Bihar act 0769 of 2014 : The BIHAR FINANCE ACT, 2014

  • Date:
Department
  • TRANSPORT DEPARTMENT
Summary

No

Enforcement Date

14 Oct 1995

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िनबंंधन संं या पी0ट,0-40 बहार गजट

असाधारण अंंंंंंकंं

बहार सरकार ारा ूकािशत 28 भाि 1936 (श0) (संंंं0 पटना 769) पटना, शुुुबु वार, 19 िसत)ब र 2014 fof/k foHkkx

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1

2 बहार गजट (असाधारण), 19 िसत)ब र 2014 fcgkj foÙk vf/kfu;e] 2014

[fcgkj vf/kfu;e 15] 2014]

izzLzz rkouk& fcgkj ekssVss jokgu djkjkssiss .k vf/kfu;e 1994 esasa sasa laa'aa kkss/ss ku djuss ss dss ss fy, vf/kfu;eA Hkkjr x.kjkT; d s ilSa Bo sa o"k Z 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—¼1 ½ ;g v f /kf u;e f c gk j f o Ùk v f /kf u;e] 2 01 4 dg k t k l d xs k A

¼2 ½ b l d k f o Lrk j lia .w k Z fc gk j jk T ; e sa g k xs k A

¼3 ½ ;g rq jar i z o` Ùk gk xs k A

2- fcgkj ekssVss j okgu djkjkssiss .k vf/kfu;e 1994 dh /kkjk&5 esasa sasa laa'aa kkss/ss ku A—mDr vf/kfu;e 1994 dh /kkjk&5 dh mi&/kkjk ¼7½ e sa fuEufyf[kr ijUrqd tkMs +k tk;xk %&

^^ijUr q ;fn dksb Z frifg;k okgu] VDS lh] ekVs j dcS ] ;k eDS lh dcS efgyk d s uke

ij O;olkf;d okgu d s :i e sa fucfa /kr g S ,o a mudh Lo; a dh O;olkf;d vuKq fIr ugh a gksu s d s dkj.k VDS l NVw dk ykHk ugh a fey ik;k g]S vkjS ijw s dj dk Hkxq rku dj fn;k g]S olS h fLFkfr e]sa mDr efgyk dk s lefq pr o/S k O;olkf;d MªkbfZ oxa vuKq fIr izkIr dj ysu s d s ckn bl vk'k; dh vuKq fIr ,o a iez k.k&i= iLz rrq dju s ij fcgkj ekVs j okgu djkjkis .k vf/kfu;e 1994 dh vulq pw h&1 Hkkx&^[k* d s v/khu fofufnZ"V nj l s iFkdj dh okilh dk gd gkxs k A**

3- fcgkj ekssVss jokgu djkjkssiss .k vf/kfu;e] 1994 dh /kkjk&7 esasa sasa laa'aa kkss/ss ku A—mDr vf/kfu;e] 1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dk s fuEufyf[kr }kjk ifz rLFkkfir dh tk;xh %&

^^¼8½ VSªDVj d s oVS jfgr Ø; eYw ; dk 4-5% ¼lk< +s pkj ifz r'kr½ ,d e'q r

vkthou iFkdj n;s gkxs k(

ijUr q ;g fd VªDS Vj d s Vsªyj d s fuc/a ku d s le; Vªsyj l s dksb Z iFkdj olwyuh;

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4- fcgkj ekssVss jokgu djkjkssiss .k vf/kfu;e] 1994 dh vuqqlqq wwpww h&1 esasa sasa laa'aa kkss/ss ku A—fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dk vulq pw h 1 Hkkx ¼x½ dk Øe l[a ;k&3&d ¼ii½ fuEufyf[kr }kjk ifz rLFkkfir dh tk;xh %&

^^¼ii½ VDS lh@ekVs j dcS @eDS lh dcS ij oVS jfgr Ø;eYw ; dk 7% dh nj l s 15 o"kk sZa d s fy, ,d e'q r dj mn~xg̀hr fd;k tk;xk A

ijUr q ,ls s okguk sa }kjk Hkxq r;s ,d e'q r dj dh x.kuk igy s Hkxq rku dh xb Z dj

dh jkf'k dk s vulq pw h&1 d s vulq kj ?kVkdj dh tk;xh A

5- fcgkj ekssVss jokgu djkjkssiss .k vf/kfu;e] 1994 dk vuqqlqq wwpww h&1 dss ss Hkkx ¼x½ dss ss Øe laa[aa ;k&4 esasa sasa laa'aa kkss/ss ku A—fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dk vulq pw h&1 Hkkx ¼x½ Øe l[a ;k&4 dk fuEufyf[kr }kjk ifz rLFkkfir fd;k tkrk g]S ;Fkk %&

1 ekyokgd] ekVs j dcS ,o a eDS lh dcS l s vU;Fkk ilS Us tj ifjogu okgu ¼pkyd ,o a laokgd dk s NkMs +dj½& dj dh nj okf"kZd ¼lk/kkj.k cl½ dj dh nj okf"kZd ¼les h MhyDl½ dj dh nj okf"kZd ¼MhyDl½ dj dh nj okf"kZd ¼okYok]s elhMZ ht ,o a mld s lerYq ; cl½
¼d½ 13 O;fDr;k sa l s vU;wu vkjS 26 O;fDr;k sa l s vuf/kd cBS ku {kerkA :0 500 ifz r lhV :0 625 ifz r lhV :0 735 ifz r lhV &
¼[k½ 27 O;fDr;k sa l s vU;wu vkjS 32 O;fDr;k sa l s vuf/kd cBS ku {kerk A :0 550 ifz r lhV :0 700 ifz r lhV :0 810 ifz r lhV &
¼x½ 33 O;fDr;k sa ;k mll s vf/kd cBS ku {kerk A :0 650 ifz r lhV :0 820 ifz r lhV :0 975 ifz r lhV &
¼?k½ okYok]s elhMZ ht ,o a mld s lerYq ; cl & & & :0 1250

2

बहार गजट (असाधारण), 19 िसत)ब र 2014 3 1- dj d s fy, fdlh cl e sa ,d Lyhij lhV dh x.kuk nk s cBS ku lhV d s :i e sa dh tk;xhA

2- ¼d½ lHkh ifjogu okguk sa d s ekVs j okgu dj dh x.kuk] Oghy cls ij vk/kkfjr ;kf=;k sa d s fy, cBS ku l[a ;k ij fuEufyf[kr rkfydk e sa LrEHk 2] 3] 4 e sa bfa xr d s vulq kj dh tk,xh %&

Oghy ols lk/kkj.k cl les h MhyDl cl MhyDl cl
1 2 3 4
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 35
205 53 42 35
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
143 28 22 19
142 25 20 17

¼[k½ dia uh }kjk fuferZ ekVs j okguk sa dh n'kk e]sa dUs nzh; ekVs j okgu fu;ekoyh] 1989 d s

fu;e&126 d s vulq kj] izkf/kdr̀ ,tUs lh }kjk vueq kfs nr lhVk sa d s vk/kkj ij] dj dh x.kuk dh

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jkT;iky }kjk fnukad 12 flrEcj 2014 dk s vuqer fcgkj foÙk vf/kfu;e] 2014 dk fuEufyf[kr vaxzsth

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348 d s [kaM¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk e sa izkf/kd̀r ikB le>k tk;sxkA

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3

4 बहार गजट (असाधारण), 19 िसत)ब र 2014 [Bihar Act 15, 2014]

BIHAR FINANCE ACT, 2014

AN

ACT

TO AMEND BIHAR MOTOR VEHICLE TAXATION ACT, 1994.

Be it enacted by the Legislature of the State of Bihar in the Sixty fifth year of the Republic of India as follows:-

1. Short title, extent and commencement—(1) This Act may be called the Bihar Finance Act, 2014.

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

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

2. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994.—The following proviso shall be added to sub section (7) of section 5 of the said Act, 1994:-

"Provided that if a three wheeler/taxi/motor cab/maxi cab is registered in the name of female as a commercial vehicle and she does not have tax- exemption due to want of valid professional driving licence and has paid full tax, in such case, the said female, after getting proper valid professional driving licence, is entitled to get refund at the rate specified under schedule-1 Part-B of the B.M.V. Taxation Act, 1994 on producing the licence and certificate of this intent.

3. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994.—Sub section (8) of section 7 of the said Act shall be substituted by the following :-

"(8) One time tax for the life time of the vehicle shall be levied on tractor at the rate of 4.5% of the cost of the tractor excluding Value Added Tax. Provided that no road tax shall be levied at the time of registration of trailer of the tractor.

4. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994, —

Serial no.-3(a)(ii) of Part-C of schedule-1 of the said Act of 1994 Shall be substituted by the following: -

"(ii) One time tax @ 7% 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. Provided that one time tax payable by such vehicle shall be calculated after deducting the tax amount as per schedule-1 which is already paid.

5. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994.—

Serial no. 4 of part-C of schedule-1 of the said Act, 1994 shall be substituted by the following :-

1. Transport vehicles other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (Ordinary Bus) Annual Rate of Tax (Semi Deluxe) Annual Rate of Tax (Deluxe) Annual Rate of Tax (Volvo, Mercedes & Equivalent )
(a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 500 per seat. Rs. 625 per seat. Rs. 735 per seat. -
(b) Seating capacity not less than 27 persons Rs. 550 per seat. Rs. 700 per seat. Rs. 810 per seat. -

4

बहार गजट (असाधारण), 19 िसत)ब र 2014 5

and not more than 32 persons
(c) Seating capacity 33 persons or more. Rs. 650 per seat. Rs. 820 per seat. Rs. 975 per seat. -
(d) Volvo, Mercedez and equivalent buses - - - Rs. 1250

1. One sleeper seat in a Bus shall be calculated as 2 seats for tax.

2. (a) The Motor Vehicle Tax on all Transport Vehicles shall be calculated on the number of seats for passengers based on wheel base as indicated in colum 2, 3 & 4 in the following table :-

Wheel Base Ordinary Bus Semi Deluxe Bus Deluxe Bus
1 2 3 4
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 35
205 53 42 35
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
143 28 22 19
142 25 20 17

(b) In case of Motor Vehicles, Manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule-126 of Central Motor Vehicle Rules-1989.

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—————

अधी.क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु3ित।

बहार गजट (असाधारण) 769-571+400-ड,0ट,0पी0।

Website: http://egazette.bih.nic.in

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