असाधारण िबहार (स0ं पटना 482 ) पटना laŒ ,y0th0&01&14@2020 vf/kfu;e] ftlij egkefge jkT;iky fnukad 7 vxLr loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A िनबंधन
अकं
सरकार ᳇ारा ᮧकािशत
19 Jko.k 1942 (श0) , lkseokj , 10 vxLr 2020 fof/k foHkkx
———
vf/klwpuk
10 vxLr 2020
@4379@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr a 2020 dks vuqefr ns pqds
w s s z S
fcgkj&jkT;iky ds vkns'k ls]
ih0
ljdkj ds
ं la[;k पी0टी0-40
a fuEufyf[kr
s q s q s gSa] blds }kjk
s s s
lh0 pkS/kjh]
s lfpoA
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[fcgkj vf/kfu;e 06] 2020] fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f"kfFkyhdj.k½ vf/kfu;e] 2020 dqN vf/kfu;eksa esa le;&lhek dh vof/k ls lacaf/kr izko/kkuksa dk f"kfFkyhdj.k djus ds fy, vf/kfu;e A Hkkjr x.kjkT; ds bdgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f"kfFkyhdj.k½ vf/kfu;e] 2020 dgk tk ldsxkA
¼2½ bldk izlkj lEiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g fnukad 20 ekpZ] 2020 ds izHkko ls ykxw ekuk tk;sxkA
2- ifjHkk"kk & ¼1½ bl vf/kfu;e esa tc rd fd lanHkZ ls vU;Fkk visf{kr u gks& ¼d½ ^^fofufnZ"V vf/kfu;e** ls vfHkizsr gS& fcgkj foÙk vf/kfu;e 1981, ¼fcgkj vf/kfu;e] 5/1981½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e] 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e] 16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ fcgkj vf/kfu;e] 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½ ¼2½ ;gk¡ iz;qDr fd, x, oSls "kCn vkSj vfHkO;fä;k¡ tks ;gka ifjHkkf"kr ugha gSa] ysfdu os fofufnZ"V vf/kfu;e esa ifjHkkf"kr gSa] muds vFkZ ml vf/kfu;e esa Øe'k% fufnZ"V vFkZ ds vuqdwy gksaxsA 3- fofufnZ"V vf/kfu;e ds dqN izko/kkuksa dk f'kfFkyhdj.k& tgka dgha Hkh fofufnZ"V vf/kfu;e ds vUrxZr ,slh dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s fdlh le; lhek dks fufnZ"V ;k fu/kkZfjr ;k vf/klwfpr fd;k x;k gks] tks 20 ekpZ] 2020 ls 29 twu] 2020 ds nkSjku iM+rk gks &
¼d½ fofufnZ"V vf/kfu;e ds izko/kkuksa ds vUrxZr fdlh izkf/kdkjh ;k U;k;kf/kdj.k] pkgs ftl uke ls tkuk tk,] ds }kjk fdlh dk;Zokgh dks iwjk djus ;k fdlh vkns"k dks ikfjr djus ;k fdlh uksfVl] lwpuk] vf/klwpuk] Lohd`fr ;k vuqeksnu dk fuxZeu ;k bl rjg dh dksbZ dkjZokbZ pkgs ftl uke ls tkuk tk,( ;k ¼[k½ fofufnZ"V vf/kfu;e ds izko/kkuksa ds v/khu dksbZ vihy] tckc ;k vkosnu QkbZy djuk ;k dksbZ fjiksVZ] nLrkost] LVsVesUV ;k vU; ,sls vfHkys[k] pkgs ftl uke ls tkuk tk,] dks izLrqr djuk] vkSj tgk¡ ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr ,slh le; lhek ds Hkhrj ugha fd;k x;k gS] rc ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr djus fy;s le;&lhek] fofufnZ"V vf/kfu;e esa dqN Hkh fofgr gksus ds ckotwn] fnukad 31 fnlEcj] 2020 ;k 31 fnlEcj] 2020 ds ckn ,slh vU; frfFk fdUrq 31 fnlEcj] 2021 ls vf/kd ugha] tks jkT; ljdkj }kjk vf/klwpuk ds ek/;e ls bl lanHkZ esa fufnZ"V fd;k tk;] rd foLrkfjr gksxh( ijUrq jkT; ljdkj fofHkUu dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s vyx& vyx rkjh[kksa dks fufnZ"V dj ldrh gS(
ijUrq ;g vkSj fd ,slh dkjZokbZ esa fuEufyf[kr "kkfey ugha gkasxs&
¼i½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr jftLVªhdj.k gsrq vkosnu dh QkbZfyax vkSj fuiVku ;k jftLVªhdj.k izek.k&i= dk la'kks/ku ;k jn~nhdj.k ds fy, vkosnu dh QkbZfyax vkSj fuiVku( ;k
¼ii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr fdlh VSDl buokW;l] buokW;l] fjVsy buokW;l] fcy] MsfcV uksV ;k ØsfMV uksV] pkgs ftl uke ls tkuk tk, dk fuxZeu( ;k ¼iii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr nkf[ky ;k izLrqr fd;s tkus ds fy, vko';d fdlh fjVZu dks nkf[ky ;k izLrqr djuk( ;k
¼iv½ fdlh dj] C;kt] tqekZuk] QkbZu ;k fdlh vU; jkf"k dk Hkqxrku tks fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr ns; gksA
4- fujlu ,oa O;kof̀ÙkA& ¼i½ fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f"kfFkyhdj.k½ v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&10] 2020½ blds }kjk fujflr fd;k tkrk gSA
¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk
"kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh xbZ le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu izòÙk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh xbZ FkhA
fcgkj&jkT;iky ds vkns'k ls]
ih0 lh0 pkS/kjh]
ljdkj ds lfpoA
10 vxLr 2020
laŒ ,y0th0&01&14@2020@4380@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f"kfFkyhdj.k½
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vf/kfu;e] 2020 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/kd`r ikB le>k tk;sxk A
fcgkj&jkT;iky ds vkns'k ls]
ih0 lh0 pkS/kjh]
ljdkj ds lfpoA
[Bihar Act 06, 2020]
THE BIHAR TAXATION LAWS (RELAXATION OF PERIOD OF LIMITATION
PROVISIONS) ACT, 2020
AN
ACT
to provide relaxation in the provisions relating to period of limitation in certain Acts. BE It enacted by the Legislature of the State of Bihar in the Seventy first year of the Republic of India as follows :-
1. Short title, extent and commencement.-(1) This Act may be called the Bihar Taxation Laws (Relaxation of period of limitation Provisions) Act, 2020.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall be deemed to have come into force on the 20thday of March, 2020.
2. Definition.-(1) In this Act, unless the context otherwise requires,-
(a) "specified Act" means- the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)], 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 No.16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948),the Bihar Tax on Advertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948)[as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)]and the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)]
(2) The words and expressions used herein and not defined, but defined in the specified Act, shall have the meaning respectively assigned to them in that Act. ,,3. Relaxation of certain provisions of specified Act.- Where, any time limit has been specified in, or prescribed or notified under the specified Act which falls during the period from the 20thday of March, 2020 to the 29thday of June, 2020 for the completion or compliance of such action as-
(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority or tribunal, by whatever name called, under the provisions of the specified Act; or
(b) filing of any appeal, reply or application or furnishing of any report, document, statement or such other record, by whatever name called, under the provisions of the specified Act,
and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action shall, notwithstanding anything contained in the specified Act, stand extended to the 31stday of December, 2020, or such other date after the 31stday of December, 2020, but not later than the 31stday of December, 2021, as the State Government may, by notification, specify in this behalf:
Provided that the State Government may specify different dates for completion or compliance of different actions:
Provided further that such action shall not include :-
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(i) the filing and disposal of an application for registration or the filing and disposal of an application for amendment or cancellation of a certificate of registration, under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or
(ii) the issuance of any tax invoice, invoice, retail invoice, bill, debit note, or credit note, by whatever name called, under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or
(iii) the filing or furnishing of any return required to be filed or furnished under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or
(iv) the payment of any tax, interest, penalty, fine or any other amount that is payable under the provision of the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018.
4. Repeal and Savings- (i) Bihar Taxation Laws (Relaxation of period of limitation Provisions) Ordinance, 2020 (Bihar Ordinance No.-10, 2020) is hereby repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.
By order of the Governor of Bihar,
P. C. CHOUDHARY,
Secretary to Government. ————
अधीᭃक, सिचवालय मुᮤ णालय, िबहार, पटना ᳇ारा ᮧकािशत एव ंमᳰुᮤत। िबहार गजट (असाधारण) 482-571+400-डी0टी0पी0। Website: http://egazette.bih.nic.in
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