िनबंधन सं या पी0ट0-40 बहार गजट
असाधारण अंंंंक
बहार सरकार ारा ूकािशत 11 चैैै ैऽ 1935 (श0) (संंंं0 पटना 261) पटना, सोमवार, 1 अूील 2013 fof/k foHkkx
———
vf/klpw uk, a
1 vizhy 2013
lŒa ,y0th0&1&7@2013@yst%59 —fcgkj fo/kku eMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 27 ekp Z 2013 dk s vueq fr n s pqd sa ga]S bld s }kjk lo&Z lk/kkj.k dh lpw uk d s fy; s izdkf'kr fd;k tkrk g S A
fcgkj&jkT;iky d s vkn's k l]s
foukns deq kj flUgk]
ljdkj d s lfpoA
1
2 बहार गजट (असाधारण), 1 अूील 2013 fcgkj foÙk vf/kfu;e] 2013
[fcgkj vf/kfu;e 3] 2013]
izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ,oa fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 ¼fcgkj vf/kfu;e 8] 1994½ esa la'kks/ku djus ds fy, vf/kfu;eA
Hkkjr x.kjkT; d s pkSlBo sa o"kZ e sa fcgkj jkT; fo/kku eMa y }kjk fuEufyf[kr :Ik e sa ;g vf/kfu;fer gk%s & 1- laf{kIr uke] foLrkj vkSj izkjEHk A& ¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2013 dgk tk ldxs kA
¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA
¼3½ ;g rqjar izo`Ùk gkxs kA
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 esa ,d ubZ /kkjk&15[k dk var%LFkkiuA&fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&15d d s ckn fuEufyf[kr ubZ /kkjk&15[k var%LFkkfir dh tk;xs h] ;Fkk&
^^15[k vf/kfu;e ds v/khu ns; dj ds cnys fu;r jkf'k vFkok fu;r nj ls dj dk Hkqxrku& ¼1½ bl vf/kfu;e e sa varfoZ"V fdlh ifz rdyw ckr d s gksr s gq, Hkh ijarq bl lEc/a k e sa cuk, x, fu;ek sa d s v/khu] jkT; ljdkj] vf/klpw uk }kjk vkSj ,sl s eky vFkok ,slh J.s kh ;k fooj.k d s eky rFkk ,slh 'krk sZa ,o a fuc/Za kuk sa d s v/khu jgr s g,q tk s vf/klpw uk e sa fufnZ"V fd, tk,¡] fdlh oxZ vFkok J.s kh d s O;ogkfj;k sa dk s mud s }kjk fdlh lOa ;ogkj d s lEc/a k e sa lna ;s dj d s cny s e]sa ipkl gtkj :i;k sa l s vuf/kd ,d fu;r jkf'k vFkok ,slh nj ij ifjxf.kr fdlh jde dk] tk s lOa ;ogkj d s eYw ; d s ik¡p izfr'kr l s vuf/kd gk]s tk s vf/klpw uk e sa fofufnZ"V dh tk;] lna k; dju s dh vuqefr n s ldxs h %
ijarq ;g fd jkT; ljdkj lOa ;ogkj d s fofHkUu eYw ; J.s kh gsrq fHkUu jkf'k;k¡ fofufnZ"V dj ldxs hA ¼2½ vf/klpw uk e]sa mi&/kkjk ¼1½ d s v/khu n;s dj d s Hkqxrku dk le; rFkk Hkqxrku dh jhfr jkT; ljdkj }kjk fufnZ"V fd;k tkuk oS/k gkxs kA
¼3½ ,sl s O;ogkjh ftu ij mi&/kkjk ¼1½ d s mic/a k ykx w gksr s gk]sa &
¼d½ mi&/kkjk ¼1½ d s v/khu tkjh dh xbZ vf/klpw uk] e sa fofufn"Z V jkf'k l s vf/kd jkf'k iHz kkfjr ugh djxsa (s rFkk
¼[k½ mud s }kjk fd, x, fcØ; d s lEcU/k e sa dj&chtd tkjh dju s d s gdnkj ugh a gkxsa As ** Hkkx&2
fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa la'kks/ku
3- fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 esa la'kks/kuA&fcgkj i's kk] O;kikj] vkthfodk ,o a dk; Z fu;kts u dj vf/kfu;e] 2011 ¼ fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 dh mi&/kkjk ¼1½ dk ijarqd fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk&
^^ijarq fdlh dk;Z fu;kts d d s vfrfjDr vf/kfu;e d s v/khu dj Hkqxrku dk nk;h izR;ds O;fDr ftlu s vf/kfu;e dh /kkjk& 8 dh mi&/kkjk ¼3½ d s v/khu Hkqxr;s dj C;kt lfgr] ;fn dkbs Z gk]s dk Hkqxrku dj fn;k gS] d s }kjk bl /kkjk e sa fufnZ"V fooj.kh nkf[ky fd;k tkuk vifs {kr ugh a gkxs kA**
Hkkx&3
fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku
4- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku A—mDr vf/kfu;e dh /kkjk&5 dh mi&/kkjk ¼6½ d s ckn ,d ubZ mi&/kkjk ¼7½ fuEufyf[kr }kjk vUr%LFkkfir dh tk;xs h] ;Fkk& ^^¼7½ ;fn dkbs Z frifg;k okgu@VSDlh@eSDlh dSc@ ekVs j dSc efgyk d s uke ij O;olkf;d okgu d s :i e sa fucfa /kr fd;k tkuk gk s vkSj mDr okgu dk ifjpkyu Lo; a ml efgyk ;k vU; efgyk pkyd ftud s ikl O;olkf;d pkyd vuqKfIr gS] d s }kjk fd;k tkuk gS] rk s oSl s okguk sa d s fuc/a ku gsrq iFk dj e sa 'krizfr'kr NVw iznku dh tk;xhA
mi;qZDr izko/kkuk sa d s mYy?a ku d s nk"s kh ik; s tku s oky s okguk sa ij mDr okgu d s fy, n;s ,d eq'r dj ,o a mruh gh jkf'k vFkZn.M d s :i e sa n;s gkxs hA**
5- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A—mDr vf/kfu;e dh /kkjk&7 dh mi&/kkjk&¼5½ ds ijUrqd dks foyksfir fd;k tk;sxkA
6- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/kuA& fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dk s fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk&
2
बहार गजट (असाधारण), 1 अूील 20133 ^^¼8½ ¼d½ xSj&d`f"k dk;Z gsrq mi;kxs e sa yk; s tku s oky s ;k j[k s x; s VSªDVj ij bld s Ø; eYw ;] oSV dk s NkMs d+ j] dk 2 % ¼nk s izfr'kr½ vkthou dj n;s gkxs k A
¼[k½ lHkh izdkj d s ynku {kerk d s fucfa /kr Vsªyjk sa ij vkthou ,d eq'r dj :0 10]000 ¼nl gtkj½ n;s gkxs k A
7- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&11 esa la'kks/kuA& mDr vf/kfu;e dh /kkjk&11 dh mi&/kkjk ¼1½ e sa fuEufyf[kr ijUrqd vUr%LFkkfir fd, tk,x(sa & ;Fkk& ^^ijUrq ;g fd jkT; ljdkj }kjk iFkdj d s Hkqxrku d s fy, izkjEHk dh x;h cdSa k sa d s ek/;e l s bZ&ies Vsa dh fofgr izfØ;k }kjk okgu Lokeh d s Mfs cV dkMZ@Øfs MV dkMZ@bVa juVs cSfa dxa vkfn l s tek dh x;h jkf'k d s QyLo:i fuxZr dEI;Vw jhd`r Vkds u gh mDr /kkjk d s v/;/khu ^VSDl Vkds u* O;og`r fd;k tk,xk A bl Vkds u ij inkf/kdkjh dk eyw gLrk{kj vfuok;Z ugh a gkxs k A blh izdkj okgu lkW¶Vo;s j d s ek/;e l s fuxZr ^VSDl Vkds u* ij Hkh djkjkis .k inkf/kdkjh dk gLrk{kj vfuok;Z ugh a gkxs k A**
8- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&28 esa la'kks/kuA& mDr vf/kfu;e dh /kkjk&28 dh mi&/kkjk ¼7½ fuEufyf[kr }kjk izfrLFkkfir fd, tk,x]sa ;Fkk&
^^¼7½ jkT; l s ckgj fucfa /kr okgu ;fn fcgkj jkT; e sa fcuk dj Hkqxrku fd; s ;k fcuk o/S k ijfeV d s ifjpkfyr ik; s tkr s g Sa rk s mu okguk sa dk s 30 fnuk sa rd vLFkk;h ifjpkyu d s fy, fu/kkfZ jr dj ,o a mDr dj dh nqxquh jkf'k vFkZ n.M d s :i e sa mud s }kjk Hkqxr;s gkxs k A vFkZ n.M dh jkf'k fdlh Hkh ifjfLFkfr e sa :0 5000 ¼ik¡p gtkj½ l s de ugh a gkxs h A
9- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la'kksf/kr] 2012½ dh vuqlwph&1 dk Hkkx&d dk izfrLFkkiuA& mDr vf/kfu;e dh vuqlpw h&1 dk Hkkx&d fuEufyf[kr }kjk ifz rLFkkfir fd;k tk;xk%&
vuqlwph&1
oS;fDrd okguksa ds fy, ,d eq'r dj dh nj rkfydk
/kkjk&7 dh mi&/kkjk ¼1½ ns[ksa
[kaM Øekad fuca/ku dk LVst okguksa dk oxZ
eksVj lkbZfdy O;fDrxr eksVj dkj] thi
,oa 12 cSBku {kerk rd
ds vkseuh cl
1 2 3 4 5
v fuc/a ku d s le; vFkok ,deq'r dj okgu d s ,deq'r dj okgu d s oSV izFke fuc/a ku d s le; 1 oSV jfgr Ø; eYw ; dk jfgr Ø; eYw ; dk 7% o"kZ rd dh me z
7% c ;fn okgu iwoZ l s [kMa v dkWye ¼4½ d s [kMa v dkWye ¼5½ d s v/khu fucfa /kr gS vkSj mldh v/khu mnxzg.k fd; s mnxzg.k fd; s tku s oky s izFke fuc/a ku l s me z tku s okyk ,deq'r dj ,deq'r dj dk izfr'kr A dk izfr'kr A
1 ,d o"k Zl svf/kd ijUrq 95% 95%
nk s o"kZ l s de
2 nk s o"kZ l s vf/kd ijUrq 90% 90%
rhu o"kZ l s de
3 rhu o"kZ l s vf/kd 85% 85%
ijUrq pkj o"kZ l s de
4 pkj o"kZ l s vf/kd ijUrq 80% 80%
ikWp o"kZ l s de
5 ikWp o"kZ l s vf/kd 75% 75%
ijUrq Ng o"kZ l s de
6 Ng o"kZ l s vf/kd ijUrq 70% 70% lkr o"kZ l s de
3
4 बहार गजट (असाधारण), 1 अूील 2013 [kaM Øekad fuca/ku dk LVst okguksa dk oxZ eksVj lkbZfdy O;fDrxr eksVj dkj] thi ,oa 12 cSBku {kerk rd
ds vkseuh cl
1 2 3 4 5
7 lkr o"kZ l s vf/kd ijUrq 65% 65% vkB o"kZ l s de
8 vkB o"kZ l s vf/kd 60% 60% ijUrq ukS o"kZ l s de
9 ukS o"kZ l s vf/kd ijUrq 55% 55% nl o"kZ l s de
10 nl o"kZ l s vf/kd ijUrq 50% 50% X;kjg o"kZ l s de
11 X;kjg o"kZ l s vf/kd 45% 45% ijUrq ckjg o"kZ l s de 12 ckjg o"kZ l s vf/kd 40% 40% ijUrq rsjg o"kZ l s de 13 rsjg o"k Zl svf/kd 35% 35% ijUrq pkSng o"kZ l s de 14 pkSng o"kZ l s vf/kd 30% 30% ijUrq ina zg o"kZ l s de 15 ina zg o"kZ l s vf/kd 25% 25% 10- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx&x dk Øe la[;k&3&d ¼ii½ esa la'kks/kuA& fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh vuqlpw h&1 Hkkx x dk Øe l[a ;k&3&d¼ii½ dk s fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk&
^^3&d¼ ii½&¼d½ O;olkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s VSDlh@ekVs j dSc@eSDlh dcS ij oSV jfgr Ø;eYw ; dk 5% dh nj l s 15 ¼ina zg½ o"kksZ a d s fy, ,d eq'r dj n;s gkxs k A ¼[k½ iwoZ l s fucfa /kr pkj cSBku {kerk ¼pkyd dk s NkMs d+ j½ oky s VSDlh dk s okf"kdZ 3200 :0 ¼rhu gtkj nk s lkS½ dj n;s gkxs k A
¼x½ pkj l s vf/kd cSBku {kerk ¼pkyd dk s NkMs d+ j½ oky s VSDlh@ekVs j dSc@eSDlh dcS dk s :0 3200 ¼rhu gtkj nk s lkS½ ,o a :0 500 ¼ik¡p lkS½ izR;ds vfrfjDr lhV d s fy, okf"kZd dj n;s gkxs k( ijUrq fcgkj ekVs j okgu djkjkis .k vf/kfu;e] 1994 ¼;Fkk l'a kkfs /kr½ dh vuqlpw h&I Hkkx&^d* d s vuqlkj iwoZ l s fucfa /kr okgu ,o a mud s izFke fuc/a ku l s me z d s vk/kkj ij VSDlh@ekVs j dcS @eSDlh dcS d s fy, vf/kjkfs ir ,deq'r dj Hkqxr;s gkxs k A**
11- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 dk Øe la[;k&3 ¼x½ dk
la'kks/kuA& mDr vf/kfu;e dh vuqlpw h&1 dk Hkkx&x d s Øe l[a ;k&3 ¼x½ dk s fuEufyf[kr }kjk ifz rLFkkfir fd;k tk,xk] ;Fkk&
^^3 ¼x½ frifg;k okgu%
¼d½ pkj O;fDr;k sa rd dh cSBku {kerk ¼pkyd dk s NkMs d+ j½
u; s fucfa /kr frifg;k okguk sa ij 15 o"kksZ a d s fy, :0 9000 ¼uk S gtkj½ ,deq'r dj n;s gkxs k A vFkok
¼i½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"kZ dh mez rd d s gk sa jkT; e sa izFke fuc/a ku dh frfFk l s 10 ¼nl½ o"kksZ a d s fy, ,d eq'r dj :0 6]000 ¼Ng gtkj½ n;s gkxs k A ¼ii½ 10 o"kksZ a l s vf/kd iqjku s frifg;k okguk sa ij vxy s izR;ds ikWpa o"kksZ a d s fy, ,deq'r :0 6]000 ¼Ng gtkj½ dj n;s gkxs k A
4
बहार गजट (असाधारण), 1 अूील 20135 ¼[k½ 7 O;fDr;k sa rd dh cSBku {kerk ¼pkyd dk s NkMs d+ j½& u; s fucfa /kr frifg;k okguk sa ij 15 o"kksZ a d s fy, :0 13500 ¼rsjg gtkj ik¡p lkS½ ,d e'q r dj ns; gkxs kA
vFkok
¼i½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"kZ dh mez rd d s gk s jkT; e sa iFz ke fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,d e'q r dj :0 9]000 ¼ukS gtkj½ ns; gksxk A
¼ii½ 10 o"kksZ a l s vf/kd iqjku s okguksa ij vxy s izR;ds ikpWa o"kksZ a d s fy, ,deq'r :0 9]000 ¼ukS gtkj½ dj n;s gkxs k A**
12- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x Øe la[;k&4 esa la'kks/kuA& fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh vuqlpw h&1 Hkkx x Øe l[a ;k&4 fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk&
^^
ekyokgd] ekVs j dSc ,o a eSDlh dcS l s vU;Fkk iSlUs tj
4 ifjogu okgu ¼pkyd ,o a laokgd dk s NkMs d+ j½&
¼d½ 13 O;fDr;k sa l s vU;uw vkSj 26 O;fDr;k sa l s vuf/kd cSBku :0 500 ¼ik¡p lkS½ izfr lhV {kerk A izfr o"k Z
¼[k½ 27 O;fDr;k sa l s vU;uw vkSj 32 O;fDr;k sa l s vuf/kd cSBku :0 550 ¼ik¡p lkS ipkl½ izfr {kerk A lhV izfr o"k Z
¼x½ 33 O;fDr;k sa ;k mll s vf/kd cBS ku {kerk A :0 650 ¼Ng lk S ipkl½ izfr
lhV izfr o"k Z
¼?k½ okYok]s elhMZ ht ,o a mld s lerqY; cl :0 1000 ¼,d gtkj½ ifz r
lhV izfr o"k Z
ijUrq iSltsa j okguk sa dh cSBku {kerk dk fu/kkZj.k ,o a ml ij djk/kku mDr okgu d s Oghy csl d s vk/kkj ij fu/kkZfjr lk/kkj.k cl d s cBS ku {kerk d s vuqlkj vf/kjkfs ir gkxs h A** 13- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 esa la'kks/kuA& fcgkj ekVs j okgu djkjkis .k vf/kfu;e 1994 dh vuqlpw h&1 Hkkx&x Øe l[a ;k&1 dk s foykfs ir fd;k tkrk gS%& ¼1½ Øe l[a ;k& 1 foykfs ir
14- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&2 esa la'kks/kuA&mDr vf/kfu;e dh vuqlpw h&2 dk fuEukfa dr Øekda foykfs ir fd;k tkrk gS%&
¼1½ Øe l[a ;k& 2 ¼[k½ foykfs ir
¼2½ Øe l[a ;k& 3 foykfs ir
fcgkj&jkT;iky d s vkns'k l]s
fouksn dqekj flUgk]
ljdkj d s lfpoA
1 vizhy 2013
lŒa ,y0th0&1&7@2013@60@yst% —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 27 ekp Z 2013 dk s vuqer fcgkj foÙk vf/kfu;e] 2013 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk g]S ftl s Hkkjrh; lafo/kku d s vuqPNsn 348 d s [kaM ¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk e sa izkf/kd̀r ikB le>k tk;sxkA fcgkj&jkT;iky d s vkns'k l]s
fouksn dqekj flUgk]
ljdkj d s lfpoA
5
6 बहार गजट (असाधारण), 1 अूील 2013
BIHAR FINANCE ACT, 2013
[Bihar Act 3, 2013]
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005, THE BIHAR TAX ON
PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011, AND
BIHAR MOTOR VEHICLE TAXATION ACT, 1994.
Be it enacted by the Legislature of the State of Bihar in the Sixty fourth year of the Republic of India as follows:-
1. Short title, extent and commencement.—(1) This Act may be called the Bihar Finance Act, 2013.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force at once.
PART-1
AMENDMENT IN THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005)
2. Insertion of a new section 15B in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) herein after referred to as Act 27, 2005-—After section 15A of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 15B shall be inserted, namely—
"15B. Payment of a fixed amount or payment at a fixed rate in lieu of the tax payable under the Act- (1) Notwithstanding anything to the contrary contained in the Act but subject to such Rules as may be made in this behalf, the State Government may, in respect of such goods or class or description of goods and subject to such conditions and restrictions as may be specified in a notification issued in this behalf, permit any class or description of dealers to pay, in lieu of the tax payable by him in respect of any transaction, either a fixed amount, not exceeding fifty thousand rupees, or an amount calculated at such rate, not exceeding five percent of the value of the transaction, as may be specified in the notification:
Provided that the State Government may specify different amounts in respect of different ranges of values of the transaction.
(2) It shall be lawful for the State Government to specify, in the notification, the time at which and the manner in which the amount payable under sub-section (1) shall be paid.
(3) Every dealer to whom the provisions of sub-section (1) apply shall—
(a) not charge any tax in excess of the amount specified in the notification issued under sub-section (1); and
(b) not be entitled to issue any tax invoice in respect of any sale made by him."
PART-2
AMENDMENT IN THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
ACT, 2011
3. Amendment of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011) .—The proviso to sub-Section (1) of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011), shall be substituted by the following, namely—
"Provided that every person, other than an employer, liable to tax under this Act, who has remitted the tax from him due under the Act, along with the interest, if any, payable under sub-Section (3) of Section 8 of the Act shall not be required to furnish the return specified in this Section."
6
बहार गजट (असाधारण), 1 अूील 20137
PART-3
AMENDMENT IN BIHAR MOTOR VEHICLES TAXATION ACT, 1994
4. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994—In the said Act a new sub section-(7) shall be inserted after sub section (6) of section-5 namely-
"(7) if a new vehicle three wheeler/taxis/motor cab/maxi cab is being registered in the name of a female as commercial vehicle and she possessed a valid transport driving license with a purpose to operate/ply either herself or by any other female driver having valid transport driving license exclusively, then the said vehicle will be given 100% exemption in road tax.
In case of violation of above provision, the said vehicle will be charged admissible one time tax for such vehicle and penalty of equivalent amount.
5. Amendment in section-7of the Bihar Motor Vehicles Taxation Act, 1994.—Proviso of sub section (5) of section 7 of the Bihar Motor Vehicles Act, 1994 shall be deleted.
6. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994) -sub section (8) of section 7 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely—
"(8) (a) One time tax for the life time of the vehicle shall be levied on tractor used or kept for use for other than agricultural purpose at the rate of two percent of the cost of the vehicle excluding Value Added Tax.
(b) One time tax for the life time at the rate of Rs. 10,000 shall be levied on the registration of trailers of all laden capacity .
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8 बहार गजट (असाधारण), 1 अूील 2013
SCHEDULE-I Part-A
Rate chart of one-time tax for Personal Vehicles [See Sub-section (1) of section-7]
| Clause |
Sl. No. |
Stages of Registration |
Class of Motor Vehicles |
|
|
|
Motor Cycle |
Motorcars, Jeep and Omnibuses up to seating capacity of 12 used for personal use |
| 1 |
2 |
3 |
4 |
5 |
| A |
|
Up to one year of age at the time of registration or first registration |
One time tax at the rate of 7% cost of vehicles excluding VAT |
One time tax at the rate of 7% cost of vehicles excluding VAT |
| B |
|
If the Motor vehicle is already registered and its age from the first registration is |
Percentage of one time tax levied under Clause-A Column(4) |
Percentage of one time tax levied under Clause-A Column(5) |
|
1 |
More than one year but not more than two years |
95% |
95% |
|
2 |
More than two years but not more than three years |
90% |
90% |
|
3 |
More than three years but not more than four years |
85% |
85% |
|
4 |
More than four years but not more than five years |
80% |
80% |
|
5 |
More than five years but not more than six years |
75% |
75% |
|
6 |
More than six years but not more than seven years |
70% |
70% |
|
7 |
More than seven years but not more than eight years |
65% |
65% |
|
8 |
More than eight years but not more than nine years |
60% |
60% |
|
9 |
More than nine years but not more than ten years |
55% |
55% |
|
10 |
More than ten years but not more than eleven years |
50% |
50% |
|
11 |
More than eleven years but not more than twelve years |
45% |
45% |
|
12 |
More than twelve years but not more than thirteen years |
40% |
40% |
|
13 |
More than thirteen years but not more than fourteen years |
35% |
35% |
|
14 |
More than fourteen years but not more than fifteen years |
30% |
30% |
|
15 |
More than fifteen years |
25% |
25% |
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बहार गजट (असाधारण), 1 अूील 20139
10. Amendment of the serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994-— Serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely-
" (ii) (a) One time tax @ 5% of the vehicle cost excluding VAT shall be levied at the time of registration for a period of 15 years for taxi/maxi cab/motor cab.
(b) Taxi seating capacity upto 4, (excluding driver) registered previously shall have to pay Rs. 3200/- per annum.
(c) Taxi/Motor cab/Maxi cab having seating capacity more than 4 (excluding driver) shall have to pay Rs. 3200/- per annum and in addition thereof Rs. 500/- per seat per annum for more than 4 seats.
"Provided that one time tax as applicable for maxi/motor cabs/ maxi cabs shall be levied on the basis of age from the vehicles already registered for more than one year as per schedule-1 part-A of Bihar Motor vehicle Taxation Act, 1994 (as Amended)."
11. Amendment of the part-C of schedule-1 serial no.-3(C) of the Bihar Motor Vehicle Taxation Act, 1994—In the said Act Part-C of schedule-1 serial no.-3(C) shall be substituted by the following, namely.—
"3(C) : Three Wheeler -
(a) Three Wheeler with seating capacity not more than 4 persons (excluding the driver).
A one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle.
or
Three wheelers - (i) A one-time tax of Rs. 6,000/- on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State :
(ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which are more than ten years old.
(b) Three wheelers with seating capacity up to 7 persons (excluding the driver) - A one time tax of Rs. 13500/- shall be levied for 15 Years from new registered vehicles.
or
(i) A one-time tax of Rs. 9,000/- on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State.
(ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old.
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10 बहार गजट (असाधारण), 1 अूील 2013 Provided that the tax calculation for all passenger vehicles shall be done according to the minimum seating capacity prescribed for the general buses on the basis of their wheel base."
13. Amendment of schedule-1 of Bihar Motor Vehicle Taxation Act, 1994—The following parts of serial no. 1 part-C of schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be deleted.
(1) Serial no. 1 Deleted
14. Amendment of schedule-II of Bihar Motor Vehicle Taxation Act, 1994—In the said Act the following parts of the schedule-II shall be deleted.
i. Serial no.-2 (b) Deleted
ii. Serial no.-3 Deleted By order of the Governor of Bihar,
VINOD KUMAR SINHA,
Secretary to Government. —————
अधी.क, सिचवालय मुिणालय, बहार, पटना ारा ूकािशत एवं मु2ित। बहार गजट (असाधारण) 261-571+400-ड0ट0पी0।
Website: http://egazette.bih.nic.in
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