxk tks jkT; ljdkj }kjk mDr vkns'k esa fofufnZ"V fd;k tk;;

ijUrq ;fn /kkjk& 10 dh mi/kkjk& ¼1½ ds v/khu fu;qDr izkf/kdkjh bl rjg fofufnZ"V fd;s tkrss gS rks] os /kkjk& 10 dh mi&/kkjk& ¼1½ ds v/khu 'kfDr;ksa ij izfrdwy izHkko Mkys fcuk] bl vf/kfu;e ds iz;kstu dks dk;kZfUor djus esa /kkjk& 39] /kkjk& 46] ,oa /kkjk&47 ds v/khu izkf/kdkjh ds 'kfDr;ksa dk iz;ksx dj ldsaxsA

¼2½ jkT; ljdkj] ljdkjh jkti= esa vkns'k izdkf'kr dj] olwyh dks"kkax ds fdlh inkf/kdkjh dks] naM izfØ;k lafgrk] 1973 ds v/khu iqfyl LVs'ku ds izHkkjh inkf/kdkjh dh 'kfDr;k¡ rFkk fofHkUu vf/kfu;eksa ds v/khu ,slh vU; 'kfDr;k¡] tSlk og vko';d le>s] fufgr dj ldsxhA

¼3½ vk;qDr] ljdkjh jkti= esa vkns'k izdkf'kr dj olwyh dks"kkax ds fdlh inkf/kdkjh dks] vkns'k esa fofufnZ"V ekeyksa esa /kkjk& 10 ds v/khu fu;qDr izkf/kdkjh dh 'kfDr;ksa ds iz;ksx gsrq izkf/k—r dj ldsxkA

¼4½ olwyh dks"kkax vk;qDr ds fu;a=.k ,oa i;Zos{k.k esa dk;Z djsxk rFkk ,sls dÙkZO;ksa dk ikyu djsxk tks vk;qDr }kjk mUgsa lkSais tk;A**

5- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&11 esa la’kks/kuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&11 esa 'kCn **/kkjk&10** ds Bhd ckn 'kCn ,oa vad **;k /kkjk&46d** tksM+s tk,axsA

6- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&12 esa la’kks/kuA& fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&12 dh mi&/kkjk ¼1½ esa 'kCn **/kkjk&10** ds Bhd ckn 'kCn ,oa vad **;k /kkjk&46d** tksM+s tk,axsA

7- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&46 esa la’kks/kuA& fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&46 dh mi&/kkjk ¼2½ esa 'kCn **lHkh mica/k** ds Bhd ckn 'kCn **vkSj fu;e** tksM+s tk,axsA

Hkkx&2 fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993

¼fcgkj vf/kfu;e 16] 1993½ esa la’kks/kuA 8- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e]

1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk&2 esa la’kks/kuA& ¼1½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 2 dh mi/kkjk ¼1½ ds [k.M ¼d½ esa iz;qDr 'kCn ^^fcgkj foÙk vf/kfu;e] 1981** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005** }kjk izfrLFkkfir fd, tk,axsA

¼2½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk& 2 dh mi/kkjk ¼1½ dk [k.M ¼[k½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk,xk%&

^^O;kSgkjh** ls dksbZ ,slk O;fDr vfHkizsr gS] tks fu;fer :Ik ls ;k vU;Fkk] dkjckj ds vuqØe esa foØ; djrk gS] Ø; djrk gS] iznk; djrk gS] forj.k djrk gS ;k eky ds ,sls Ø;] foØ;] iznk; ;k forj.k ls vkuq"kkafxd dksbZ dk;Z] izR;{kr% ;k vizR;{kr%] pkgs udnh ds fy, ;k vkLFkfxr lank; ds fy, ;k deh'ku] ikfjJfed ;k vU; ewY;oku izfrQy ds fy, djrk gS vkSj blesa ;s 'kkfey gSa]&

¼d½ LFkkuh; izkf/kdkjh( ¼[k½ fgUnw vfoHkDr ifjokj( ¼x½ daiuh ;k dksbZ lkslkbVh ¼ftlds varxZr lgdkjh lkslkbVh 'kkfey gS½] Dyc] QeZ] O;f"V laxe

;k O;f"V fudk;] pkgs fuxfer gks ;k ugha] tks ,slk dkjckj djrk gS( ¼?k½ dksbZ lkslkbVh ¼ftlds varxZr lgdkjh lkslkbVh 'kkfey gSS½] Dyc] QeZ ;k laxe] tks vius

lnL;ksa ls eky dk Ø; djrk gS ;k mudks eky dk foØ;] iznk; ;k forj.k djrk gS( ¼³½ dksbZ vkS|kSfxd] okf.kfT;d] cSafdax ;k O;olk; miØe] tks pkgs dsUnzh; ljdkj dk ;k jkT;

ljdkjksa esa ls fdlh ,d dk ;k fdlh LFkkuh; izkf/kdkjh dk gks ;k ugha gks ( ¼p½ dksbZ vkdfLed O;kikjh(

4 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

¼N½ dksbZ deh'ku vfHkdrkZ] nyky] QSDVj dksbZ izR;k;d vfHkdrkZ] dksbZ uhykedrkZ ;k dksbZ vU; okf.kfT;d vfHkdrkZ] pkgs fdlh Hkh uke ls Kkr gks] tks Lokeh dh vksj ls eky ds foØ;] Ø;] iznk; ;k forj.k dk dkjckj djrk gSA

Li"Vhdj.k&I & izR;sd O;fDr] tks fcgkj jkT; ds ckgj fuokl djus okys fdlh O;kSgkjh dh vksj ls vfHkdrkZ ds :Ik esa dk;Z djrk gS vkSj jkT; esa eky dk Ø;] foØ;] iznk; ;k forj.k djrk gS vFkok ,sls O;kSgkjh dh vksj ls fuEufyf[kr :i esa& ¼d½ deh'ku vfHkdrkZ] nyky] QSDVj] fdlh izR;k;d vfHkdrkZ] fdlh uhykedrkZ ;k fdlh vU;

okf.kfT;d vfHkdrkZ] pkgs fdlh Hkh uke ls Kkr gks( ;k ¼[k½ eky ;k eky ds gd nLrkostksa dks laHkkyus ds fy, vfHkdrkZ( ¼x½ eky dh Ø; dher ds laxzg.k ;k lank; ds fy, vfHkdrkZ ;k ,sls laxzg.k ;k lank; ds fy,

izR;kHkwfrnkrk( ;k ¼?k½ jkT; ds ckgj vofLFkr QeZ ;k daiuh dh ,d LFkkuh; 'kk[kk dk dk;Z djrk gks] bl vf/kfu;e

ds iz;kstukFkZ ,d O;kSgkjh le>k tk,xkA Li"Vhdj.k&II &dksbZ ljdkj] tks dkjckj ds flyflys esa ;k vU;Fkk] udn ;k vkLFkfxr Hkqxrku ;k deh'ku]

ikfjJfed vFkok vU; ewY;oku izfrQy ds fy,] izR;{k :i ls ;k vU;Fkk] eky [kjhnrh] csprh] vkiwfrZ djrh gks ;k forfjr djrh gks] bl vf/kfu;e ds iz;kstukFkZ og O;kSgkjh le>h tk,xhA

Li"Vhdj.k& III &izR;sd O;fDr] tks jkT; ds vUnj ds fdlh Øsrk vFkok vk;krd dks fdlh bysDVªkWuhd okf.kT; vFkok vU;Fkk ek/;e ls vuqlwfpr ekyksa ds vkiwfrZ vFkok lqiwnZxh ds O;olk; ls lac) gks] dks bl vf/kfu;e ds ckor O;kSgkjh ekuk tk,xkA ¼3½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993

¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 2 dh mi/kkjk ¼2½ esa iz;qDr 'kCn ,oa vad ^^fcgkj foÙk vf/kfu;e] 1981 ** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005** }kjk izfrLFkkfir fd, tk,axsA

9- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼ fcgkj vf/kfu;e 16] 1993½ dh /kkjk&3 esa la’kks/kuA& ¼1½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk& 3 dh mi/kkjk ¼2½ esa iz;qDr 'kCn ,oa vad ^^fcgkj foÙk vf/kfu;e] 1981** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005** }kjk izfrLFkkfir fd, tk,axsA

¼2½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3 dh mi/kkjk ¼2½ ds izFke ijarqd esa iz;qDr 'kCn **iPphl gtkj** 'kCn **,d gtkj** }kjk çfrLFkkfir fd;k tk,xkA

¼3½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3 dh mi/kkjk ¼2½ ds r`rh; ijarqd esa iz;qDr 'kCn ,oa vad ^^fcgkj foÙk vf/kfu;e] 1981 dh /kkjk 7 dh mi/kkjk ¼3½] fcgkj foÙk vf/kfu;e] 1981 ds v/khu dj ns;rk esa dVkSrh** 'kCn ,oa vad ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 7] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ds v/khu dj ns;rk esa dVkSrh** }kjk izfrLFkkfir fd, tk,axsA

10- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼ fcgkj vf/kfu;e 16] 1993½ dh /kkjk&3d dk çfrLFkkiuA& fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk&3d fuEufyf[kr }kjk izfrLFkkfir dh tk,xh &

^^3d- jkT; ljdkj dks vuqlwph eas la'kks/ku ;k ifjorZu djus dh 'kfDr& ¼1½ jkT; ljdkj] vf/klwpuk ds }kjk] bl vf/kfu;e ds vuqlwph dks la'kksf/kr vFkok ifjofrZr dj ldsxh ;k blesa fdlh Hkh pht dks tksM+ ldsxhA^^

¼2½ fof/kekU;dj.k& mDr vf/kfu;e dh /kkjk&3d esa la'kks/ku lHkh iz;kstuksa gsrq 2006 ds vxLr dh murhloha rkjh[k ds izHkko ls lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls izo`Ùk ,oa lnSo izoÙ̀k le>k tk;sxkA

¼3½ O;kof̀Ùk& ¼i½ vf/kfu;e vFkok blds v/khu cukbZ xbZ fu;ekoyh ,oa fuxZr vf/klwpuk ds v/khu d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h ,oa lnSo le>h tk;sxh ekuksa bl vf/kfu;e }kjk la'kksf/kr vf/kfu;e lHkh rkfRod le; esa izo`Ùk Fkk rFkk] rn~uqlkj] d`r dksbZ dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, rkRikf;Zr dksbZ ckr ;k dkjZokbZ] dj fu/kkZj.k] dj laxzg] lek;kstu] dj esa dVkSrh ;k fd;k x;k x.kuk lHkh iz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls dh xbZ le>h tk;sxh ,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa fdlh ckr ds gksrs gq, Hkh&

5 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

¼[k½ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk izkIr ;k olwys x, ,sls dj] C;kt vFkok 'kkfLr dh jkf'k ds okilh gsrq fMØh vFkok vkns'k dk izorZu ugha djk;k tk;sxkA

¼x½ ,slh lHkh jkf'k] tks fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3d esa bl vf/kfu;e }kjk la'kks/ku ds QyLo:i laxzfgr dh tk ldrh Fkh ijUrq ftudk laxzg.k ugha fd;k x;k gks] fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 3d ds lkFk ifBr /kkjk 3 ds vuq:i olwyh dh tk ldsxhAs

11- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ ds v/khu ,d ubZ /kkjk 3dd var%LFkkfir fd;k tkukA & fcgkj vf/kfu;e 16] 1993 dh /kkjk 3d ds ckn fuEufyf[kr ,d ubZ /kkjk 3dd var%LFkkfir dh tk,xh %&

**3dd- vk;krdksa ls dfri; ekeyksa esa dj laxzg.k & ¼1½ vf/kfu;e ds v/khu fdlh vU; ckr ds jgrs gq, Hkh izR;sd O;fDr ;k O;kSgkjh tks fdlh bysDVªkWfud dkelZ vFkok vU;Fkk ek/;e ls vuqlwfpr ekyksa ds vkiwfrZ vFkok lqiqnZxh ds O;olk; ls lac) gks] jkT; ds vUnj ds fdlh Øsrk vFkok vk;krd dks tks bl vf/kfu;e ds v/khu fucaf/kr ugha gS] dks vuqlwfpr ekyksa dh lqiwnZxh ds igys vFkok lqiqnZxh ds le; vuqlwfpr ekyksa ds ,sls Øsrk vFkok vk;krd ls vuqlwfpr ekyks ij fofgr nj ls ns; izos'k dj dh olwyh djsxkA

¼2½ vuqlwfpr ekyksa ds bl izdkj dh dksbZ lqiqnZxh] mi/kkjk ¼1½ ds v/khu olwy fd;s tkus okys izos'k dj dh olwyh ds fcuk] ugh dh tk,xhA

¼3½ mi/kkjk ¼1½ ds v/khu dj olwyh dh 'kfDr olwyh ds fdlh vU; fof/k ij izfrdwy izHkko Mkys fcuk gkssxhA

¼4½ mi/kkjk ¼1½ ds v/khu fdlh jkf'k dks laxzfgr djus okyk O;fDr ;k O;kSgkjh laxzfgr jkf'k dks] fofgr le; ds Hkhrj vf/kfu;e ds v/khu dj tek djus dh fofgr jhfr ls] ljdkjh [ktkus esa tek djsxkA

¼5½ fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 40 dh mi/kkjk ¼3½] mi/kkjk ¼4½] mi/kkjk ¼5½ ,oa mi/kkjk ¼6½ ds dj&laxzg] tek] ,oa ,slk dj&laxzg djusokys O;fDr ;k O;kSgkjh ds mÙkjnkf;Ro] nkf;Ro dk fuoZgu] 'kkfLr&vf/kjksiu ,oa olwyh ls lacaf/kr izko/kku] mi/kkjk ¼1½ ds izko/kkuksa ds v/khu laxzfgr jkf'k ds lEcU/k esa] ;Fkk vko';d ifjorZu lfgr] ykxw gksaxsA

¼6½ bl /kkjk ds izko/kkuksa ds v/khu dj&laxzg djusokyk izR;sd O;fDr ;k O;kSgkjh ,slh vof/k ds Hkhrj tks fofgr fd;k tk;] bl vk'k; dk izek.k i= Øsrk dks fuxZr djsxk fd dj dk mnxzg.k gks pqdk gS vkSj ftl nj ij dj laxzfgr fd;k x;k gS ,sls laxzfgr dj dh jkf'k vkSj ,sls fooj.k tks fofgr fd;s tk;¡] dks mlesa fofufnZ"V djsxkA

¼7½ bl /kkjk ds izko/kkuksa ds v/khu dj&laxzg djusokyk izR;sd O;fDr ;k O;kSgkjh] izR;sd ekg] =Sekl ,oa o"kZ dh lekfIr ds i'pkr~] fofgr vof/k esa] fofgr izkf/kdkjh ds le{k] ,slh fooj.kh ml izi= esa ,slk fooj.k vafdr dj vkSj bl izdkj lR;kfir djrs gq, ml vof/k ds Hkhrj] nkf[ky djsxk tSlk fd fofgr fd;k tk;A

¼8½ mi/kkjk ¼1½ ds v/khu izR;sd O;fDr ;k O;kSgkjh lapkfyr fd;s x;s vuqlwfpr ekyks ,oa muds LokfeRo ds dkxtkrkssa ds lEcU/k esa lgh ,oa iw.kZ ys[kk] iath ,oa dkxtkr tks fofgr fd, tk;sa] la/kkfjr djsxk vkSj ,sls ys[kk] iath ,oa dkxtkr fofgr izkf/kdkjh ds le{k vko';drkuqlkj ekaxs tkus ij izLrqr djsxkA

¼9½ bl /kkjk ds izko/kkuksa ds vuqlkj dj laxzg.k gsrq nk;h izR;sd O;fDr ;k O;kSgkjh vf/kfu;e dh /kkjk 5 ds v/khu fofgr jhfr ls fuca/ku gsrq vkosnu nsxk ,oa vf/kfu;e ds rgr fuca/ku izkIr djsxkA

12- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 7 esa la'kks/ku& ¼1½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 7 dh mi/kkjk ¼4½ esa iz;qDr 'kCn ^^fcgkj foÙk vf/kfu;e] 1981 ¼fcgkj vf/kfu;e 5] 1981½** dks ^^fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½** ls izfrLFkkfir fd;k tk;sxkA

13- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16] 1993½ dh /kkjk 8 dk çfrLFkkiu& fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼ fcgkj vf/kfu;e 16] 1993½ dh /kkjk 8 fuEufyf[kr }kjk izfrLFkkfir dh tk,xh %&

**8- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27]2005½ rFkk mlds v/khu fufeZr fu;ekoyh ds izko/kkuksa dk ykxw gksuk &

6 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27]2005½ ds vUrxZr foojf.k;ksa dh laoh{kk] vads{k.k] losZ] dj fu/kkZj.k] iqudZjfu/kkZj.k] laxzg.k ,oa dj] lwn] tqekZuk rFkk 'kkfLr vnk;xh dks ykxw djus ds fy;s izkf/kd`r inkf/kdkjh bl vf/kfu;e ,oa blds v/khu cuk;h x;h fu;ekoyh ds vU; izko/kkuksa ds v/khu jgrs gq,] foojf.k;ksa dh laoh{kk] vads{k.k] losZ] dj fu/kkZj.k] iqudZjfu/kkZj.k] laxzg.k ,oa dj] lwn] tqekZuk rFkk 'kkfLr vnk;xh dh dkjZokbZ dj ldsxk] vkSj mlds fy;s og mDr vf/kfu;e ,oa mlds v/khu cukbZ x;h fu;ekoyh ds vUrxZr rRk~le; mudks iznÙk lHkh vFkok fdlh 'kfDr] ftlesa fooj.kh] vads{k.k] losZ] dj fu/kkZj.k] iqudZjfu/kkZj.k] fNik;s x;s dj dk fu/kkZj.k] dj dh olwyh] foojf.k;ksa dh laoh{kk] lwn] tqekZuk ,oa 'kkfLr] olwyh dh fo'ks"k jhfr] ys[kk dk la/kkj.k] fujh{k.k] ryk'kh ,oa tIrh] izfrfuf/k pfj= dk nkf;Ro] dj&okilh] vihy] iqujh{k.k ,oa iqufoZyksdu] mPp U;k;ky; ds ekeys dk fooj.k] mPp U;k;ky; ds le{k vihy] vijk/k dk 'keu ,oa vU; fofo/k ekeys 'kkfey gaS] rn~uqlkj mDr vf/kfu;e ds izko/kku] ;Fkk vko';d ifjorZu lfgr] ykxw gksaxsA**

Hkkx&3 fcgkj foÙk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4] tks fd fcgkj eksVj okgu

djkjksi.k vf/kfu;e] 1994 ls lacaf/kr gS] esa la'kks/kuA 14- fcgkj foÙk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk& 4 esa la'kks/kuA fcgkj foÙk vf/kfu;e 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk& 4 esa ^3& d ¼ii½* rFkk ^(ii)* ds LFkku

ij Øe'k% ^3&d (ii) d* rFkk ^(ii) d* i<+k tk,A fcgkj&jkT;iky ds vkns'k ls]

eukst dqekj] lj dk j ds la;qD r lf p o A

6 ebZ 2015

la0 , y 0 t h0 &1 &8 @ 2 0 1 5 @ 6 1 @ y st % A—f c g k j f o/ k ku eaM y } kj k ;F k k ik f j r v kSj e g k ef g e jk T;i k y } k jk 2 9 v i zhy 2 0 1 5 dks v uqe r fcgkj foÙk vf/kfu;e] 2015 dk f uE uf yf [k r vax zst h v u qo k n f c g k j&j k T;i ky ds i zk f / k dk j ls b lds } k jk izdk f ' k r f d;k t k rk gS] f t ls Hk k j rh; laf o/ k ku ds v uqP N sn&3 4 8 ds [k aM ¼ 3 ½ ds

v / k hu mD r vf / kf u ;e dk vax zst h Hk k "k k e sa izk f / k d̀r i k B le > k tk ;sx k A fcgkj&jkT;iky ds vkns'k ls]

eukst dqekj] lj dk j ds la;qD r lf p o A

BIHAR FINANCE ACT, 2015

(Bihar Act 9, 2015) AN

ACT

TO AMEND 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), AND SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15,

2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION ACT,

Be it enacted by the Legislature of the State of Bihar in the Sixty sixth year of the

Republic of India as follows:-

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

Finance Act, 2015.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come in to force at once.

PART-1

Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

2. Substitution of sub Section (u) of Section 2 of the Bihar Value Added Tax

Act, 2005 (Act 27 of 2005) and its Validation – (1) Sub Section (u) of Section 2 of the

7 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall, with effect from the twenty third

day of June, 2005, be substituted by the following, namely—

‘(u) “notification” means a notification published in the Official Gazette and it

includes a notification uploaded on the website of the Commercial Taxes Department;’

(2) Validation— The amendments made in sub-section (u) of Section 2 of the Act

shall be deemed to be inforce and always inforce, for all purposes, validly and effectively

for all material times with effect from the twenty third day of June, 2005.

(3) Saving.— (i) Any assessment, collection, adjustment, reduction or computation

made or any other action taken or anything done or purported to have been taken or done

under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and

rules made thereunder shall be deemed to be taken or done and always be taken or done, for

all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or

taken or done as if the said Act, as amended by this Act, had been in force at all material

times and, notwithstanding anything contained in any judgment, decree, or order or any

court, or Tribunal or other Authority:-

(a) no suit or other proceeding shall be maintained or continued in any Court or

Tribunal or other Authority for the refund of any amount received or paid as such tax,

interest or penalty;

(b) no Court, Tribunal or other Authority shall enforce any decree or order directing

the refund of any amount received or paid as such tax, interest or penalty;

Section 2 read with the provisions of Section 3 of the Bihar Value Added Tax Act, 2005

(Act 27 of 2005), of all amounts which could have been collected as tax under the said Act

by reason of amendment made in sub-section (u) of Section 2 by this Act but which had not

been collected.

(ii) For the removal of doubts, it is hereby declared that no act or omission on the

part of any person shall be punishable as an offence which would not have been so

punishable if this section had not come into force.

3. Amendment in Sub-Section (1) of Section 62 of the Bihar Value Added Tax

Act, 2005 (Act 27 of 2005) – (1) Sub Section (1) of Section 62 of the Bihar Value Added

Tax Act, 2005 (Act 27 of 2005) shall be substituted by the following, namely—

“62. Transportation of goods through State of Bihar.— (1) If any consignment of

goods is being transported by road from a place outside the State of Bihar to another such

place and the vehicle carrying the consignment passes through the territory of the State, the

driver or any other person in-charge of the vehicle shall obtain transit permission in the

prescribed manner from the authority of the first check-post falling en route after entry into

the State and shall surrender the same transit permission to the authority of the last check-

post before leaving the State and in the event failure to do so within such time of leaving the

first check-post falling en route, being a time not earlier than twenty four hours but not later

than seventy two hours, as the Commissioner may by notification specify, it shall be deemed

that goods so transported have been sold by the owner or the person in-charge of the vehicle

within the State of Bihar.”

4. Insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act

27 of 2005).- After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005),

the following new section 46A shall be inserted, namely:-

“46A. Recovery Cell- (1) The State Government may, by an order published in

official gazette, constitute such number of recovery cells as required and it shall consist of

such personnel and such number of officers and such hierarchy of supervision and control as

may be specified by the State Government in the said order

8 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

Provided that if authorities appointed under sub section(1) of section 10 are specified

as such they shall, without prejudice to the powers under sub section(1) of section 10,

exercise the powers of an authority under section 39, section 46 and section 47 for carrying

out the purposes of this Act.

(2) The State Government may, by an order published in the official Gazette, vest

the power of an officer in-charge of a police station under the code of the Criminal

procedure, 1973, (2 of 1974) and with such other powers under different Acts, as it may

consider necessary to any officer of the Recovery cell.

(3) The Commissioner may, by an order published in the official Gazette, authorize

an officer of the Recovery Cell to exercise the powers of an authority appointed under

section 10 in cases of the matters specified in the order.

(4) The Recovery Cell shall function under the control & supervision of the

Commissioner, and perform such duties as may be assigned to it by the Commissioner.”

5. Amendment in section 11 of the Bihar value Added Tax Act, 2005 (Act 27 of

2005).- Immediately after the word “section 10” in section 11 of the Bihar Value Added Tax

Act, 2005 (Act 27 of 2005), the words and figures “or section 46A” shall be added.

6. Amendment in section 12 of the Bihar value Added Tax Act, 2005 (Act 27 of

2005).- Immediately after the word “section 10” in sub-section (1) of section 12 of the Bihar

Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures “or section 46A” shall

be added.

7. Amendment in section 46 of the Bihar value Added Tax Act, 2005 (Act 27 of

2005).- Immediately after the words “all provisions” in sub-section (2)of section 46 of the

Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words “and rules” shall be added.

Part-2

Amendment in the Bihar tax on Entry of Goods into Local Areas for Consumption,

Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993).

8. Amendment in Section 2 of the Bihar tax on Entry of Goods into Local

Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-

(1) The words “the Bihar Finance Act,1981” in clause (a) of sub section (1) of

section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale

Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the

Bihar Value Added Tax Act, 2005”.

(2) Clause (b) of sub-section (1) of Section 2 of the Bihar tax on Entry of Goods

into Local Areas for Consumption, Use or Sale Therein, Act, 1993 (Bihar Act 16 of 1993)

shall be substituted by the following:

“(b) ‘Dealer’ means any person who, whether regularly or otherwise, in the course of

business, buys, sells, supplies, distributes or does anything incidental to such buying,

selling, supplying or distributing of goods, directly or indirectly, whether for cash, or for

deferred payment or for commission, remuneration or other valuable consideration and it

includes –

(A) a local authority;

(B) a Hindu undivided family;

association of persons or body of individuals, whether incorporated or not, which carries on

such business;

(D) a society (including a co-operative society), club, firm or association which buys

goods from, or sells, supplies or distributes goods to its members;

(E) an industrial, commercial, banking or trading undertaking, whether or not of the

Central Government or of any of the State Governments or of a local authority;

9 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

(F) a casual trader;

(G) a commission agent, broker, factor, a del-credere agent, an auctioneer or any

other mercantile agent, by whatever name called, who carries on the business of buying,

selling, supplying or distributing goods on behalf of the principal.

Explanation I- Every person who acts as an agent on behalf of a dealer residing outside the

State of Bihar and buys, sells, supplies or distributes goods in the State or acts on

behalf of such dealer as -

(a) a commission agent, broker, factor, a del-credere agent, an auctioneer or any

other mercantile agent, by whatever name called; or

(b) an agent for handling goods or documents of title to goods; or

guarantor for such collection or payment; or

(d) a local branch of a firm or company situated outside the State, shall be deemed to

be a dealer for the purpose of this Act.

Explanation II- A Government which whether or not in the course of business, buys, sells,

supplies or distributes goods, directly or otherwise, for cash or for deferred payment

or for commission, remuneration or other valuable consideration, shall be deemed to

be a dealer for the purpose of this Act.”

Explanation III- Every person engaged in the business of supplying or delivering Scheduled

goods to any buyer or importer within the State through any System of electronic

commerce or otherwise shall be deemed to be a dealer for the purpose of this Act.”

(3) The words “the Bihar Finance Act,1981” in sub section (2) of section 2 of the

Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act,

1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the Bihar Value

Added Tax Act, 2005”.

9. Amendment in Section 3 of the Bihar tax on Entry of Goods into Local

Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-

(1) The words and figures “the Bihar Finance Act,1981” used in sub section (2) of

section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale

Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the

Bihar Value Added Tax Act, 2005”.

(2) The words “twenty five thousands” used in first proviso of sub-Section (2) of

Section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale

Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words “one thousand”.

(3) The words and figures “sub-section (3) of Section 7 of the Bihar Finance

Act,1981, reduction of his liability under the Bihar Finance Act,1981” used in third proviso

of sub section (2) of section 3 of the Bihar tax on Entry of Goods into Local Areas for

Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by

the words and figures “Section 7 of the Bihar Value Added Tax Act, 2005, reduction of his

liability under the Bihar Value Added Tax Act, 2005”.

10. Substitution of section 3A of the Bihar tax on Entry of Goods into Local

Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-Section

3A of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale

Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following:

"3A. Power of the state Government to amend or alter the Schedule—(1)The State

Government may, by notification, amend or alter the Schedule of this Act or add anything in

it."

10 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

(2)Validation— The amendments made in section 3A of the Act shall be deemed to

be in force and always be inforce, for all purposes, validly and effectively for all material

times with effect from the twenty-ninth day of August, 2006.

(3)Saving.— (i) Any assessment, collection, adjustment, reduction or computation

made or any other action taken or anything done or purported to have been taken or done

under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or sale

Therein, Act, 1993 (Bihar Act 16 of 1993) and notifications issued and rules made

thereunder shall be deemed to be taken or done and always be taken or done, for all

purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken

or done as if the said Act, as amended by this Act, had been in force for all material times

and, notwithstanding anything contained in any judgment, decree, or order of any court, or

Tribunal or other Authority:-

(a) no suit or other proceeding shall be maintained or continued in any Court or

Tribunal or other Authority for the refund of any amount received or paid as such tax,

interest or penalty;

(b) no Court, Tribunal or other Authority shall enforce any decree or order directing

the refund of any amount received or paid as such tax, interest or penalty;

with the provisions of Section 3 of the Bihar Tax on Entry of Goods into Local Areas for

Consumption, Use or Sale Therein, Act, 1993 (Bihar Act 16 of 1993), of all amounts which

could have been collected as tax under the said Act by reason of amendment made in

Section 3A by this Act but which had not been collected.

(ii) For the removal of doubts, it is hereby declared that no act or omission on the

part of any person shall be punishable as an offence which would not have been so

punishable if this section had not come into force.

11. Insertion of a new Section 3AA in the Bihar Tax on Entry of Goods into

Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)—

After Section 3A of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use

or Sale Therein Act, 1993 (Bihar Act 16 of 1993), the following new Section 3AA shall be

inserted:

“3AA. Collection of tax from importers in certain cases.— (1) Notwithstanding

anything contained in the Act, every person or dealer engaged in the business of delivering

or supplying goods to any buyer or importer within the State who are not registered under

the Act, through any System of electronic commerce or otherwise shall, at the time of or

before delivery of the said Scheduled goods, recover entry tax at the prescribed rate on the

said scheduled goods from the buyer or importer of the said goods.

(2) No such delivery of any imported scheduled goods shall be made without

recovery of entry tax to be recovered under sub section (1)

(3) The power to recover tax under sub-section (1) shall be without prejudice to any

other mode of recovery.

(4) Any person or dealer collecting any amount under sub-section (1) shall,

within the prescribed time, deposit the amount so collected into Government Treasury in the

manner prescribed for deposit of tax under the Act:

(5) The provisions of sub-Section (3), sub-Section (4), sub-Section (5) and sub-

Section (6) of Section 40 of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) relating

to collection, deposit and liability of the person or dealer collecting such tax, discharge of

liability, recovery and imposition of penalty shall, mutatis mutandis, apply to any amount

collected under the provisions of sub-Section (1).

11 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

(6) Every person or dealer collecting tax under the provisions of this section shall,

within such period as may be prescribed, furnish to the buyer a certificate to the effect that

tax has been collected, and specifying the sum so collected, the rate at which the tax has

been collected and such other particulars as may be prescribed.

(7) Every person or dealer collecting tax under the provisions of this section

shall prepare within the prescribed time after the end of each month, quarter and year and

deliver or cause to be delivered to the prescribed authority such returns in such form and

verified in such manner and setting forth such particulars and within such time as may be

prescribed.

(8) Every person or dealer, under sub-section (1), shall maintain true and complete accounts, registers and documents, as may be prescribed, in respect of the scheduled goods

handled by him and the documents of title relating thereto and shall produce the said

accounts, registers and documents before the prescribed authority as and when required by

him.

(9) Every person or dealer responsible for collecting tax, in accordance with the

provisions of this section shall apply for and obtain registration under the Act in the manner

prescribed under section 5 of the Act."

12. Amendment in Section 7 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)- The

words and figures “the Bihar Finance Act,1981(Act 5,1981)” used in sub section (4) of

section 7 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale

Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the

Bihar Value Added Tax Act, 2005 (Act 27 of 2005)”.

13. Substitution of Section 8 of the Bihar Tax on Entry of Goods into Local

Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993)— Section

8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein

Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following:

"8. Application of the provisions of the Bihar Value added Tax Act, 2005 (Act 27 of

2005) and Rules made thereunder.—Subject to other provisions of this Act and the Rules

framed thereunder, the authority empowered to scrutinize returns, audit, survey, assess,

reassess, collect and enforce payment of tax, interest, fine and penalty payable by a dealer

under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) may scrutinize returns, audit,

survey, assess, reassess, collect and take action for payment of tax, interest, fine and penalty

payable under this Act and for this purpose they may exercise all or any of the powers

assigned to them under the said Act and Rule made thereunder for the time being in force

including the provisions relating to returns, audit, survey, assessment, reassessment, escaped

assessment, recovery of tax, scrutiny of returns, interest, fine and penalty, special mode of

recovery, maintenance of accounts, inspection, search and seizure liability in representative

character, tax refund, appeal, revision and reviews, statement of cases to the High Court,

appeal before the High Court, compounding of offences and other miscellaneous matters,

the provisions of the said Act shall mutatis mutandis apply accordingly."

12 �बहार गजट (असाधारण), 6666 मईमईमईमई 2015201520152015

PART-3

AMENDMENT IN SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15,

2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION

ACT, 1994

14. Amendment in section 4 of The Bihar Finance act 2014 (Bihar Act 15,2014)

In section 4 of Bihar Finance Act 2014 (Bihar Act 15, 2014) '3-a ¼ii½*and '¼ii½*in place

of shall be read as '3 – a ¼ii½ a' and '(ii) a' respectively.

By order of the Governor of Bihar,

MANOJ KUMAR,

Joint Secretary to the Government.

————

अधी.क, सिचवालय मुिणालय,

�बहार, पटना ारा ूकािशत एवं मु3ित।

�बहार गजट (असाधारण) 537-571+400-ड+0ट+0पी0। Website: http://egazette.bih.nic.in

Bihar act 09 of 2015 : The BIHAR FINANCE ACT 2015

SECTIONS