(

479

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la0 ,y0 th0 &1&22@20

fcgkj jkT;iky }kjk fnukad 06 vD

lwpuk ds fy,s izdkf’kr fd;k tkrk

fcgkj

izLrkouk%&vlk/kkj.k fLFkfr

fjVZu nk;j djus vkSj dj tek d

vf/kfu;e 2005 ¼vf/kfu;e la[;k&27

pwafd fcgkj jkT; fo/kku eaM

vkSj pwafd] fcgkj jkT;iky

ls ,slh ifjfLFkfr;k¡ fo|eku gS ftl

blesa vkxs nh xbZ jhfr ls la’kks/ku d

blfy, vc Hkkjr&lafo/kk

fcgkj jkT;iky fuEufyf[kr v/;kns’

1- laf{kIr uke] foLrkj

¼1½ ;g v/;kns’k fcgk

¼2½ bldk foLrkj laiw

¼3½ ;g rqjar izo`Ùk gksx

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1930

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2008

fof/k foHkkx

———

vf/klwpuk,¡

13 vDrwcj 2008

008@ yst&156& Hkkjr&lafo/kku ds vuqPNsn 213 ds [kaM

DVwcj 2008 dks iz[;kfir fuEufyf[kr v/;kns’k blds }kjk

gSA

fcgkj&jkT;iky ds v

¼fnyhi dqekj flU

ljdkj ds la;qDr l

¼fcgkj v/;kns’k la[;k& 3] 2008½

kj ewY; of)Zr dj ¼la’kks/ku½ v/;kns’k] 2008

fr ;Fkk izkd`frd vkink esa vfrfjDr dj dh ns;rk ls fo

djus dh rkjh[k c<+kus gsrq izko/kku djus ds fy, fcgkj

7@2005½ esa la’kks/ku djus ds fy, v/;kns’kA

My l= esa ugha gS;

dk lek/kku gks x;k gS fd izkd`frd vkink ;Fkk] fcgkj e

lds dkj.k fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e

djus ds fy, rqjar dkjZokbZ djuk muds fy, vko’;d gks x

ku ds vuqPNsn&213 ds [k.M ¼1½ }kjk iznÙk 'kfDr;ksa dk

’k iz[;kfir djrs gSa%&

,oa izkjEHk%&

kj ewY; of)Zr dj ¼la’kks/ku½ v/;kns’k] 2008 dgk tk ldsx

iw.kZ fcgkj jkT; esa gksxkA

xkA

,0 -0-40

M ¼1½ ds v/khu

k loZlk/kkj.k dh

vkns’k ls]

Ugk½

lfpoA

foeqfDr nsus rFkk

ewY; of)Zr dj

esa ck<+ fofHkf"kdk

e 27@2005½ dk

x;k gS;

iz;ksx djrs gq,

xkA

( ) 13 ) * 2008

2- fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@2005½ dh /kkjk&3 d d esa

la’kks/kuA&fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@2005½ dh /kkjk&3&d d dh mi/kkjk ¼3½

ds ckn ,d u;h mi/kkjk ¼4½ fuEu izdkj ls vUr% LFkkfir fd;k tk;sxk%&

¼4½ bl /kkjk esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] jkT; ljdkj yksdfgr esa vf/klwpuk esa ;Fkk

fofufnZ"V fuc/kZu ,oa 'kÙkksZa ds v/;/khu vfrfjDr dj ds mnxzg.k ls foeqfDr ns ldsxhA

3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27@2005½ dh /kkjk&24 esa la’kks/kuA&

¼1½- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e la[;k 27@2005½ dh /kkjk&24 dh mi/kkjk ¼6½ esa ,d

ijUrqd fuEu izdkj ls vUr% LFkkfir fd;k tk;sxk %&

^^ijUrq ;g fd vkink tSlh vlk/kkj.k fLFkfr esa vk;qDr fdlh lkekU; ;k fo’ks"k vkns’k }kjk

vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy,

mi&/kkjk ¼6½ esa fooj.kh ;k =Sekfld fooj.k nkf[ky djus dh fu/kkZfjr rkjh[k dks fdlh

vof/k ds fy, c<+k ldsaxs fdUrq ;g o`f) rhu ekg ls vf/kd ugha gksxhA

ijUrq ;g Hkh fd jkT; ljdkj fooj.kh ;k =Sekfld fooj.k nkf[ky djus dh fu;r frfFk dks fu/kkZfjr

frfFk ls Ng ekg dh vof/k rd c<+k ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA**

¼2½- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&24 dh mi/kkjk ¼9½ ds [k.M ¼x½ ds ckn

,d u;k [k.M ¼?k½ fuEu izdkj ls vUr% LFkkfir fd;k tk;sxk%&

^^¼?k½ bl mi&/kkjk ds [k.M ¼d½ ,oa ¼[k½ esa vUrfoZfuZf"V fdlh ckr ds gksrs gq, Hkh vk;qDr]

vkink tSlh vlk/kkj.k fLFkfr esa lkekU; ;k fof’k"V vkns’k }kjk vfHkfyf[kr fof’k"V

dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, bl mi&/kkjk ds

[k.M ¼d½ ,oa ¼[k½ esa dj Hkqxrku gsrq fu;r rkjh[k dh vof/k dks c<+k ldsaxs fdUrq ;g

o`f) 3 ekg ls vf/kd ugha gksxhAijUrq jkT; ljdkj bl mi&/kkjk ds [k.M ¼d½ ,oa

¼[k½ esa ;Fkk fofgr dj Hkqxrku dh fu;r rkjh[k dks Ng ekg rd dh vof/k rd c<+k

ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA**

iVuk

vkj0 ,y0 HkkfV;k,

fnukad&6] vDrwcj] 2008

fcgkj&jkT;iky

13 vDrwcj 2008

la0 ,y0 th0 &1&22@2008@ yst &157&fcgkj jkT;iky }kjk fnukad 06] vDVwcj] 2008 dks

iz[;kfir fcgkj ewY; of)Zr dj ¼la’kks/ku½ v/;kns’k] 2008 ¼fcgkj v/;kns’k la[;k& 3] 2008½ 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 v/;kns’k dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk%&

fcgkj&jkT;iky ds vkns’k ls]

¼fnyhi dqekj flUgk½

ljdkj ds la;qDr lfpoA

[Bihar Ordinance no-3, 2008]

THE BIHAR VALUE ADDED TAX (AMENDMENT) ORDINANCE, 2008

ORDINANCE

Preamble – To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and to make

provision for exemption from levy of additional tax and to extend the date of filing return and

payment of tax in extra ordinary situation such as natural disaster etc.

WHEREAS the Legislature of the State of Bihar is not in session.

AND, WHEREAS the Governor of Bihar is satisfied that due to natural disaster such as

the havoc caused by floods in Bihar, circumstances so exist which render it necessary for

him to take immediate action to amend the Bihar Value Added Tax Act 2005 (Act

27/2005) in the said manner.

NOW, THEREFORE in exercise of powers conferred by clause (1) of Article

213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the

following ordinance:--

( ) 13 ) * 2008

1. Short title, extent and Commencement—

(1) This ordinance may be called the Bihar Value Added Tax

(Amendment) Ordinance 2008.

(2 )

It shall extend to the whole of the State of Bihar.

(3 )

It shall come into force at once.

2. Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no.

27/2005):—After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act

27/2005) a new sub-section (4) shall be inserted in following way:-

(4) Notwithstanding anything contained in this section, the State Govt. may, by

notification and subject to such conditions and restrictions as may be specified therein exempt

from the levy of Additional Tax in the public interest.

3. Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of

2005):—(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005

(Act No. 27/2005) shall be inserted in the following way:-

“Provided that the Commissioner may, by a general or specific order in extraordinary

situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing

return/quarterly statement of dealers in general or for a specific area for any period beyond

stipulated date in sub-section (6) provided that such extension shall not exceed three months.

Provided also that the State Government may extend the due date of filing return /

quarterly statement beyond stipulated date for a period of six months but not more than three

months at a time.”

(2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act

2005, a new clause (d) shall be inserted in the following way :-

“(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the

Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for

specific reasons to be recorded in writing, extend the date of payment of tax for dealers in

general or for a specific area for a period beyond stipulated date in sub-section (a) provided that

such extension shall not exceed three months.

Provided that the State Government may extend the due date of payment of tax as

prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than

three months at a time.”

PATNA

R.L. BHATIA

Dated 6th October, 2008

Governor of Bihar.

————

,/, 0(1 '2ि 1,

ू 4( '25ि6

( ) 479-571+400-7-0 -0,06