िनबंधन सं या पी0ट0-40 ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर क०शत 1 भ 14 श
(स पटन 31) पटन श०नवर 8 िसतब र 2018 ifjogu foHkkx
———
vf/klwpuk
7 flrEcj 2018
lŒa 02@dj ¼l'a kk/s ku½&03@2016@ifj0&5786 —izk#i vf/klpw uk l[a ;k&5168] fnukda 08 vxLr] 2018 dk s fcgkj xtV e sa fnukda 08-08-2018 dk s izdkf'kr djr s g,q vkifŸk@lq÷kko vkefa =r fd, x, FkAs izkIr vkifŸk;k@sa lq÷kkok sa ij lE;d~ fopkjkis jkar bl s vfa re #i l s izdkf'kr fd;k tk jgk gSA 1- laf{kIr uke] foLrkj vkSj izkjEHk A
1- fcgkj ekVs jokgu djkjkis .k ¼l'a kk/s ku½ vf/kfu;e] 2018 dgh tk ldxs h A 2- bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs k A
3- ;g vf/klpw uk fcgkj xtV e sa bld s izdk'ku dh frfFk l s izoŸ̀k gkxs k A 2- ¼d½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk 7¼1½&lg&ifBRk fcgkj foÙk vf/kfu;e 2013 dh /kkjk 9 d s vUrxZr fufeZr vuqlpw h 1] Hkkx 'd' d s [k.M 'v' d s dkWye 4 ,o a 5 dk s fuEu :i l s ifz rLFkkfir fd;k tkrk gS %&
[kMa Øekda fuc/a ku dk LVts okguk sa dk ox Z
ekVs j lkbfdy O;fDrxr ekVs j dkj ,o a 12 cSBku {kerk
rd d s vkes uh cl
1 2 3 4 5
v fuc/a ku d s le; (i) ,d yk[k rd Ex-Showroom (i) ,d yk[k rd Ex-Showroom vFkok izFke Price d s nk s ifg;k okgu ij ,deq'r Price d s pkj ifg;k okgu ij ,deq'r fuc/a ku d s le; dj okgu d s Ex-Showroom Price dj okgu d s Ex-Showroom Price dk 1 o"kZ rd dh dk 8% dh nj l s A 8% dh nj l s A
mez A (ii) ,d yk[k l s mij ,o a vkB yk[k (ii) ,d yk[k l s mij ,o a vkB yk[k rd Ex-Showroom Price d s nk s rd Ex-Showroom Price d s pkj ifg;k okgu ij ,deq'r dj okgu ifg;k okgu ij ,deq'r dj okgu d s d s Ex-Showroom Price dk 9% dh Ex-Showroom Price dk 9% dh nj l s A nj l s A
1
2 ॢबहर गजट [सधरण 8 िसत बर 2018
(iii) vkB yk[k l s mij ,o a (iii) vkB yk[k l s mij ,o a ina zg yk[k ina zg yk[k rd Ex-Showroom rd Ex-Showroom Price d s pkj Price d s nk s ifg;k okguk sa ij ifg;k okguk sa ij ,deq'r dj okgu d s ,deq'r dj okgu d s Ex-
Ex-Showroom Price dk 10% dh nj Showroom Price dk 10% dh nj l s A l s A (iv) ina zg yk[k l s mij
(iv) ina zg yk[k l s mij Ex- Ex-Showroom Price d s pkj ifg;k Showroom Price d s nk s ifg;k okguk sa ij ,deq'r dj okgu d s okguk sa ij ,deq'r dj okgu d s Ex- Ex-Showroom Price dk 12% dh Showroom Price dk 12% dh nj nj lAs
l s A
¼[k½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&7 dh mi/kkjk&¼1½ ,o a /kkjk&7¼8½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&9 d s vUrxZr vuqlpw h&1] Hkkx&^d*] [k.M&^v* d s dkWye&4 ,o a 5 rFkk fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&3 ,o a /kkjk&4 d s vUrxZr vuqlpw h&1] Hkkx&^x*] Øe l[a ;k&3¼d½(ii)¼d½ e sa vfa dr ÞoVS jfgrß d s LFkku ij "Ex-Showroom Price"
izfrLFkkfir fd;k tkrk gAS
¼x½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 3] 2011½ dh /kkjk&15 d s vUrxZr vuqlpw h&1 d s Hkkx&x d s Øekda &2 d s miØekda &¼d½¼[k½¼x½¼?k½ ,o a ¼³½ dk s Øe'k% fuEu#i.s k izfrLFkkfir fd;k tkrk gS %& Øe okgu dk idz kj dj
d 1000 fdykxs zke rd fucfa /kr (i) 1000 fdykxs zke rd fucfa /kr ynku {kerk oky s ynku {kerk ekyokgdk sa ij jkT; e sa fuc/a ku d s le; fuc/a ku dh
frfFk l s 10 o"kksZ a d s fy, ,deq'r dj :0 8000@&
mn~x`fgr fd;k tk;xs k A
ijUrq mDr J.s kh d s tk s ekyokgd okgu iwo Z
l s fucfa /kr gaS] mu ij ,deq'r dj dh x.kuk iwo Z e sa
Hkqxrku dh xbZ jkf'k dk s ?kVkdj dh tk,xh;
ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s
:i e sa :0 8000@& l s vf/kd jkf'k dk Hkqxrku dj
fn;k x;k gk s rk s ,d eq'r dj n;s ugh a gkxs k A
(ii) 10 o"kksZ l s vf/kd iqjku s ekyokgdk as ij vxy s izR;ds ikpa o"kk sZa d s fy; s ,d eq'r dj :0 8000@& mn~x`fgr fd;k tk;xs k ;
ijUrq mDr okguk sa }kjk n;s dj ,d eq'r dj dh x.kuk 10 o"k Z ;k 15 o"kZ dh vof/k tk s ykx w gk]s d s ckn Hkqxrku fd; s x; s jkf'k dk s ?kVkdj dh tk;xs h; ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s :i e sa :0 8000@& l s vf/kd jkf'k dk Hkqxrku dj fn;k x;k gS rk s ,d eq'r dj n;s ugh a gkxs k A [k 1000 fdykxs zke l s vf/kd ijUrq (i) 1001 l s 3000 fdykxs zke rd fucfa /kr ynku 3000 fdykxs zke l s vukf/kd {kerkoky s ekyokgdk sa ij jkT; e sa fuc/a ku d s le; fucfa /kr ynku {kerk fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,deq'r dj #0 6500@& ifz r Vu vFkok mld s [kMa otu d s nj l s
n;s gkxs k;
ijUrq ,sl s ekyokgd tk s iwoZ l s fucfa /kr gS]a
mu ij ,deq'r dj dh x.kuk iwoZ e sa Hkqxrku dh xbZ
jkf'k dk s ?kVkdj dh tk,xh ;
ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s
:i e sa izfrVu vFkok mld s v'a k ij :0 6500@& l s
2
ॢबहर गजट [सधरण 8 िसत बर 2018 3
| vf/kd jkf'k dk Hkqxrku dj fn;k x;k gS rk s ,deq'r dj n;s ugh a gkxs k A (ii) 10 o"kkasZ l s vf/kd iqjku s ekyokgdk as ij vxy s izR;ds ikpa o"kkasZ d s fy; s ,d eq'r dj :0 6500@& izfr Vu vFkok mld s [kMa otu d s nj l s mn~xf̀gr fd;k tk;xs k ; ijUrq ;g fd mDr okguk sa }kjk n;s ,deq'r dj dh x.kuk 10 o"kZ ;k 15 o"kZ dh vof/k] tk s ykx w gk]s d s ckn Hkqxrku fd; s x;s jkf'k dk s ?kVkdj dh tk;xs h ; ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s :i e sa izfrVu vFkok mld s v'a k ij :0 6500@& l s vf/kd jkf'k dk Hkqxrku dj fn;k x;k gk s rk s ,d eq'r dj n;s ugh a gkxs k A | |||
| x | 3000 fdykxs zke l s vf/kd ijUrq 16000 fdykxs zke l s vukf/kd fucfa /kr ynku {kerk | izfr Vu vFkok mld s v'a k d s fy, 750@& :0 izfr o"kZA | |
| ?k | 16000 fdykxs zke l s vf/kd ijUrq 24000 fdykxs zke l s vukf/kd fucfa /kr ynku {kerk | izfr Vu vFkok mld s v'a k d s fy, 700@& :0 izfr o"kZA | |
| M- | 24000 fdykxs zke l s vf/kd fucfa /kr ynku {kerk | izfr Vu vFkok mld s v'a k d s fy, 600@& :0 izfr o"kZA |
mi;qZDRk dj dh nj e sa 3% dh nj l s okf"kZd o`f) dh tk;xs h] tk s izR;ds o"kZ ,d vizSy l s iHz kkoh gkxs k] ijUrq
;g okf"kZd o`f) o"kZ 2019 l s iHz kkoh gkxs hA
¼?k½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk
vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&11 d s vUrxZr vuqlpw h&1 Hkkx&x d s Øe l[a ;k&3 ¼x½ dk s
fuEu #i l s izfrLFkkfir fd;k tkrk gS %&
^^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 10]000 ¼nl gtkj½ ,deq'r dj n;s 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]sa jkT; e sa izFke
fuc/a ku dh frfFk l s 10 ¼nl½ o"kk sZa d s fy, ,d eq'r dj #0 6]700 ¼Ng gtkj lkr lkS½ n;s
gkxs kA
¼ii½ 10 o"kk sZa l s vf/kd iqjku s frifg;k okguk sa ij vxy s izR;ds ikp¡ o"kksZ a d s fy, ,deq'r #0 6]000
¼Ng gtkj½ dj n;s gkxs kA
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 15]000 ¼iUnzg gtkj½ ,deq'r dj n;s 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]sa jkT; e sa izFke
fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,d eq'r dj #0 11]000 ¼X;kjg gtkj½ n;s gkxs kA
¼ii½ 10 o"kk sZa l s vf/kd iqjku s frifg;k okguk sa ij vxy s izR;ds ikp¡ o"kksZ a d s fy, ,deq'r #0 9]000
¼ukS gtkj½ dj n;s gkxs kA
¼³½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk&1 d s vUrxZr vuqlpw h& 1 Hkkx
¼x½ Øe l[a ;k&4&lg&ifBr fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&5 dh vuqlpw h dk s
fuEu #i l s izfrLFkkfir fd;k tkrk gS %&
3
4 ॢबहर गजट [सधरण 8 िसत बर 2018 1 ekyokgd] ekVs j dSc dj dh nj dj dh nj okf"kdZ dj dh nj dj dh nj ,o a eSDlh dSc l s okf"kdZ ¼les h MhyDl cl½ okf"kdZ ¼MhyDl o k f"kdZ ¼okYok]s vU;Fkk iSlUs tj ifjogu ¼lk/kkj.k cl ½ elhZMht ,o a
okgu ¼pkyd ,o a cl½ mld s lerqY;
laokgd dk s NkMs d+ j½ cl½
¼d½ 13 O;fDr;k sa l s vU;uw :0 550 :0 675 izfr lhV :0 785 izfr & vkSj 26 O;fDr;k sa l s izfr lhV lhV
vukf/kd cSBku {kerk
| ¼[k½ | 27 O;fDr;k sa l s vU;uw vkSj 32 O;fDr;k sa l s vukf/kd cSBku {kerk | :0 600 izfr lhV | :0 750 izfr lhV | :0 860 izfr lhV | & | |
| ¼x½ | 33 O;fDr;k sa ;k mll s vf/kd cSBku {kerk | :0 700 izfr lhV | :0 870 izfr lhV | :0 1025 izfr lhV | & |
¼?k½ okYok]s elhMZ ht ,o a & & & :0 1300 izfr
mld s lerqY; cl lhV
mi;qZDRk dj dh nj e sa 2% dh nj l s okf"kZd o`f) dh tk;xs h tk s iRz ;ds o"k Z ,d vizSy l s izHkkoh gkxs h]
ijUrq ;g okf"kZd of̀) o"kZ 2019 l s iHz kkoh gkxs hA
fcgkj foÙk vf/kfu;e 2014 dh /kkjk&5 dh mi;qZDr vuqlpw h d s vfrfjDr 'k"s k ;Fkkor~ jgxs h A
¼p½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk
vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&10&lg&ifBr fcgkj foŸk vf/kfu;e] 2014
¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4 ,o a fcgkj foŸk vf/kfu;e] 2015 ¼fcgkj vf/kfu;e 9]
2015½ dh /kkjk&14 d s vUrxZr vuqlpw h&1] Hkkx&^x* d s Øe l[a ;k&3 ¼d½ (ii) ¼d½ d s vUrxZ r
12 cSBku {kerk rd d s ekVs jlkbfZ dy@VSDlh@ekVs j dSc@eSDlh dcS ¼frifg;k okgu dk s
NkMs d+ j½ d s dj nj dk s fuEu #i l s ifz rLFkkfir fd;k tkrk gS %&
(i) ,d yk[k rd Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbfZ dy@VSDlh@ekVs j dcS @eSDlh dcS ij ,deq'r dj okgu d s Ex-Showroom Price dk 8% dh nj l s 15 o"kksZ a d s fy;As
(ii) ,d yk[k l s mij ,o a vkB rd Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbZfdy@VSDlh@ekVs j dSc@eSDlh dSc ij ,deq'r dj okgu d s Ex-Showroom Price dk 9% dh nj l s 15 o"kksZ a d s fy;As
(iii) vkB yk[k l s mij ,o a 15 yk[k rd Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbfZ dy@VSDlh@ekVs j dSc@eSDlh dSc ij ,deq'r dj okgu d s Ex-Showroom Price dk 10% dh nj l s 15 o"kk sZa d s fy;As
(iv) 15 yk[k l s mij Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbZfdy@VSDlh@ekVs j dcS @eSDlh dSc ij ,deq'r dj okgu d s
Ex-Showroom Price dk 12% dh nj l s 15 o"kk sZa d s fy;As
(v) fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ d s fu;e 10 d s mi/kkjk ^[k* ,o a ^x* ;Fkkor jgxs s A
ijUrq 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 mez d s vk/kkj ij VSDlh@ekVs j dSc@eSDlh dcS d s fy, vf/kjkfs ir ,deq'r dj n;s gkxs kA
¼Li"Vhdj.k%&Ex-Showroom Price dk vFkZ gS] okgu dk eYw ; CGST, SGST, IGST ,o a Compensation Cess lfgrA½
fcgkj&jkT;iky d s vkn's k l]s
lta ; dqekj vxzoky]
ljdkj d s lfpoA
4
ॢबहर गजट [सधरण 8 िसत बर 2018 5 7 flrEcj 2018
lŒa 02@dj ¼l'a kk/s ku½&03@2016@ifj0&5786 vf/klpw uk dk vxa zts h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk g S tk s Hkkjrh; lfa o/kku d s vuqPNns 348 d s [kMa 3 d s v/khu vxa zts h Hkk"kk e as bldk izkf/kÑr ikB le>k tk;xs kA
fcgkj&jkT;iky d s vkn's k l]s
lta ; dqekj vxzoky]
ljdkj d s lfpoA
The 7 September 2018 No. 02/Tax(Amendment)-03/2016, Trans. 5786—Draft notification no.-5168 dated 08.08.2018 was published in Bihar Gazette on 08.08.2018 and objections/suggestions were invited thereon. After due considerations on received objections/ suggestions it is hereby published finally.
1. Short Name, Extension & Commencement.
(i) These Act may be called the Bihar Motor Vehicle Taxation (Amendment) Act, 2018.
(ii) It shall extend to the whole of The State of Bihar.
(iii) It shall come into force on the date of its final publication in the Bihar Gazette.
2. (a) Column- 4 and 5 of section-A of part -A of schedule-1, made under section-9 of Bihar Finance Act., 2013 read with rule-7(1) of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituated as following :-
Part Sl Stage of Class of Motor Vehicles
Registration Motor Cycle Motorcars, Jeep and
Omnibuses up to seating
Capacity of 12 used for
persanal use
1 2 3 4 5
A Up to one (i) One time tax @ 8% of the Ex- (i) One time tax @ 8% of the year of age at showroom price shall be levied at Ex-showroom price shall be the time of the time of registration for up to levied at the time of Registration one lac Ex-showroom price of registration for up to one lac or first the two wheeler Motor Vehicle. Ex-showroom price of the four Registration. (ii) One time tax @ 9% of the wheeler Motor Vehicle. Ex-showroom price shall be (ii) One time tax @ 9% of the levied at the time of registration Ex-showroom price shall be for above one lac and up to eight levied at the time of lac Ex-showroom price of the registration for above one lac two wheeler Motor Vehicle . and up to eight lac Ex-
(iii) One time tax @ 10% of the showroom price of the four Ex-showroom price shall be wheeler Motor Vehicle. levied at the time of registration (iii) One time tax @ 10% of the for above eight lac and up to Ex-showroom price shall be fifteen lac Ex-showroom price of levied at the time of the two wheeler motor vehicle. registration for above eight lac
(iv) One time tax @ 12% of the and up to fifteen lac Ex- Ex-showroom price shall be showroom price of the four levied at the time of registration wheeler Motor Vehicle. for above fifteen lac Ex- (iv) One time tax @ 12% of the showroom price of the two Ex-showroom price shall be wheeler Motor Vehicle. levied at the time of registration for above fifteen
lac Ex-showroom price of the
four wheeler Motor Vehicle.
5
6 ॢबहर गजट [सधरण 8 िसत बर 2018
(b) "Excluding VAT" written in serial no-3 (a) (ii) (A) in part-c of schedule-1in section- 3 and section- 4 of Bihar Finance Act.- 2014 (Bihar Act 15, 2014) and in column-4 and column-5 of section-A , Part-A of schedule-1of section-9 of Bihar Finance Act (Bihar Act 3, 2013) read with section-7(8) and sub-section 1 of sub section 9 of Bihar Motor Vehicle Taxation Act, 1994 is hereby substituted by "Ex-showroom price".
(c) Sub Serial No. (a), (b), (c), (d) and (e) of serial no.-2 of part c of schedule 1 of section 15 of Bihar Finance Act, 2011 (Bihar Act 3,2011) read with sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-
| Sl No. | Types of Vehicle | Tax |
| (a) | Upto 1000 kgs registered laden wight capacity | (i) One time tax of Rs. 8,000/- at the time of registration in the State for a period of ten years from the date of first registration shall be levied for goods vehicles upto 1000 kg weight capacity. Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years; Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs 8000/- as taxes. (ii) For goods vehicles more than ten years old a one-time tax of Rs 8000/- for a period of every five years thereafter, shall be levied: Provided that one- time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable. Provided further that no one-time tax shall be payable if the vehicle has already paid more than 8000/- as taxes. |
| (b) | Exceeding 1000kgs but not exceeding 3000 kgs of registered laden weight capacity | (i) One time tax of Rs. 6500/- per ton or part thereof at the time of registration for a period of ten years form the date of first registration shall be levied on goods vechicles registered upto 1001 to 3000 kg weight capacity. Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years; Provided further that no one time tax shall be payable if the vehicle has already paid more thatn Rs.6500/- per ton or part thereof as taxes. (ii) For vehicles more than ten years old a one-time tax of Rs 6500/- per ton or part thereof for a period of every five years thereafter, shall be levied; Provided that one-time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable; Provided further that no one-time tax shall be payable if the vehicle has already paid more than Rs 6500/- per ton or part thereof as taxes. |
6
ॢबहर गजट [सधरण 8 िसत बर 2018 7
| (c) | Exceeding 3,000 kgs but not exceeing 16,000 kgs of registered laden weight capacity. | Rs 750/- per ton per year or any part thereof |
| (d) | Exceeding 16,000 kgs but not exceeding 24,000 kgs of registered laden weight capacity. | Rs 700/- per ton per year or any part thereof |
| (e) | Exceeding 24,000 kgs of registered laden weight capacity. | Rs 600/- per ton per year or any part thereof |
Annual increment of 3% shall be levied in above rate of taxation, which shall be effective
from 1st of April every year, but this increment shall be effective from the year, 2019.
(d) Serial No. 3c of part c of shchedule 1 of section 11 of Bihar Finance Act-2013 (Bihar Act 3, 2013) read with sub section 1 of sub section 5 of Bihar Motor Vehicle Taxation Act, 1994 is hereby subtituted as following :-
''3(c) Three wheeler-
(a) Three wheeler with seating capacity not more than 4 persons (excluding driver) -A one time tax of Rs. 10,000/- shall be levied for 15 years for new registered vehicle.
or
Three wheelers-
(i) A one time tax of Rs. 6700/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State:
(ii) A one time tax of Rs. 6000/- for a period of every five years on three wheelers which are more than ten years old.
(b) Three wheelers with seating capacity up ot 7 persons (excluding the driver)- A one time tax of Rs. 15000/- shall be levied for 15 years from new registered vehicles.
or
(i) A one time tax of Rs. 11,000/- on all three wheelers up to one year of age at the time of registration of 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.
(e) schedule 1 of section 5 of Bihar Finance Act - 2014 (Bihar Act 15, 2014) read with serial no. 4 of part c of schedule 1 of sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as 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 Bus) | Annual Rate of Tax (Deluxe Bus) | Annual Rate of Tax (Volvo, Mercedies & Equivalent Bus) |
| (a) | Seating capacity not less than 13 persons and not more than 26 persons. | Rs. 550 per seat. | Rs. 675 per seat | Rs. 785 per seat | - |
| (b) | Seating capacity not less than 27 persons and not more than 32 persons. | Rs. 600 per seat. | Rs.750 per seat | Rs. 860 per seat | - |
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8 ॢबहर गजट [सधरण 8 िसत बर 2018
| (c) | Seating capacity 33 persons or more. | Rs. 700 per seat. | Rs.870 per seat | Rs. 1025 per seat | - |
| (d) | Volvo, Mercedez and equivalent buses | - | - | - | Rs. 1300 per seat |
Annual increment shall be levied in above rate of taxation, which shall be effective from 1st
of April every year, but this increment shall be effective from the year, 2019.
Rest of the above schedule of section-5 Bihar Finance Act, 2014 shall be as it is.
(f) The rate of taxation of Motor cycle/Taxi/Motor Cab/Maxi Cab (excluding Three Wheelers) having seating capacity up to 12 under serial no. 3(a)(ii)(a) of part c, schedule 1 under section 14 of Bihar Finance Act, 2015 (Bihar Act 9, 2015) and section 4 of Bihar Finance Act, 2014 (Bihar Act 15, 2014) read with section 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) read with sub section (1) of section 5 of Bihar Motor Vehicle Act, 1994 is substituted as following:-
(i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for up to one lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above one lac and up to eight lac Ex- showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above eight lac and up to a fifteen lac Ex- showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above fifteen lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(v) Sub -section b and c of rule 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) shall be as it is.
Provided that one time tax as applicable shall be levied on the basis of age from vehicles already registerd as per schedule -I part -A of Bihar Motor Vehicle Taxation Act, 1994 (as amended).
¼Explanation %& Ex-Showroom Price means the cost of Vehicle Including CGST, SGST, IGST and Compensation Cess½.
By order of the Governor of Bihar,
SANJAY KUMAR AGARWAL,
Secretary to the Government.
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[ध¡क स०चवलय म१णलय ॢबहर पटन हर क०शत eव # म१ॢ त?
ॢबहर गजट
[सधरण 831%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in
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