नबधंन सं या पी0ट0-40
ॢबहर गजट [सधरण [क ॢबहर सरकर हर क०शत 1 वण 143 श
(स पटन 3) पटन, स!मवर, [ग$ त 221 fof/k foHkkx
———
vf/klwpuk
9 vxLr 2021
laŒ ,yŒthŒ&01&19@2021&4278@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 06 vxLr 2021 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA
fcgkj&jkT;iky ds vkns'k ls]
ihŒlhŒpkS/kjhSSS ]
ljdkj ds lfpoA
1
2 ॢबहर गजट [सधरण 9 अग त 2021
[fcgkj vf/kfu;e 16] 2021⁄= fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e&12] 2017½ dk la'kks/ku djus ds fy, vf/kfu;eA
Hkkjr x.kjkT; ds cgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks %&
1- laf{kIr uke vkSj izkjaHkA&
¼1½ ;g vf/kfu;e fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 dgk tk ldsxkA
¼2½ bl vf/kfu;e esa tSlk vU;Fkk micaf/kr gS mlds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks izo`Ùk gksaxs] tks jkT; ljdkj jkti= esa] vf/klwpuk }kjk fu;r djsA
ijarq bl vf/kfu;e ds fofHkUu mica/kksa ds fy, fofHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj ,sls mica/k esa bl vf/kfu;e ds izkjaHk ds izfr fdlh funsZ'k dk vFkkZUo;u ml mica/k ds izo`Ùk gksus ds izfrfunsZ'k ds :i esa fd;k tk,xkA
2- /kkjk 7 dk la'kks/ku]A& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ ^^ewy vf/kfu;e** dgk x;k gS½ dh /kkjk 7 dh mi/kkjk ¼1½ esa] [kaM ¼d½ ds i'pkr] 1 tqykbZ] 2017 ls fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk vkSj fd;k x;k le>k tk,xk] vFkkZr~ % ^^¼dd½ fdlh O;fDr] tks fdlh O;f"V ls fHkUu gS] }kjk mlds lnL;ksa ;k ?kVdksa ;k foi;sZu ls udn] vkLFkfxr lank; ;k vU; ewY;oku izfrQy ds fy, fØ;kdyki ;k laO;ogkj%**A
Li"Vhdj.k& bl [kaM ds iz;kstuksa ds fy, ] ;g Li"V fd;k tkrk gS fd rRle; izor̀ fdlh vU; fof/k ;k fdlh U;k;ky;] vfHkdj.k ;k izkf/kdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k esa vafrfoZ"V fdlh ckr ds gksrs gq, Hkh] O;fDr vkSj mlds lnL;ksa ;k ?kVdks dks nks i`Fkd~ O;fDr le>k tk,xk vkSj fØ;kdykiksa dk iznk; ;k laO;ogkj] ijLij ,d O;fDr dks nwljs O;fDr }kjk fd, x, le>s tk,axsA
3- /kkjk 16 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼2½ ds [kaM ¼d½ ds i'pkr] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^¼dd½ [kaM ¼d½ esa fufnZ"V chtd ;k ukes uksV ds C;kSjs iwfrZdkj }kjk cfgZxkeh iwfrZ ds fooj.k esa izLrqr fd, x, gSa vkSj ,sls C;kSjs] /kkjk 37 ds v/khu fofufnZ"V jhfr esa ,sls chtd ;k ukes uksV ds izkfIrdrkZ dks lalwfpr fd, x, gSaA^^
4- /kkjk 35 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼5½ dk yksi fd;k tk,xkA
5- /kkjk 44 ds LFkku ij] ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 44 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~%&
^^44- okf"kZd fooj.kh& fdlh buiqV lsok forjd ls fHkUu izR;sd jftLVªhd`r O;fDr] /kkjk 51 ;k /kkjk 52 ds v/khu dj dk lank; djus okyk dksbZ O;fDr] uSfefrd djk/ks; O;fDr vkSj vfuoklh djk/ks; O;fDr] bysDVªkWfud :Ik ls izR;sd foÙkh; o"kZ ds fy, ,sls le; ds Hkhrj vkSj ,sls iz:Ik vkSj jhfr esa] ftls fofgr fd;k tk,] laijhf{kr okf"kZd foÙkh; fooj.k ds lkFk ,d okf"kZd fooj.kh izLrqr djsxk ftlesa foÙkh; o"kZ ds fy, izLrqr dh xbZ fooj.kh esa ?kksf"kr iwfrZ;ksa ds ewY; ds lkFk lqesfyr djrs gq,] ,d Loizekf.kr lqesyu fooj.k lfEefyr fd;k tk ldsxk%
Ikjarq vk;qDr] ifj"kn~ dh flQfj'kksa ij] vf/klwpuk }kjk] jftLVªhd`r O;fDr;ksa ds fdlh oxZ dks bl /kkjk ds v/khu okf"kZd fooj.kh Qkby djus ls NqV iznku dj ldsxk % ijarq ;g vkSj fd bl /kkjk esa dh dksbZ ckr] dsUnzh; ljdkj ;k fdlh jkT; ljdkj ds fdlh foHkkx ;k fdlh LFkkuh; izkf/kdkjh dks] ftudh ys[kkcfg;ka Hkkjr ds fu;a=d egkys[kkijh{kd }kjk laijh{kk ds v/khu gS ;k rRle; izor̀ fdlh fof/k ds v/khu LFkkuh; izkf/kdkjh ds ys[kkvksa dh laijh{kk ds fy, fu;qDr fdlh laijh{kd }kjk dh tkus okyh laijh{kk ds v/;/khu gaS] ykxw ugha gksxhA^^
6- /kkjk 50 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds ijarqd ds LFkku ij] 1 tqykbZ] 2017 ls fuEufyf[kr ijarqd j[kk tk,xk vkSj j[kk x;k le>k tk,xk] vFkkZr~ %& ^^ijarq /kkjk 39 ds mica/kksa ds vuqlkj] fdlh dj vof/k ds nkSjku dh xbZ iwfrZ;ksa ds laca/k esa vkSj 'kks/; rkjh[k ds i'pkr~ mDr vof/k ds fy, izLrqr fooj.kh esa ?kksf"kr lans; dj ij C;kt] flok; ogka ds tgka ,slh fooj.kh mDr vof/k ds laca/k esa
2
3 ॢबहर गजट [सधरण' 9 अग त 2021
/kkjk 73 ;k /kkjk 74 ds v/khu dksbZ dk;Zokfg;ka vkjaHk gksus ds i'pkr~ izLrqr dh tkrh gS] dj ds ml Hkkx ds fy, lans; gksxk] ftls bysDVªkWfud udn ystj ls fodyu djds lanr fd;k tkrk gSA^^
7- /kkjk 74 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 74 ds Li"Vhdj.k ¼1½ ds [kaM ¼ii½ esa] ^^rks /kkjk 122] /kkjk 125] /kkjk 129 vkSj /kkjk 130 dŝ ^ 'kCnksa vkSj vadksa ds LFkku ij] ^^rks /kkjk 122 vkSj /kkjk 125 dŝ ^ 'kCn vkSj vad j[ks tk,axsA
8- /kkjk 75 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 75 esa] mi/kkjk ¼12½ esa fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^Li"Vhdj.k&bl mi/kkjk ds iz;kstuksa ds fy,] ^^Lofu/kkZfjr dj^^ in esa /kkjk 37 ds v/khu izLrqr fd, x, ,slh cfgxkZeh iwfrZ;ksa ds C;kSjksa ds laca/k esa lans; dj] lfEefyr gksxk fdUrq /kkjk 39 ds v/khu izLrqr fooj.kh esa lfEefyr ugha fd;k x;k gSA^^
9- /kkjk 83 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 83 dh mi/kkjk ¼1½ ds LFkku ij] fuEuf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&
^^¼1½ tgka v/;k; 12] v/;k; 14 ;k v/;k; 15 ds v/khu fdlh dk;Zokgh ds vkjaHk gksus ds i'pkr~] vk;qDr dh ;g jk; gS fd ljdkjh jktLo ds fgr dh laj{kk djus ds iz;kstu ds fy, ,slk djuk vko';d gSa] rks og fyf[kr esa vkns'k }kjk] ,slh jhfr esa] tks fofgr dh tk,] /kkjk 122 dh mi/kkjk ¼1d½ esa fufnZ"V djk/ks; O;fDr ;k fdlh O;fDr dh laifr] ftlds varxZr cSad [kkrk Hkh gS] dks vuafre :Ik ls dqdZ dj ldsxkA^^
10- /kkjk 107 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&
^^ijarq /kkjk 129 dh mi/kkjk ¼3½ ds v/khu] fdlh vkns'k ds fo:) dksbZ vihy rc rd Qkby ugha dh tk,xh] tc rd 'kkfLr ds iPphl izfr'kr ds cjkcj jkf'k dk vihykFkhZ }kjk lank; u dj fn;k x;k gksA^^A
11- /kkjk 129 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 129 esa]&& ¼i½ mi/kkjk ¼1½ esa] [kaM ¼d½ vkSj [kaM ¼[k½ ds LFkku ij] fuEufyf[kr [kaM j[ksa tk,saxs] vFkkZr~ %&
^^¼d½ ,sls eky ij lans; dj ds nks lkS izfr'kr ds cjkcj 'kkfLr ds lank; ij vkSj NwV izkIr eky dh n'kk esa] eky ds ewY; ds nks izfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj :i,] tks Hkh de gks] ds lank; ij fueZqDr fd;k tk,xk] tgka eky dk Lokeh ,slh 'kkfLr ds lank; ds fy, vkxs vkrk gS%
¼[k½ eky ds ewY; ds ipkl izfr'kr ds cjkcj 'kkfLr ;k ,sls eky ij lans; dj dk nks lkS izfr'kr ds lank; ij] tks Hkh vf/kd gks vkSj NwV izkIr eky dh n'kk esa] ,sls eky ds ewY; ds ikap izfr'kr ds cjkcj dh dksbZ jde ;k iPphl gtkj :i,] tks Hkh de gks] ds lank; ij fueZqDr fd;k tk,xk] tgka eky dk Lokeh ,slh 'kkfLr ds lank; ds fy, vkxs ugha vkrk gS%^^% ¼ii½ mi/kkjk ¼2½ dk yksi fd;k tk,xk %
¼iii½ mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr%&
^^¼3½ eky ;k okguksa dks fu:) ;k mudk vfHkxzg.k djus okyk leqfpr vf/kdkjh] ;FkkfLFkfr] fujks/k ;k vfHkxzg.k fd, tkus ds lkr fnu ds Hkhrj lans; 'kkfLr dks fofufnZ"V djrs gq, uksfVl tkjh djsxk vkSj rRi'pkr~ mi/kkjk ¼1½ ds [kaM ¼d½ ;k [kaM ¼[k½ ds v/khu 'kkfLr ds lank; ds fy, ,slh uksfVl dh rkehy dh rkjh[k ls lkr fnu dh vof/k ds Hkhrj vkns'k ikfjr
djsxkA^^%
¼iv½ mi/kkjk ¼4½ esa] ^^dj] C;kt ;k 'kkfLr^^ 'kCnksa ds LFkku ij] ^^'kkfLr^^ 'kCn j[kk tk,xk%
¼v½ mi/kkjk ¼6½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh]
vFkkZr~ %&
^^¼6½ tgka fdlh eky dk ifjogu djus okyk O;fDr ;k ,sls eky dk Lokeh mi/kkjk ¼3½ ds v/khu ikfjr vkns'k dh izfr izkIr gksus dh rkjh[k ls iUnzg fnu ds Hkhrj] mi/kkjk ¼1½ esa ;Fkkmicaf/kr 'kkfLr dh jde dk lank; djus esa vlQy jgrk gS] rks bl izdkj fu:) ;k vfHkx`ghr eky ;k okgu]
3
4 ॢबहर गजट [सधरण 9 अग त 2021
mi/kkjk ¼3½ ds v/khu 'kkfLr dh olwyh ds fy, ,slh jhfr vkSj ,sls le; ds Hkhrj] ftls fofgr fd;k tk,] foØ; fd, tkus ;k vU;Fkk fuiVk, tkus dk nk;h gksxk %
Ikjarq ifjogudrkZ }kjk mi/kkjk ¼3½ ds v/khu 'kkfLr ds lank; ij ;k ,d yk[k :i,] buesa ls tks Hkh de gks] dk lank; fd, tkus ij okgu dks fueZqDr fd;k tk,xk %
ijarq ;g vkSj fd tgka fu:) ;k vfHkx`ghr fd;k x;k eky u"V gksus okyk ;k ifjladVe; izd`fr dk gS ;k le; ds lkFk mlds ewY; esa àkl dh laHkkouk gS] ogka iUnzg fnu dh mDr vof/k leqfpr vf/kdkjh }kjk] ,sls le; ds fy, tks og Bhd le>s] de dh tk ldsxh A^^A
12- /kkjk 130 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 130 esa]&& ¼d½ mi/kkjk ¼1½ esa] ^^bl vf/kfu;e eas fdlh ckr ds gksrs gq, Hkh ;fn dksbZ^^ 'kCnksa ds LFkku ij] ^^tgkâ ^ 'kCn j[kk tk,xk%
¼[k½ mi/kkjk ¼2½ ds nwljs ijarqd esa] ^^/kkjk 129 dh mi/kkjk ¼1½ ds v/khu mn~xzg.kh; 'kkfLr dh jde^^ 'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij] ^^,sls eky ij lans; dj ds ,d lkS izfr'kr ds cjkcj "kkfLr^^ "kCn j[ks tk,axs %
¼x½ mi/kkjk ¼3½ dk yksi fd;k tk,xkA
13- /kkjk 151 ds LFkku ij] ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 151 ds LFkku ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~ %&
^^151- Lwkpuk ekaxus dh "kfDr & vk;qDr ;k mlds }kjk izkf/kdr̀ dksbZ O;fDr] vkns'k }kjk] fdlh O;fDr dks ,sls le; ds Hkhrj] ,sls iz:i vkSj ,slh jhfr esa] ftls mlesa fofufnZ"V fd;k tk,] bl vf/kfu;e ds laca/k esa O;ogr̀ fdlh ekeys ds laca/k esa] dksbZ lwpuk izLrqr djus dk funs'k ns ldsxkA^^A
14- /kkjk 152 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 152 esa]&& ¼d½ mi/kkjk ¼1½ esa]&&
¼i½ ̂^dksbZ O;f"Vd fooj.kh ;k mlds Hkkx dh^^ 'kCnksa dk yksi fd;k tk,xk% ¼ii½ ̂̂,slh lwpuk^^ "kCnksa ds i'pkr~ ^^lacaf/kr O;fDr dks lquokbZ dk volj fn, fcuk^^ 'kCn var%LFkkfir fd, tk,axs %
¼[k½ mi/kkjk ¼2½ dk yksi fd;k tk,xkA
15- vuqlwph 2 dk la'kks/kuA& ewy vf/kfu;e dh vuqlwph 2 esa] iSjk 7 dk 1 tqykbZ] 2017 ls yksi fd;k tk,xk vkSj mDr rkjh[k ls mldk yksi gqvk le>k tk,xkA
16- okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 183] fnukad 25 uoEcj] 2020 dks Hkwry{kh #i ls çHkkoh fd;k tkukA& okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 183] fnukad 25 uoEcj] 2020] ftls fcgkj xtV vlk/kkj.k vad la[;k& 909] fnukad 25 uoEcj] 2020 }kjk izdkf'kr fd;k x;k Fkk] dks 1 vDVwcj] 2020 ls vkjaHk gksus okyh vkSj 24 uoEcj] 2020 dks lekIr gksus okyh ¼nksuksa fnu lfEefyr½ vof/k ds nkSjku Hkwry{kh #i ls çHkkoh le>k tk,xkA
ihŒlhŒpkS/kjh] ljdkj ds lfpoA
9 vxLr 2021 laŒ ,yŒthŒ&01&19@2021&4279@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 06 vxLr 2021 dks vuqer fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 ¼fcgkj vf/kfu;e&16] 2021½ 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/kd̀r ikB le>k tk;sxk A
fcgkj&jkT;iky ds vkns'k ls] ihŒlhŒpkS/kjh]
ljdkj ds lfpoA
4
5 ॢबहर गजट [सधरण' 9 अग त 2021 [Bihar Act 16, 2021]
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
AN
ACT
to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017). BE It enacted by the Legislature of the State of Bihar in the Seventy-second Year of the Republic of India as follows :-
1. Short title and commencement.—
(1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act , 2021.
(2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Amendment of section 7.— In the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:--
"(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.
Explanation.--For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;".
3. Amendment of section 16.— In section 16 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:--
"(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;".
4. Amendment of section 35.—In section 35 of the principal Act, sub-section (5) shall be omitted.
5. Substitution of new section for section 44.—For section 44 of the principal Act, the following section shall be substituted, namely:—
"44. Annual Return- Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:
5
6 ॢबहर गजट [सधरण 9 अग त 2021
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.".
6. Amendment of section 50.—In section 50 of the principal Act , in sub-section (1), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:--
"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.".
7. Amendment of section 74.—In section 74 of the principal Act, in Explanation 1, in clause (ii), for the words and figures "sections 122, 125,129 and 130", the words and figures "sections 122 and 125" shall be substituted.
8. Amendment of section 75. —In section 75 of the principal Act, in sub-section (12), the following Explanation shall be inserted, namely:-- 'Explanation.--For the purposes of this sub-section, the expression
"self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.'.
9. Amendment of section 83.—In section 83 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:--
"(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.".
10. Amendment of section 107.—In section 107 of the principal Act, in sub-section (6), the following proviso shall be inserted, namely:--
"Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.".
11. Amendment of section 129.—In section 129 of the principal Act,--
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:--
"(a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
6
7 ॢबहर गजट [सधरण' 9 अग त 2021
(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;";
(ii) sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted, namely:--
"(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).";
(iv) in sub-section (4), for the words "No tax, interest or penalty", the words
"No penalty" shall be substituted;
(v) for sub-section (6), the following sub-section shall be substituted, namely:-
"(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.".
12. Amendment of section 130.—In section 130 of the principal Act, --
(a) in sub-section (1), for the words "Notwithstanding anything contained in this Act, if ", the word "Where" shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets and figures "amount of penalty leviable under sub-section (1) of section 129", the words "penalty equal to hundred per cent. of the tax payable on such goods" shall be substituted;
(c) sub-section (3) shall be omitted.
13. Substitution of new section for section 151.—For section 151 of the principal Act, the following section shall be substituted, namely:—
"151. Power to call information- The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.".
7
8 ॢबहर गजट [सधरण 9 अग त 2021
14. Amendment of section 152.—In section 152 of the principal Act, --
(a) in sub-section (1),--
(i) the words "of any individual return or part thereof" shall be omitted;
(ii) after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted;
(b) sub-section (2) shall be omitted.
15. Amendment to Schedule II.— In Schedule II of the principal Act, paragraph 7 shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.
16. Retrospective effect to the Commercial Taxes Department notification number S.O. 183, dated the 25th November, 2020.— Commercial Taxes Department notification number S.O. 183, dated the 25th November, 2020, published in the Bihar Gazette, Extraordinary, vide number 909, dated the 25th November, 2020 shall deemed to have been effective retrospectively during the period commencing from the 1st day of October, 2020 and ending with the 24th day of November, 2020 (both days inclusive).
P.C.CHOUDHARY,
Secretary to the Government.
———— [ध¡क स०चवलय म१णलय ॢबहर पटन हर क०शत eव# म१ॢ त?
ॢबहर गजट
[सधरण 673%5'1+400%ड+ट,+प+?
Website: http://egazette.bih.nic.in
8