2
बहार गजट (असाधारण)] 7 अूील2010
[Ñç∫ä∫Ñç∫CMP]OMNM⁄
fcgkj foRr fo/ks;d] 2010
izLrkouk—fcgkj ewY;of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e] 27½] fcgkj eksVj okgu djkjksi.k
vf/kfu;e] 1994 ¼fcgkj vf/kfu;e 8] 1994½ ,oa fcgkj euksjatu dj vf/kfu;e] 1948 ¼1948 dk vf/kfu;e
XXXV½ esa la'kks/ku djus ds fy;s fo/ks;d A
Hkkjr x.kjkT; ds bdlBosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g
vf/kfu;fer gks %&
1- laf{kIr uke] foLrkj ,oa izkjEHk—¼1½ ;g vf/kfu;e fcgkj foRr vf/kfu;e] 2010
dgk tk;sxk A
¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxk A
¼3½ ;g rqjr izo`Rr gksxk A
Hkkx& I
fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 esa la'kks/ku A
2- vf/kfu;e dh /kkjk 15 esa la'kks/kuA& ¼d½ fcgkj ewY; of)Zr&dj vf/kfu;e]
2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk¼1½ ds i’pkr ,d u;h
mi&/kkjk ¼1d½ fuEuor~ tksM+h tk;sxh %&
^^¼1d½ mi&/kkjk ¼1½ esa varfoZ"V blds izfrdwy fdlh ckr ds gksrs gq, Hkh]
jkT; ljdkj] vf/klwpuk }kjk vkSj ,slh 'krksZa vkSj fuca/kuksa ds v/khu jgrs
gq,] tks fofgr fd, tk,a] ,sls oxZ ds jftLVªhd`r O;kSgkfj;ksa dks] ftudk
dqy vkoÙkZ vf/klwpuk esa fofufnZ"V lhek ls vf/kd ugha gS] mlds }kjk
vf/kfu;e ds v/khu lans; dj ds cnys esa ,d fuf’pr jde Hkqxrku djus
dh vuqKk ns ldsxh%
ijarq dksbZ ,slh vuqKk fdlh fofuekZrk ;k fdlh ,sls O;fDr dks ugha nh tk,xh
tks vius dkjckj ds iz;kstu ds fy, fcgkj jkT; ls ckgj fdlh LFkku ls
fdlh eky dk vk;kr djrk gS%
ijarq ;g vkSj fd bl izdkj fofufnZ"V jde ml dj ds vfrfjDr gksxh tks
O;kSgkjh }kjk /kkjk&4 ds v/khu lank; gksA**
¼[k½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh
/kkjk&15 dh mi&/kkjk ¼2½ ds i’pkr~ ,d u;h mi&/kkjk ¼2d½ fuEuor~
tksM+h tk;sxhA&
^^¼2d½ ,slh O;kSgkjh] ftudks mi&/kkjk ¼1½ ds mica/k ykxw gksrs gSa]&
¼d½
vuqlwph 1 esa fofufnZ"V eky ds foØ; ij fdlh dj dk izHkkj.k
ugha djsaxs(
¼[k½
muds }kjk eky ds foØ; ij dj dk izHkkj.k ugha djsaxs( vkSj
¼x½
muds }kjk fd, x, foØ;ksa ds laca/k esa dj chtdj tkjh djus ds
gdnkj ugha gksaxsA**
¼x½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh
/kkjk&15 dh mi&/kkjk ¼3½ esa 'kCn] dks"Bd ,oa vad ^mi&/kkjk ¼1½* ds i’pkr 'kCn]
dks"Bd ,oa vad ^rFkk mi&/kkjk ¼1d½* varfoZ"V dh tk;sxhA &
3- vf/kfu;e dh /kkjk&24 esa la'kks/kuA& ¼d½- fcgkj ewY; of)Zr&dj vf/kfu;e]
2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼1½ ds [kaM ¼[k½ esa 'kCn ,oa
vad ^/kkjk&15* ds i’pkr 'kCn] dks"Bd ,oa vad ^dh mi&/kkjk ¼1½] mi&/kkjk ¼1d½ rFkk
mi&/kkjk ¼4½* varfoZ"V dh tk;sxhA
¼[k½- fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh
/kkjk&24 dh mi&/kkjk ¼1½ ds [kaM ¼[k½ esa 'kCn lewg ^fu;r nj ls dj* ds i’pkr 'kCn
lewg ^vFkok fuf’pr jde* varfoZ"V dh tk;sxhA
¼x½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh
/kkjk&24 dh mi&/kkjk ¼4½ ds i’pkr ,d u;h mi&/kkjk ¼4d½ fuEuor~ tksM+h tk;sxhA&
^^¼4d½ izR;sd O;ogkjh ftls /kkjk&15 dh mi&/kkjk ¼1d½ ds v/khu dj dk
lank; djus ds fy, vuqKkr dj fn;k x;k gS] fofgr izkf/kdkjh dks ,sls
izk:i esa vkSj ,slh jhfr esa] tks fofgr dh tk;s] izR;sd foÙkh; o"kZ dh
ckor ,d okf"kZd izfrosnu] ml o"kZ ls vkxkeh o"kZ dh] ftlls ,slk
fooj.k lacaf/kr gks] tqykbZ dh 31 rkjh[k rd nkf[ky djsxkA**
3
बहार गजट (असाधारण)] 7 अूील 2010
¼?k½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh
/kkjk&24 dh mi&/kkjk ¼9½ ds i’pkr ,d u;h mi&/kkjk ¼9d½ fuEuor~ tksM+h tk;sxhA&
^^¼9d½ bl /kkjk dh mi&/kkjk ¼9½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh]
vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1d½ ds v/khu dj dk lank; djus
gsrq vuqKkr izR;sd O;kSgkjh mlds }kjk Hkqxrs; leLr fuf’pr jkf’k dk
Hkqxrku ,d eq’r djsxk ,oa vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1d½ ds
v/khu dj Hkqxrku djus gsrq vius vkosnu ds lkFk ,slh Hkqxrku dk lk{;
layXu djsxkA**
4- vf/kfu;e eas ,d u;h /kkjk 24&d dk tksM+k tkukA& fcgkj ewY; of)Zr dj vf/kfu;e]
2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 ds i’pkr ,d u;h /kkjk&24d fuEuor~
tksM+h tk;sxhA &
^^24d dfri; O;ogkfj;ksa dh fooj.kh%& /kkjk&24 esa varfoZ"V blds izfrdwy
fdlh ckr ds gksrs gq, Hkh] izR;sd O;ogkjh ftls /kkjk&15 dh mi&/kkjk ¼5½
ds [kaM ¼[k½ ds izko/kku ykxw gksrs gksa] fofgr izkf/kdkjh dks ,sls izk:i esa
vkSj ,slh jhfr esa] tks fofgr dh tk;s] izR;sd foÙkh; o"kZ dh ckor ,d
okf"kZd fooj.kh] ml o"kZ ls vkxkeh o"kZ dh] ftlls ,slh fooj.kh lacaf/kr
gks] tqykbZ dh 31 rkjh[k rd nkf[ky djsxkA**
Hkkx& II
fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku
5- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku A&
¼i½ /kkjk& 5¼4½] mi/kkjk ¼3½ ds ckn fuEuor~ tksM+h tk,xh &
^^¼4½ lHkh okgu tks dsUnzh; eksVj okgu fu;ekoyh] 1989 ds vUrxZr ^^cSVjh pkfyr ;ku**
ifjHkk"kk ls vkPNkfnr gksaxs dks dqy dj] vfrfjDr eksVj okgu&dj lfgr] ds 50
izfr'kr~ dh NwV nh tk;sxh A**
¼ii½ /kkjk&5¼4½ ds ckn ubZ mi&/kkjk ¼5½ fuEuor~ tksM+h tk,xh %&
^^¼5½ % oSls LVst dSjst ftudh cSBku {kerk 13 O;fDr;ksa ls de ugha gks ,oa NwV gsrq
vkosnu fn, tkus ds le; ,d o"kZ ls vf/kd iqjkus ugha gks ,oa ljdkj }kjk vf/klwfpr
uxj fuxe ds lhekvksa ds v/hku fu/kkZfjr :V ij pyrs gkas] dks dqy dj] vfrfjDr
dj lfgr] ds 50 izfr'kr~ dh NwV nh tk;sxh
ijUrq ;g fd] ;g NwV izFke fuca/ku dh frfFk ls 10 o"kZ ls vf/kd iqjkus okgu dks ekU;
ugha gksxh** A
¼iii½ /kkjk&5¼5½ ds ckn ubZ mi/kkjk ¼6½ fuEuor~ tksM+h tk,xh %&
^^¼6½ % izR;sd okgu Lokeh }kjk ftuds ikl 12 o"kksZa ls vf/kd iqjkuk fucaf/kr ifjogu
okgu gS] frifg;k okgu] VSªDVj ,oa Vsªyj dks NksM+dj] vfrfjDr dj lfgr dqy dj
dk 10 izfr'kr^^gfjr dj** ds :i esa ns; gksxk** A
6- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A&/kkjk& 7¼7½ ds ckn
,d ubZ mi&/kkjk ¼8½ fuEuor~ tksM+h tk;sxh &
^^¼8½ ¼d½ xSj&d`f"k dk;Z gsrq mi;ksx esa yk;s tkus okys ;k j[ks x;s VSªDVj ij blds Ø;
ewY;] oSV dks NksM+dj] dk ,d izfr'kr vkthou dj ns; gksxkA
ijUrq ;g fd] iwoZ ls fucaf/kr VSªDVj ds }kjk ns; ,deq'r dj dh x.kuk iwoZ esa tek fd;s
x;s dj dks ?kVk dj dh tk;sxh A
¼[k½ 3000 fd-xzk- rd ds fucaf/kr ynku {kerk okys lHkh VSªyj ftUgsa xSj&d`f"k dk;Z gsrq
mi;ksx esa yk;k tkrk gS ;k j[kk x;k gS] ls ,d eq'r #- 4]000-00 dj ns; gksxk
rFkk 3000 fd-xzk- ls vf/kd fucaf/kr ynku {kerk okys lHkh VSªyj ls #- 6]000-00
,deq'r dj ns; gksxk A
ijUrq ;g fd] iwoZ ls fucaf/kr VSªyj }kjk ,deq'r ns; dj dh x.kuk iwoZ esa tek fd;s x;s
dj dks ?kVk dj dh tk;sxh A**
4
बहार गजट (असाधारण)] 7 अूील2010
7- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&10 esa la'kks/kuA—fcgkj eksVj okgu
djkjksi.k vf/kfu;e 1994 dh /kkjk&10 esa ^^5 izfr'kr** dks ^^10 izfr'kr** ds }kjk izfrLFkkfir fd;k
tk;sxk A
8- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dk ifjf'k"V&1 dk la'kks/ku A—Øe la[;k
3d ¼i) dks fuEuor~ izfrLFkkfir fd;k tk;sxk ,oa ,d u;k Øe la[;k 3¼x½ dks 3¼[k½ ds ckn tksM+k
tk,xk rFkk Øe la[;k 5 dks foyksfir fd;k tk;sxk A
Øe la[;k&3—eksVj dSc ,oa vkseuh cl
¼d½ pkj O;fDr;ksa rd dh cSBku {kerk
¼pkyd dks NksM+dj½
¼[k½ rhu ifg;k
¼d½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le;
,d o"kZ dh mez rd ds gksa jkT; esa izFke
fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d eq'r
dj #- 5]000-00 ns; gksxk A
ijUrq ;g fd] tks frifg;k okgu iwoZ ls
fucaf/kr gS muij ns; cdk;s dj dh x.kuk
iwoZ esa Hkqxrku dh x;h jkf'k dks ?kVkdj
dh tk;xh A
ijUrq vkxs ;g fd] vxj okgu }kjk iwoZ esa #-
5]000-00 ls vf/kd dj dk Hkqxrku dj
fn;k x;k gks rks mls ,deq'r dj ns; ugha
gksxk A
¼[k½ 10 o"kksZa ls vf/kd iqjkus frifg;k okguska ij vxys
ikWap o"kksZ ds fy, ,deq'r :0 5]000-00 dj ns;
gksxk A
ijUrq ;g fd] bu rhu ifg;k okguksa }kjk ns;
,deq'r dj dh x.kuk nl o"kZ dh vof/k
ds ckn Hkqxrku fd;s x, dj dh jkf'k dks
?kVkdj dh tk;sxh A
¼x½ 7 O;fDr;ksa rd dh cSBku {kerk
¼pkyd dks NksM+dj½
¼d½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le;
,d o"kZ dh mez rd ds gksa jkT; esa izFke
fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d
eq'r dj #- 7]500-00 ns; gksxk A
ijUrq ;g fd] tks frifg;k okgu iwoZ ls
fucaf/kr gS muij ns; cdk;s dj dh x.kuk iwoZ esa
Hkqxrku dh x;h jkf'k dks ?kVkdj dh tk;xh A
ijUrq vkxs ;g fd] vxj okgu }kjk iwoZ esa #- 7]500-
00 ls vf/kd dj dk Hkqxrku dj fn;k x;k gks
rks mlls ,deq'r dj ns; ugha gksxk A
5
बहार गजट (असाधारण)] 7 अूील 2010
¼[k½ 10 o"kksZa ls vf/kd iqjkus okguksa ij vxys ikWap o"kksZ
ds fy, ,deq'r :0 7]500-00 dj ns; gksxk A
ijUrq ;g fd] bu rhu ifg;k okguksa }kjk ns;
,deq'r dj dh x.kuk nl o"kZ dh vof/k ds
ckn Hkqxrku fd;s x, dj dh jkf'k dks ?kVkdj
dh tk;sxh A
¼5½ VSªDVj %
foyksfir A
9- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dk ifjf'k"V&2 esa la'kks/kuA&vf/kfu;e dk
ifjf'k"V dk fuEufyf[kr Hkkx foyksfir fd;k tkrk gS %&
Øe la[;k &
1 fjosV
foyksfir A
2 ¼d½
foyksfir A
3 fjosV
foyksfir A
Hkkx& III
fcgkj euksjatu dj vf/kfu;e] 1948 esa la'kks/ku
10- fcgkj euksjatu dj vf/kfu;e] 1948 dh /kkjk&2 esa la’kks/kuA&¼d½ mDr
vf/kfu;e dh /kkjk 2 ¼N½ esa mi [kaM (iv) ds ckn ,d Li"Vhdj.k fuEuor tksM+k
tk,xk&
“Li"Vhdj.k& ^^izos’k ds fy, Hkqxrku** esa uxj fodkl foHkkx }kjk fofufnZ"V
j[k j[kko Qhl lfEefyr ugh gksxkA*”
¼[k½ fcgkj euksjatu dj vf/kfu;e] 1948 dh /kkjk&2 esa la’kks/ku&mDr vf/kfu;e
dh /kkjk&2 dh mi&/kkjk ¼Fk½ ds i’pkr ,d ubZ mi&/kkjk ¼n½ fuEuor~ tksM+h tk,xh &
^^¼n½ ,dy laxzg.k {kerk dk vFkZ gS Nfox`g dh dqy vklu {kerk ds fy,
laxzfgr dqy jkf’k] ftlds varxZr izos’k 'kqYd] le;≤ ij /kkjk&3¼1½
ds varxZr vf/klwfpr dj nj ds vk/kkj ij laxzf.kr dj] fdlh euksjatu
esa izos’k gsrq fdlh vf/kdkj] lqfo/kk lsok ;k mDr ls lacaf/kr oLrq ds fy,
fy;k x;k 'kqYd vFkok vf/kHkkj] uxj fodkl foHkkx }kjk fofufnZ"V
j[k&j[kko 'kqYd dks NksM+dj vkrs gSaA*”
11- /kkjk 3d dk fujluA& fcgkj euksjatu&dj vf/kfu;e] 1948 dh /kkjk 3d
dks fujflr fd;k tk,xk rFkk 'kCn] vad ,oa v{kj **/kkjk 3d**] vf/kfu;e esa tgka dgh
Hkh iz;qDr gqvk gks] fujflr fd;s tk,saxsA
12- /kkjk 3ddd dk izfrLFkkiuA & fcgkj euksjatu dj vf/kfu;e] 1948 ¼1948 dk fcgkj vf/kfu;e
35½ dh /kkjk&3ddd fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh %&
**3ddd- vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] izR;sd euksjatu iznku
djusokyk }kjk iznku fd;s x;s euksjatu dh ckor iznku fd;s tk jgs euksjatu ds
ldy laxzg.k ij ,slh nj ls jkT; ljdkj dks dj Hkqxrku djsxh tks jkT;
ljdkj }kjk jktdh; xtV esa izdkf’kr vf/klwpuk esa fofgr gksxh rFkk tks ldy
laxzg.k ds iPphl izfr’kr ls vuf/kd ijUrq ianzg izfr’kr ls vU;wu gksxhA
Li"Vhdj.k&bl /kkjk ds iz;kstukFkZ] in **ldy laxzg.k** ls vfHkizsr gS oSlh jkf’k;ksa dk
;ksx tks euksjatu iznku djusokyk }kjk vius lclØkbZcj ls izkIr fd;k x;k gks
,oa tks lclØkbZcj }kjk lsV VkWi ckWDl ds ek/;e ls izkIr fd;s tk jgs flxuy
dh ckor gSA**
6
बहार गजट (असाधारण)] 7 अूील2010
Bihar Finance Bill, 2010
A
Bill
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005), THE
BIHAR MOTOR VEHICLE TAXATION ACT, 1994 (BIHAR ACT 8 OF 1994) AND THE BIHAR
ENTERTAINMENT TAX ACT, 1948 (BIHAR ACT XXXV OF 1948)
Be it enacted by the Legislature of the State of Bihar in the sixtyfirst year of the
Republic of India as follows :-
1. Short title, extent and commencement—(1) This Act may be called the Bihar
Finance Act, 2010.
(2) It shall extend to the whole of the State of Bihar
(3) It shall come into force at once.
PART- I
AMENDMENT IN BIHAR VALUE ADDED TAX ACT, 2005
2. Amendment in Section 15 of the Act.- (a) After sub-section (1) of section 15 of
the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (1A) shall be
added in the following way, namely—
“(1A) Notwithstanding anything to the contrary contained in the sub-section
(1), the State Government may, by notification and subject to such
conditions and restrictions as may be prescribed, permit any class of
registered dealers, whose gross turnover does not exceed the limit
specified in the notification to pay a fixed amount in lieu of the tax
payable by the dealer under the Act:
Provided that no such permission shall be granted to a manufacturer or a
person who imports any goods from any place outside the State of Bihar
for the purpose of his business:
Provided further that the amount so specified shall be in addition to any tax
that may be payable by the dealer under section 4.”
(b). After sub-section (2) of section 15 of the Bihar Value Added Tax Act, 2005
(Act 27 of 2005), a new sub-section (2A) shall be added in the following way, namely—
“(2A) The dealers to whom the provisions of sub-section (1A) apply shall —
(a) not charge any tax on the sale of goods specified in Schedule I;
(b) not charge any tax on sale of goods effected by him; and
(c) not be entitled to issue tax invoices in respect of sales made by them.”
(c) In sub-section (3) of section 15 of the Bihar Value Added Tax Act, 2005 (Act
27 of 2005), after the words, bracket and figures ‘under sub-section (1)’, the words,
bracket and figures ‘and under sub-section (1A)’ shall be inserted.
3. Amendment in Section 24 of the Act.—(a) In clause (b) of sub-section (1) of
section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), after the words,
bracket and figures ‘under sub-section (1)’, a comma shall be inserted and after the
comma so inserted the words, bracket and figures ‘under sub-section (1A)’ shall be
inserted.
(b). In clause (b) of sub-section (1) of section 24 of the Bihar Value Added Tax
Act, 2005 (Act 27 of 2005), after the words ‘at a fixed rate’, the words ‘or a fixed
amount’ shall be inserted”.
(c) After sub-section (4) of section 24 of the Bihar Value Added Tax Act, 2005
(Act 27 of 2005), a new sub-section (4A) shall be added in the following way, namely—
“(4A) Every dealer who has been permitted to pay tax under sub-section (1A) of
section 15 shall furnish to the prescribed authority an annual statement, in the form and
7
बहार गजट (असाधारण)] 7 अूील 2010
manner prescribed, in respect of every financial year by the 31st day of July of the year
following the year to which such statement relates.”
(d) After sub-section (9) of section 24 of the Bihar Value Added Tax Act, 2005
(Act 27 of 2005), a new sub-section (9A) shall be added in the following way, namely—
“(9A) Notwithstanding anything contained in sub-section (9) of this section,
every dealer permitted to pay tax under sub-section (1A) of section 15 of
the Act shall deposit the fixed amount required to be paid by him in one
installment and attach evidence of such payment along with the
application required to be furnished by him for paying tax under sub-
section (1A) of section 15 of the Act.”
4. Addition of a new Section 24A in the Act.—After section 24 of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005), a new Section 24A shall be added in the
following way, namely—
“24A. Returns of certain classes of dealers.- Notwithstanding anything to the
contrary contained in section 24, every dealer to whom the provisions of
clause (b) of sub-section (5) of section 15 apply, shall furnish to the
prescribed authority an annual return, in the form and manner prescribed,
in respect of every financial year by the 31st day of July of the year
following the year to which such return relates.”
PART- II
AMENDMENT IN BIHAR MOTOR VEHICLES TAXATION ACT, 1994
5. Amendment of Section 5 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act
8 of 1994).—(I) After Section 5(3) a new sub-section (4) shall be inserted in the
following way namely-
"(4) : A rebate of fifty percent of total tax payable, including Additional Tax,
shall be allowed on all motor vehicles which fall under the definition of
'Battery Operated Vehicle' as defined in the Central Motor Vehicles
Rules, 1989."
(II) After Section 5(4) a new sub-section (5) shall be inserted in the following way
namely-
"(5) : A rebate of fifty percent of total tax payable, including Additional Tax,
shall be allowed on such stage carriages not more than one year old from
the date of first registration at the time of applying for the rebate, with
seating capacity not less than 13 persons and plying on routes within the
limits of Municipal Corporation as notified by the Government of Bihar.
Provided that this rebate shall not be available for such vehicles
more than ten years old from the date of first registration."
(III) After Section 5(5) a new sub-section (6) shall be inserted in the following way
namely-
"(6) : A “Green Tax” at the rate of ten percent of tax payable, including
Additional Tax, shall be payable by every owner of a registered
transport vehicle more than 12 years old except on three wheelers,
tractors and trailers."
6. Amendment of Section 7 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act
8 of 1994).—After Section 7(7) a new sub-section (8) shall be inserted in the following
way namely—
8
बहार गजट (असाधारण)] 7 अूील2010
"(8) : (a)
One-time tax for the life time of the vehicle shall be levied on
tractors used or kept for use for other than agricultural purpose at the
rate of one percent of the cost of the vehicle excluding Value Added
Tax.
Provided one time tax payable by tractors already registered shall
be calculated after deducting the tax amount already paid.
(b) A one time tax of Rs. 4,000.00 shall be payable by all trailers up to
3,000 kgs registered laden weight and Rs. 6,000.00 shall be payable by
all trailers more than 3,000 kgs registered laden weight used or kept
for use along with tractors for other than agricultural purpose :
Provided one time tax payable by trailers already registered shall
be calculated after deducting the tax amount already paid."
7. Amendment to section 10 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar
Act 8 of 1994).—In section 10 of Bihar Motor Vehicles Taxation Act, 1994 "5 percent"
shall be substituted by "10 percent".
8. Amendment of Schedule I of Bihar Motor Vehicle Taxation Act, 1994 (Bihar
Act 8 of 1994). -
The following shall substitute serial no. (3)(a)(i), a new serial number 3(c) shall be
inserted after serial number 3(b), and serial no. 5 shall be deleted-
SCHEDULE I
PART C
[See sub-section (3) of Section 7]
3. Motor cabs and omnibuses –
(a) Seating not more than 4 persons
(excluding the driver) –
(i)
Three wheelers …
(a) A one-time tax of Rs. 5,000.00
on all three wheelers up to one year
of age at the time of registration for a
period of ten years from the date of
first registration in the State:
Provided
one
time
tax
payable by three wheelers already
registered shall be calculated after
deducting the tax amount already
paid :
Provided further that no one
time tax shall be payable if the
vehicle has already paid more than
Rs. 5000.00 as taxes.
(b) A one time tax of Rs. 5,000.00
for a period of five years on three
wheelers which are more than ten
years old :
9
बहार गजट (असाधारण)] 7 अूील 2010
Provided
one
time
tax
payable by such three wheelers shall
be calculated after deducting the tax
amount already paid after the ten
year period.
(c) Three wheelers with seating upto
7 persons (excluding the driver)
…
(a) A one-time tax of Rs. 7,500.00 on
all three wheelers up to one year of
age at the time of registration for a
period of ten years from the date of
first registration :
Provided
one
time
tax
payable by three wheelers already
registered shall be calculated after
deducting the tax amount already
paid :
Provided further that no one
time tax shall be payable if the
vehicle has already paid more than
Rs. 7,500.00 as taxes.
(b) A one time tax of Rs. 7,500.00
for a period of five years on three
wheelers which are more than ten
years old :
Provided
one
time
tax
payable by such three wheelers shall
be calculated after deducting the tax
amount already paid after the ten
year period.
5.
Tractors
deleted.
9. Amendment of Schedule II of Bihar Motor Vehicle Taxation Act, 1994 (Bihar
Act 8 of 1994).—The following parts of Schedule II shall be deleted from Bihar Motor
Vehicle Act,1994-
Serial No.
1
-Rebate ----
- deleted
2(a)
--------------
-deleted.
3
-Rebate ----
- deleted
10
बहार गजट (असाधारण)] 7 अूील2010
PART- III
AMENDMENT IN BIHAR ENTERTAINMENT TAX ACT, 1948
10. Amendment in Section-2 of the Bihar Entertainment Tax Act, 1948 – (a) After
Sub-clause (iv) of Sub-Section (g) of Section-2 of the Bihar Entertainment Tax Act, 1948
an explanation shall be inserted in the following way, namely –
“Explanation. – ‘Payment for admission’ shall not include maintenance fee
specified by the Urban Development Department.”
(b) After Sub-Section (q) of Section-2 of the Act a new Sub-Section (r) shall be
added in the following way, namely –
“(r) ‘Gross collection capacity’ shall mean the amount collected in respect of
the total seating capacity and includes payment for admission, tax realized
at rates notified from time to time under sub-section (1) of section (3), any
fee or surcharge realized in respect of any right of entry to an
entertainment or any service or facility extended, or in respect of any
goods in connection therewith, in respect of any entry to an entertainment
but does not include any maintenance fee specified by the Urban
Development Department.”
11. Repeal of Section 3A of the Act. —Section 3A of the Bihar Entertainment Tax
Act, 1948 shall be repealed and the word, figure and letter “section 3A”, wherever
appearing in the said Act, shall be repealed.
12. Substitution of Section 3AAA of the Act. — Section 3AAA of the Bihar
Entertainments Tax Act, 1948 (Bihar Act XXXV of 1948) shall be substituted by the
following :–
“3AAA. Notwithstanding any thing contained in the Act, there shall be levied,
and paid by every entertainment provider to the State Government, a tax,
in such manner as may be prescribed, not exceeding twenty-five per
centum of the gross collection, but not below fifteen per centum of the
gross collection, in respect of the entertainment provided by him, as may
be specified by the State Government in a notification published in the
Official Gazette.
Explanation—For the purposes of this Section, the expression “gross
collection” shall mean the aggregate of the amount of payments received
by the entertainment provider from the subscriber receiving signals
through the Set Top Box.”
11
बहार गजट (असाधारण)] 7 अूील 2010
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बहार गजट (असाधारण)] 7 अूील2010
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————
अधी-क, सिचवालय मुिणालय,
बहार, पटना ारा ूकािशत एवं मु1ित।
बहार गजट (असाधारण) 235-571+10-ड0ट0पी0।
Website: http://egazette.bih.nic.in
