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बहार गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

26 ये

ये

यें ठ

ं ठ

ं ठ 1931

1931

1931 (श0)

(सं

सं

सं0

0 पटना

पटना

पटना 268

268

268)

पटना

पटना,

, मंगलवार

मंगलवार

मंगलवार,

, 16 जून

जून

जून 2009

2009

okf.kT;&dj foHkkx

&&&&&&

vf/klwpuk

15 twu 2009

,l0vks0 108] fnukad 16 twu 2009—fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 dh /kkjk&93 dh

mi&/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fcgkj jkT;iky fcgkj ewY; of)Zr&dj fu;ekoyh] 2005

¼blds ckn ^^mDr fu;ekoyh** ds :i esa fufnZ"V½ esa fuEufyf[kr la’kks/ku djrs gSaA

2- ;g vf/klwpuk fuxZeu dh frfFk ls izHkkoh gksxhA

la’kks/ku

1- fcgkj ewY; of)Zr&dj fu;ekoyh] 2005 ds fu;e 22¼5½ esa la’kks/kuA& mDr fu;ekoyh ds fu;e

22¼5½ fuEuor~ izfrLFkkfir fd;k tk;sxk &

^^22¼5½ mi&fu;e¼4½ ds v/khu xfBr vads{k.k ny dk iz/kku vads{k.k gsrq p;fur O;ogkjh ij izi= N-IV

esa uksfVl rkfey djk;sxk ftlesa O;ogkjh ds vads{k.k dh frfFk] le;] vads{k.k dh laHkkfor vof/k rFkk

vads{k.k ny }kjk ijhf{kr fd;s tkusokys ys[kk rFkk nLrkost fofufnZ"V gksaxs ,oa O;ogkjh ,slh lwpuk

ds lHkh 'kÙkksZa dk vuqikyu djsxk %

ijUrq izkf/kdkjh fdlh fo’ks"k O;ogkjh ds ekeys esa] ftldk fyf[kr dkj.k vfHkysf[kr fd;k tk;sxk] vads{k.k

dh frfFk dks c<+k ldsaxs c’krsZ fd ,slh vof/k foLrkj ,d ekg ls vuf/kd vof/k ds fy;s dsoy ,d

ckj vuqKkr fd;k tk ldsxkA**

2- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds izi= N-IV dk izfrLFkku&mDr fu;ekoyh ds izi= N - IV

dks fuEuor~ izfrLFkkfir fd;k tk;sxk] ;Fkk&

बहार गजट (असाधारण)] 16 जून 2009

^^izi=&N-IV

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&26 ds vUrxZr lwpuk

[ns[ksa fu;e 22¼5½]

la[;k

fnukad

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loZJh --------------------------------------------------------------------------------------------------------------

djnkrk igpku la[;k ------------------------------------------------------------------------------

1- pw¡fd vki fu;ekoyh ds fu;e 22 ds mifu;e ¼1½ ds varxZr vads{k.k ds mís’; ls pqus x;s gSa] vr,o

,rn~ }kjk vkidks lwfpr fd;k tkrk gS fd vki O;fDrxr :i ls ;k vius izfrfuf/k ds ekè;e ls fnukad --------------------------

dks --------------- iwokZg~u@vijkg~u esa --------------------------- LFky ij ,sls vads{k.k ds fufeÙk dkxtkrksa@ys[kksa@iaft;ksa lk{;ksa tks

uhps fofufnZ"V gS ds lkFk miyC/k gksaxs@djk;saxsA

2- bl lwpuk dk vuqikyu ugha djus dh fLFkfr esa vkidks fcuk lwfpr fd;s gq, vkids fo:) ,d i{kh;

dkjZokbZ dh tk;sxhA

gLrk{kj

inuke**

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fcgkj&jkT;iky ds vkns’k ls]

’kqHkdhfrZ etqenkj]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

&&&&&&&&

15 twu 2009

,l0vks0 109] ,l0vks0 108&fnukad 16 twu 2009 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky ds

izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk

esa mldk izkf/kd`r ikB le>k tk;sxkA

¼la0 fcØh&dj@la’kks/ku&15@2008&2096½

fcgkj&jkT;iky ds vkns’k ls]

’kqHkdhfrZ etqenkj]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

&&&&&&&&

The 15th June 2009

S.O. 108, dated 16th June 2009—In exercise of the powers conferred by sub-

section (1) of Section-93 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar

is pleased to make the following amendments to the Bihar Value Added Tax Rules, 2005

(hereinafter referred to as “the said rules”)

2. This notification shall come into force from the date of issue.

Amendments

1. Amendment of Sub-Rule (5) of Rule 22 – Sub-Rule (5) of Rule 22 of the said

rule shall be substituted in the following way namely :-

“22(5) – The head of the audit team constituted under sub-rule (4) shall serve

upon the dealer selected for audit, a notice in Form N-IV specifying

therein, the time, date, the expected duration of the audit and the nature

of accounts and documents to be examined by the audit team and the

dealer shall comply with the terms of such notice.

Provided that the authority may, in respect of any particular dealer, and, for

reasons to be recorded in writing, extend the date of Audit subject to the

condition that such an extension may be allowed only once and that also

for a period not exceeding one month.”

2. Form N-IV of the said Rules shall be substituted in the following way,

namely—

बहार गजट (असाधारण)] 16 जून 2009

Form – N IV

Notice under Section 26 of the Bihar Value Added Tax Act, 2005

[See rule 22(5)]

No...............

Date............

Office of the .......................... of Commercial-Taxes ............. Audit ..................

To,

M/s ................................................. (Dealer)

.......................................................... (Address)

TIN ..................................................

1. WHEREAS, you have been selected for the purposes of audit under sub-rule (1)

of rule 22;

You are hereby directed to attend in person or through your representative at

(place) ............. on (date) ................. at .............. (time) and to furnish, or cause to be

furnished documents and place the accounts, registers and documents specified below

and evidence for the purpose of such audit.

2. In the event of your failure to comply with this notice, ex-parte action will be

taken against you without any further reference to you.

Signature

Designation

(No. Bikri Kar/Sansodhan-15/2008—2096)

By Order of the Governor of Bihar,

SUBHAKIRTI MAJUMDAR,

Commissioner-Cum-Principal Secretary

Commercial Taxes Department.

————

अधी/क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु4ित।

बहार गजट (असाधारण) 268-571+1000-ड0ट0पी0।

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