िनबंधन सं या पी0ट0-40 बहार गजट
असाधारण अंकंंं
बहार सरकार ारा ूकािशत 15 पौष 1931 (श0) (संंंं0 पटना 23) पटना, मंगलंंं वार, 5 जनवर 2010 fof/k foHkkx
&&&&&&&&
vf/klwpuk
5 tuojh 2010
la0 ,y0th0&1&19@2009@yst% 05 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 4 tuojh] 2010 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]
fnyhi dqekj flUgk]
ljdkj ds la;qDr lfpoA
[fcgkj vf/kfu;e 3] 2010]
fcgkj ewY; of)Zr&dj ¼la'kks/ku½ vf/kfu;e] 2010
fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; ds lkBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%&
1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj ewY; of)Zr&dj ¼la'kks/ku½ vf/kfu;e] 2009 dgk tk ldsxkA
¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjar izo`Ùk gksxkA
2- fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&54 dh mi&/kkjk ¼1½ esa la'kks/kuA& fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 dh /kkjk&54 dh mi&/kkjk ¼1½ dks fuEufyf[kr izfrLFkkfir fd;k tk;sxk %
^^¼1½ ifCyd fyfeVsM ;k izkbZosV fyfeVsM daiuh ls fHkUu izR;sd O;ogkjh ftldk ldy vkoÙkZ ,d djksM+ :i;s ls vf/kd gS] bl vf/kfu;e ds iz;kstuksa ds fy, fdlh ys[kkdkj }kjk vius okf"kZd ys[kkvksa dh ys[kkijh{kk bl vf/kfu;e dh /kkjk&24 dh mi&/kkjk ¼3½ ds Li"Vhdj.k ds v/khu fu;r frfFk ds igys djk;sxkA**
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2 बहार गजट (असाधारण)] 5 जनवर 2010 5 tuojh 2010
la0 ,y0th0&1&19@2009@06@yst%A—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 4 tuojh 2010 dks vuqer fcgkj ewY; of)Zr&dj ¼la'kks/ku½ vf/kfu;e] 2009 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 [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd̀r ikB le{kk tk;sxk%&& [Bihar Act 3, 2010]
THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2010
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005)
BE it enacted by the Legislature of the State of Bihar in the sixtieth 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, 2009.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force at once.
2. Amendment of sub-section (1) of section 54 of The Bihar Value Added Tax Act, 2005 (Act 27 of 2005)-Sub-section(1) of Section 54 of Act, 27 of 2005 shall be substituted in the following way, namely -
"(1) Every dealer other than a public limited or private limited company whose gross turnover exceeds one crore rupees shall, for the purposes of this Act, get his annual accounts audited by an Accountant before the due date within the meaning of the Explanation to sub-section (3) of section-24 of this Act."
fcgkj&jkT;iky ds vkns'k ls]
fnyhi dqekj flUgk]
ljdkj ds la;qDr lfpoA
———
अधी+क, सिचवालय मुिणालय,
बहार, पटना ारा ूकािशत एवं मु0ित।
बहार गजट (असाधारण) 23-571+400-ड0ट0पी0।
Website: http://egazette.bih.nic.in
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