िनबंधन सं या पी0ट0-40 ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर क०शत 12 वण 14 श
(स पटन 4 ) पटन श१"वर 3 अगः त 2018 fof/k foHkkx
———
vf/klwpuk,a
3 vxLr 2018
laŒ ,y0th0&01&07@2018@78@yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 31 tqykbZ 2018 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
vf[kys'k dqekj tSu]
ljdkj ds lfpoA=
1
¼fcgkj vf/kfu;e11] 2018½ fcgkj foÙk vf/kfu;e] 2018 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds izos'k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½] fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] dk la'kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; ds mugÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks %& 1- laf{kIr uke] foLrkj vkSj çkjEHkA &
¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2018 dgk tk ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g vf/kfu;e ml rkjh[k ls izo`Ùk gksxk tks okf.kT;&dj vk;qDr] okf.kT;&dj foHkkx] vf/klwpuk ds ek/;e ls fu;r djsA
2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/kuA& ¼i½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
3- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] esa la'kks/kuA&
¼i½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
2
¼v½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
4- fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½ esa la'kks/kuA& ¼i½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA 5- fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½ esa la'kks/kuA& ¼i½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA 6- fcgkj fo|qr 'kqYd vf/kfu;e 2018 ¼vf/kfu;e 4] 2018½ esa la'kks/kuA& ¼i½ fcgkj fo|qr 'kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj fo|qr 'kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
3
¼iii½ fcgkj fo|qr 'kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj fo|qr 'kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj fo|qr 'kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi½ fcgkj fo|qr 'kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA 7- fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½ esa la'kks/kuA& ¼i½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA 8- fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½ esa la'kks/kuA&
¼i½ fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** 'kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii½ fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii½ fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv½ fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj fo'ks"k vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** 'kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** 'kCn lewg ls izfrLFkkfir fd;k tk,xkA
4
9- fof/kekU;dj.k&fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e
5] 1988½] fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] esa varfoZ"V fdlh ckr ds gksrs gq, Hkh&
¼d½ fdlh Hkh dk;Zokgh] pkgs og bl la'kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa ^^okf.kT;&dj inkf/kdkjh** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj lgk;d vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼[k½ fdlh Hkh dk;Zokgh] pkgs og bl la'kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa ^^okf.kT;&dj lgk;d vk;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj mik;qDr** ds lanHkZ esa le>k tk;sxkA
¼x½ fdlh Hkh dk;Zokgh] pkgs og bl la'kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa ^^okf.kT;&dj mik;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj la;qDr vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼?k½ fdlh Hkh dk;Zokgh] pkgs og bl la'kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa ^^okf.kT;&dj la;qDr vk;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj vij vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼M+½ fdlh Hkh dk;Zokgh] pkgs og bl la'kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa ^^okf.kT;&dj vij vk;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj fo'ks"k vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼p½ fdlh Hkh dk;Zokgh] pkgs og bl la'kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa ^^okf.kT;&dj vk;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj vk;qDr** ds lanHkZ esa le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
vf[kys'k dqekj tSu ]
ljdkj ds lfpoA
3 vxLr 2018
laŒ ,yŒthŒ&01&07@2018@79@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 31 tqykbZ 2018 dks vuqer fcgkj foÙk vf/kfu;e] 2018 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]
vf[kys'k dqekj tSu ]
ljdkj ds lfpoA
5
(THE BIHAR ACT 11, 2018)
THE BIHAR FINANCE ACT, 2018
AN
ACT
PREAMBLE: TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27OF
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 ATC, 1988 (BIHAR ACT 5 OF 1988), THE BIHAR ELECTRICITY
DUTY ACT, 2018 (BIHAR ACT 4 OF 2018), THE BIHAR TAX ON ADVERTISEMENTS ACT,
2007 (BIHAR ACT 8 OF 2007) AND THE BIHAR TAX ON PROFESSIONS, TRADES,
CALLINGS AND EMPLOYMETNS ACT, 2011 (BIHAR ACT 10 OF 2011)
BE it enacted by the Legislature of the state of Bihar in the sixty ninth year of the Republic of Indian as follows:-
1. Short title, extent and commencement.—
(1) This Act may be called the Bihar Finance Act, 2018.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force on such date as the Commissioner Commercial Taxes, Commercial Taxes Department, may, by notification in the Official Gazette, appoint.
2. Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words "Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words "Deputy Commissioner State Tax".
(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words "Joint Commissioner State Tax".
(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes" or
"Additional Commissioner of Commercial Taxes" exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words "Special Commissioner State Tax".
(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words
"Commissioner State Tax".
3. 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).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words "Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words "Deputy Commissioner State Tax".
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(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words "Joint Commissioner State Tax".
(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes" or
"Additional Commissioner of Commercial Taxes" exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words "Special Commissioner State Tax".
(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words "Commissioner State Tax".
4. Amendment in the Bihar Entertainment Tax Act, 1948 (Bihar Act 35 of 1948).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words "Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words "Deputy Commissioner State Tax".
(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words "Joint Commissioner State Tax".
(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes" or
"Additional Commissioner of Commercial Taxes" exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words "Special Commissioner State Tax".
(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words
"Commissioner State Tax".
5. Amendment in the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words
"Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words "Deputy Commissioner State Tax".
(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words "Joint Commissioner State Tax".
(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes" or
"Additional Commissioner of Commercial Taxes" exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words "Special Commissioner State Tax".
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(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words "Commissioner State Tax".
6. Amendment in the Bihar Electricity Duty Act, 2018 (Bihar Act 4 of 2018).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words "Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words "Deputy Commissioner State Tax".
(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words "Joint Commissioner State Tax".
(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes"
or "Additional Commissioner of Commercial Taxes" exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words "Special Commissioner State Tax".
(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words
"Commissioner State Tax".
7. Amendment in the Bihar Tax on Advertisements Act, 2007 (Bihar Act 8 of 2007).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words
"Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words "Deputy Commissioner State Tax".
(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words "Joint Commissioner State Tax".
(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes" or
"Additional Commissioner of Commercial Taxes" exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words "Special Commissioner State Tax".
(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words "Commissioner State Tax".
8. Amendment in the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011).—
(i) Wherever the group of words "Commercial Taxes officer" exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words "Assistant Commissioner State Tax".
(ii) Wherever the group of words "Assistant Commissioner of Commercial Taxes"
exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words "Deputy Commissioner State Tax".
(iii) Wherever the group of words "Deputy Commissioner of Commercial Taxes" exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words "Joint Commissioner State Tax".
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(iv) Wherever the group of words "Joint Commissioner of Commercial Taxes" exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words "Additional Commissioner State Tax".
(v) Wherever the group of words "Senior Joint Commissioner of Commercial Taxes" or
"Additional Commissioner of Commercial Taxes" exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words "Special Commissioner State Tax".
(vi) Wherever the group of words "Commissioner of Commercial Taxes" exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words "Commissioner State Tax".
9. Validation.— 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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