नबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा काशत

11 चै"

चै"

चै" 1933

1933

1933 (श0)

(सं

सं

सं0 पटना

टना

टना 119

119

119)

)

पटना

टना

टना, शु)वार

शु)वार

शु)वार, 1

1 अील

अील

अील 20

2011

fof/k foHkkx

———

vf/klwpuk

1 vizhy 2011

laŒ ,y0th0&1&17@2011@yst&72—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr

vf/kfu;e] ftlij egkefge jkT;iky fnukad 1 vizhy 2011 dks vuqefr ns pqdsa gSa] blds }kjk

loZlk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A

fcgkj&jkT;iky ds vkns'k ls]

jktsUæ dqekj feJ]

ljdkj ds lfpoA

बहार गजट (असाधारण), 1 अील 2011

[ fcgkj vf/kfu;e 3] 2011 ]

fcgkj foÙk vf/kfu;e] 2011

izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj gksVy foykl&oLrq

djk/kku vf/kfu;e 1988 ¼fcgkj vf/kfu;e 5] 1988½] fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994¼fcgkj

vf/kfu;e 8] 1994½ esa la'kks/ku djus ds fy, vf/kfu;eA

Hkkjr x.kjkT; ds cklBosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer

gks%&

1- laf{kIr uke] foLrkj vkSj izkjEHkA & ¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2011 dgk

tk;sxkA

¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA

¼3½ ;g rqjar izo`Ùk gksxkA

Hkkx&A

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 esa la'kks/ku

2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27, 2005½ dh /kkjk&14 esa la'kks/ku&(1)

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 dh mi/kkjk (1) ds [kaM ¼[k½ ¼ ftls blds ckn

vf/kfu;e 27, 2005 ds :i esa funsf'kr fd;k tk;sxk ½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%&

**¼[k½ vuqlwph III- esa fofufnZ"V oLrq,a] i¡kp izfr’kr dh nj ls(**

(2) vf/kfu;e 27, 2005 dh /kkjk&14 dh mi/kkjk (1) ds [kaM ¼[k½ ds ckn ,d u;k [kaM ¼[k[k½

fuEuor~ varfoZ"V fd;k tk;sxk] ;Fkk %&

**¼[k[k½ vuqlwph IIId& esa fofufnZ"V oLrq,a&] pkj izfr'kr dh nj ls**

(3) vf/kfu;e 27, 2005 dh vuqlwph III. ds ckn ,d ubZ vuqlwph IIId fuEuor~ varfoZ"V fd;k

tk;sxk] ;Fkk %&

vuqlwph IIId

¼ns[ksa /kkjk 14½

Øe la[;k

oLrq,¡

**dsUnzh; fcØh&dj vf/kfu;e] 1956 dh /kkjk&14 esa ;Fkk fofufnZ"V oLrq,¡**

(4) vf/kfu;e 27, 2005 dh vuwlwph III esa Øekad 55 vkSj mldh vuqlkjh izfof"V dks foyksfir

fd;k tk;sxkA

3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 esa

la'kks/kuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 dh mi/kkjk ¼1½ ds [k.M ¼?k½ dks fuEufyf[kr

}kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%&

^^vuqlwph I, II, IIId ,oa IV esa vfofufnZ"V oLrq,a&lk<s+ rsjg izfr’kr dh nj ls "

Hkkx &AA

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e]

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988

1988

1988 ¼fcgkj vf/kfu

¼fcgkj vf/kfu

¼fcgkj vf/kfu;e]

;e]

;e] 5] 1988½ esa

1988½ esa

1988½ esa la’kks/ku

la’kks/ku

4- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e]1988¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&1

dh mi/kkjk ¼1½ esa la’kks/ku A & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&1 dh mi/kkjk ¼1½ esa 'kCn ^^gksVysa esa^^

foyksfir fd;s tkrs gSaA

5- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh

/kkjk&2 esa la’kks/kuA & ¼1½ fcgkj vf/kfu;e] 5] 1988 dh /kkjk&2 dh mi/kkjk ¼³½ fuEufyf[kr }kjk

izfrLFkkfir fd;k tk,xk ;Fkk &

**¼³½ **gksVy** ls vfHkizsr gS ,slk Hkou ;k Hkou dk Hkkx 'kkfey gS ftlesa Hkkstu ,oa is; ds fcuk ;k

lkFk vkokl dh lqfo/kk O;olk; ds :i esa ewY;oku izfrQy ds vk/kkj ij fn;k tkrk gS vkSj blesa vkokl x`g]

cksfMZx gkml] jsLrjk¡] Dyc ,oa gksfy&Ms fjlkWVZ Hkh lfEefyr gSa A^^

¼2½ fcgkj vf/kfu;e] 5] 1988 dh /kkjk&2 dh mi/kkjk ¼³½ ds i'pkr~ ,d ubZ mi/kkjk ¼³³½

fuEuor~ var%LFkkfir dh tk,xh ;Fkk&

बहार गजट (असाधारण), 1 अील 2011

**¼³³½ **O;olkf;d gkWy** ls vfHkizsr gS 'kknh eaMi] lkeqnkf;d Hkou] Hkou ;k mldk fgLlk ftlesa

[kqys Hkkx Hkh 'kkfey gksa] ,oa [kqyk LFkku] tgk¡ 'kknh ;k Lokxr lekjksg ;k muls lacaf/kr ekeyksa gsrq vkokl dh

lqfo/kk fn;k tkrk gS ,oa ftlesa lsfeukj] dUHksUlu]cSUDosV] cSBd ;k izn’kZuh lg fcØh lesr ,slh lqfo/kk,a Hkh

lfEefyr gksxh ftls vk;qDr }kjk fofufnZ"V fd;k tk;] pkgs ,sls lekjksg fu;fer :i ls vk;ksftr fd;s tkrs

gksa vFkok ughaA**

¼3½ fcgkj vf/kfu;e] 5] 1988 dh /kkjk& 2 dh mi/kkjk ¼t½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k

tkrk gS] ;Fkk &

**¼t½ **foykl oLrq** ls vfHkizsr gS ,slh oLrq,¡ ;k lsok;sa tks thou dh vko’;drkvksa ds vfrfjDr

euksjatu] lq[k&lqfo/kk ;k vkuan ds fy, fn, tkrs gksa vkSj vU; ,slh lq[k&lqfo/kk,a tks

gksVy] cksfMZax gkml] ykWftax gkml] cUDosV gkWy] dkUÝsUl gkWy] [kqyk LFkku] O;olkf;d

gkWy] 'kknh dk eaMi ;k jsLrjkW] mlds vf/kHkksfx;ksa dks iznku fd, tkrs gks rFkk ftudk

fdjk;k vFkok izHkkj :i;s 500 ¼ik¡p lkS½ ;k mlls vf/kd izfrfnu gksaA**

¼4½ fcgkj vf/kfu;e] 5] 1988 dh /kkjk&2 dh mi/kkjk ¼V½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k

tkrk gS] ;Fkk &

**¼V½ gksVy vFkok O;olkf;d gkWy ds laca/k esa **Lokeh** ls vfHkizsr gS dksbZ O;fDr ftldk gksVy

vFkok O;olkf;d gkWy ij LokfeRo vFkok fof/k }kjk ekU; vf/kdkj gks vFkok tks lfpo ;k

izca/kd ;k dksbZ vU; ,slk O;fDr ftls mldk izca/ku lkSik x;k gks vkSj blesa og O;fDr Hkh

'kkfey gS tks rRle; ,sls gksVy vFkok O;olkf;d gkWy ds izca/ku ds izHkkj esa gksA**

¼5½ fcgkj vf/kfu;e] 5] 1988 dh /kkjk&2 dh mi/kkjk ¼M½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k

tkrk gS] ;Fkk &

**¼M½¼i½ gksVy ds laca/k esa **vkokl ds fy, izHkkj** esa okrkuqdwyu] VsfyQksu] VsfyQksu dkWYl]

Vsyhfotu] jsfM;ks] laxhr] vfrfjDr csM gsrq izHkkj 'kkfey gS ijUrq buesa Hkkstu] is;] ykSUMªh]

;k vU; ,slh lqfo/kk ds fy, izHkkj 'kkfey ugh gksxkA

¼ii½ O;olkf;d gkWy ds laca/k esa ^^O;olkf;d gky ds fy, izHkkj^^ esa okrkuqdwyu] dqlhZ] crZu

cklu] 'kkfe;kuk] fo|qr] ikuh] bZa/ku] Hkhrjh ,oa ckgjh ltkoV] [kqys LFkku ds mi;ksx ds

fy, izHkkj 'kkfey gS ftlesa ,slh dksbZ Hkh jkf’k tks pank ;k nku ;k fdlh Hkh uke ls 'kknh

gkWy ds ,ot es izkIr dh xbZ gks] lfEefyr gksxk ijUrq blesa Hkkstu ,oa is; ds fy, izHkkj

'kkfey ugha gksxkA

Li"Vhdj.k &

Li"Vhdj.k & ;fn ,slk dksbZ iz’u mBs] ;Fkk fLFkfr] fd dksbZ izHkkj gksVy ds vkokl ds fy, vFkok

O;olkf;d gkWy ds cnys izkIr fd;k x;k gS vFkok ugh] rks ,slk iz’u vk;qDr dks funsf'kr

fd;k tk;sxk rFkk vk;qDr dk fu.kZ; vafre gksxkA^^

¼6½ fcgkj vf/kfu;e] 5] 1988 dh /kkjk&2 dh mi/kkjk ¼<+½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k

tk;sxk ;Fkk &

**¼<+½ **dejksa** ls vfHkizsr ,oa blesa 'kkfey gS gksVy ds dejkas dk lwV] cksfMZax gkml] ykSftax

gkml] cSaDosV gkWy] dkWUÝsUl gkWy] eaMi ftlesa fookg ,oa vU; lekjksgksa gsrq [kqyk LFkku]

jsLrjk¡ vFkok ,sls gh dk;ksZa gsrq dksbZ vU; dejk lfEefyr gS^^

6- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&3 dk

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&3 dk

izfrLFkkiu A &

izfrLFkkiu A & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&3 fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk &

**3- dj dk mn~xzg.k& ¼1½ mi/kkjk ¼2½ esa fofufnZ"V nj ls ,sls gksVy] dejk ;k gksVy esa dejksa dk

lwV] cksfMZx gkml] ykSftax gkml] cSaDosV gkWy] dkUÝsUl gkWy vFkok O;olkf;d gkWy ftldk

izHkkj izfrfnu ikap lkS :i;k ;k mlls vf/kd gks] ds vkokl ds fy, izHkkj ;k O;olkf;d

gkWy ds fy, izHkkj foykl Olrq,a ij mn~x`ghr fd;k tk;sxk vkSj Lokeh }kjk Hkqxrku fd;k

tk;sxkA

¼2½

¼2½ mi/kkjk

mi/kkjk

mi/kkjk ¼1½ ds v/khu dj&

¼1½ ds v/khu dj&

¼1½ ds v/khu dj& ¼d½ foykl oLrq iznku djusokys ,sls gksVy ds dejksa ;k dejksa dk

lwV] cksfMZx gkml] ykSftax gkml ftudk izHkkj izfrfnu :i;k ikap lkS ls vf/kd ijUrq :i;k ,d gtkj ls

vuf/kd gks] ds vkokl ds fy, izHkkj ij ikap izfr’kr dh nj ls izHkkfjr fd;k tk;sxk(

¼[k½ foykl oLrq iznku djusokys ,sls gksVy ds dejksa ;k dejksa dk lwV] cksfMZx gkml] ykSftax

gkml ftudk izHkkj izfrfnu :i;k ,d gtkj ls vf/kd gks] ds vkokl ds fy, izHkkj ij nl

izfr’kr dh nj ls izHkkfjr fd;k tk;sxk( ,oa

¼x½ foykl oLrq iznku djusokys ,sls O;olkf;d gkWy ftudk izHkkj izfrfnu :i;k ikap lkS ls

vf/kd gks] ds vkokl ds fy, izHkkj ij nl izfr’kr dh nj ls izHkkfjr fd;k tk;sxkA^^

7- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcg

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcg

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk& 3dd esa

kj vf/kfu;e] 5] 1988½ dh /kkjk& 3dd esa

la’kks/ku A &

la’kks/ku A & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&3dd esa 'kCn ^^fdlh gksVy ;k fdlh oxZ ;k fdlh izdkj ds

बहार गजट (असाधारण), 1 अील 2011

gksVy^^ ds i'pkr~ 'kCn ^^fdlh O;olkf;d gkWy ;k fdlh oxZ ;k fdlh izdkj ds O;olkf;d gkWy ^^ var%

LFkkfir fd;sa tk;sxsa A

8- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&4 dk

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&4 dk

izfrLFkkiuA &

izfrLFkkiuA & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&4 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh ;Fkk &

^^4^^4^^4^^4- Lokeh }kjk dj dk laxzg&

Lokeh }kjk dj dk laxzg&

Lokeh }kjk dj dk laxzg& /kkjk&3 ds v/khu dj nsus dk nk;h izR;sd Lokeh ml O;fDr ls

ftls mlus ;FkkfLFkfr fdlh gksVy esa dksbZ dejk vFkok dejksa dk lwV vFkok] O;olkf;d

gkWy] foykl oLrq ds lkFk fn;k gks] ls mDr /kkjk ds v/khu ns; dj dh jde] vkokl ds

fy, izHkkj vFkok O;olkf;d gkWy ds fy, izHkkj ds lkFk olwy djsxkA^^

9- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&6 dk

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&6 dk

izfrLFkkiuA &

izfrLFkkiuA & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&6 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk&

**6 fooj.khA & bl vf/kfu;e ds v/khu dj Hkqxrku djus gsrq nk;h izR;sd Lokeh ,slh jhfr ls

,oa ,sls izi= ,oa mu vof/k;ksa ds laca/k esa tks fofgr dh tk; fooj.kh lqiwnZ djsxk A**

10101010- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&12 dk

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&12 dk

izfrLFkkiu A &

izfrLFkkiu A & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&12 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk &

**12 fujh{k.k] ryk'kh vkSj vfHkxzg.kA & ¼1½ dj fu/kkZj.k izkf/kdkjh ;k bl iz;kstukFkZ fofgr dksbZ

vU; izkf/kdkjh] viuk ;g lek/kku gksus dh n`f"V ls fd bl vf/kfu;e ;k blds v/khu cus

fu;eksa ds micU/kksa dk vuqikyu fd;k tk jgk gS%

¼d½ fdlh le; fdlh gksVy ds fdlh dejs vFkok dejksa ds lwV] cksfMZx gkml] ykSftax gkml]

cSaDosV gkWy] dkWUÝsUl gkWy] O;olkf;d gkWy] eaMi] fookg ,oa vU; lekjksg gsrq [kqyk LFkku]

jsLrjkW esa izos’k dj ldsxk(

¼[k½ fdlh gksVy] cksfMZx gkml] ykSftax gkml] cSaDosV gkWy] dkWUÝsUl gkWy] O;olkf;d gkWy]

eaMi] fookg ,oa vU; lekjksg gsrq [kqyk LFkku] jsLrjkW ds Lokeh ls dksbZ cgh] ys[kk ;k vU;

nLrkost vius le{k is’k djus dh vis{kk dj ldsxk vkSj mudk fujh{k.k dj ldsxk(

¼x½ fdlh dejs dk fujh{k.k mldk vf/kHkksx vfHkfuf’pr djus ds fy, dj ldsxk( vkSj

¼?k½ foLr`r tk¡p ds fy, fdlh cgh] ys[kk vkSj nLrkost dks vfHkx`ghr dj ldsxk(

ijUrq ;g fd vfHkx`ghr cfg;ksa] ys[kk vkSj nLrkostksa ds laca/k esa Lokeh dks jlhn ns nh tk;sxhA

¼2½ mi/kkjk ¼1½ esas fufnZ"V izkf/kdkjh] ,sls ekeys esa tgka Lokeh fdlh gksVy vFkok O;olkf;d gkWy esa

izcaf/kr foykl oLrq ls lacaf/kr mfpr ys[kkadu dk lk{; izLrqr djus esa foQy gksrk gks] Lokeh dks fofgr jhfr

ls lquok;h dk volj nsus ds i'pkr~ vf/kHkksx ds fy, izHkkj ;k] ;Fkk fLFkfr] O;olkf;d gkWy ds fy, izHkkj dh

,slh jkf’k ftldk mfpr ys[kkadu fd;k gqvk ugha ik;k tk,] ij dj dh jkf’k ds lerqY; jkf’k 'kkfLr ds :Ik

esa vf/kjksfir djsxkA^^

11111111- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&18 esa

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&18 esa

la’kks/ku A &

la’kks/ku A & fcgkj vf/kfu;e] 5] 1988 dh /kkjk&18 dh mi/kkjk ¼1½ esa 'kCn ^^tks vijk/k gksus ds le;] gksVy^^

ds igys 'kCn ^^vFkok O;olkf;d gkWy^^ var%LFkkfir fd;s tk;sxsaA

12121212- fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&22 esa

fcgkj gksVy foykl&oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5] 1988½ dh /kkjk&22 esa

la’kks/ku A &

la’kks/ku A & fcgkj vf/kfu;e] 5] 1988 dh /kkjk& 22 dh mi/kkjk ¼2½ ds i'pkr~ ,d ubZ mi/kkjk ¼3½ tksM+h

tk;sxh] ;Fkk%&

^^¼3½ tgk¡&

¼d½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu fdlh dj dk laxzg.k fd;k

x;k gks fdUrq mls mDr vf/kfu;e dh /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku ds vkjafHkd frfFk

ds iwoZ tek ugha fd;k x;k gks] bl izdkj fdlh O;fDr }kjk laxzg.k dj mDr vf/kfu;e ds

vFkok blds v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa ds v/khu tek dh tk;sxh ekuks

/kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku izo`Ùk ugha gqvk gks(

¼[k½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu ;Fkk fLFkfr dksbZ fooj.kh vFkok

fooj.k nkf[ky djuk visf{kr gks fdUrq mls mDr vf/kfu;e dh /kkjk&1 dh mi/kkjk ¼1½ esa

la’kks/ku ds vkjaHk ds iwoZ nkf[ky ugha dh xbZ gks] ,slh fooj.kh ;k fooj.k mDr vf/kfu;e ds

vFkok blds v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa ds v/khu ,slh fooj.kh vFkok fooj.k

nkf[ky djus gsrq nk;h O;fDr }kjk nkf[ky dh tk;sxh ekuks /kkjk& 1 dh mi/kkjk ¼1½ esa

la’kks/ku izo`Ùk ugha gqvk gks(

¼x½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu fdlh Lokeh }kjk fdlh o"kZ ds

fy, dksbZ fooj.kh nkf[ky dh xbZ gks vkSj ml o"kZ ds laca/k esa dj fu/kkZj.k mDr vf/kfu;e

dh /kkjk& 1 dh mi/kkjk ¼1½ esa la’kks/ku ds iwoZ ugha fd;k x;k gks] ml o"kZ ds fy, dj

बहार गजट (असाधारण), 1 अील 2011

fu/kkZj.k gsrq dk;Zokgh dh tk;xh ;k tkjh jgsxh mDr vf/kfu;e ds vFkok ekuks /kkjk&1 dh

mi/kkjk ¼1½ esa la’kks/ku izo`Ùk ugha gqvk gks( vkSj mlds v/khu cuk;h xbZ fu;ekoyh ds

izko/kkuksa ds v/khu fofufnZ"Vdj fu/kkZj.k izkf/kdkjh }kjk dj fu/kkZj.k fd;k tk;xkA

¼?k½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu ikfjr fdlh vkns’k vFkok fd;s

x, fdlh fofu'p; }kjk dksbZ O;fFkr O;fDr }kjk /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku ds iwoZ

vihy vFkok iqufoZyksdu vFkok iqujh{k.k vkosnu nkf[ky ugha fd;k gks] ,slk O;fDr

;FkkfLFkfr vihy vFkok iqufoZyksdu vFkok iqujh{k.k vkosnu mDr vf/kfu;e ds vFkok blds

v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa ds v/khu ,slh vihy ;k vkosnu ds fuiVkjs ds fy,

fofgr izkf/kdkjh ds le{k nkf[ky dj ldsxk ekuks /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku izo`Ùk

ugha gqvk gks(

¼³½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu /kkjk&1 dh mi/kkjk ¼1½ esa

la’kks/ku ds iwoZ vihy vFkok iqufoZyksdu vFkok iqujh{k.k vkosnu nkf[ky fd;k x;k gks]

;FkkfLFkfr ,slh vihy vFkok iqufoZyksdu vFkok iqujh{k.k vkosnu] mDr vf/kfu;e ds vFkok

blds v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa ds v/khu fofgr jhfr ls tkjh j[kk tk;sxk

vFkok fuLrkfjr dh tk;sxh ekuks /kkjk 1 dh mi/kkjk ¼1½ esa la’kks/ku izo`Ùk ugha gqvk gks(

¼p½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu dj dh olwyh vFkok izfrnk;

gsrq dk;Zokgh mDr vf/kfu;e dh /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku ds iwoZ izkjEHk dh xbZ

gks] ,slh dk;Zokgh mDr vf/kfu;e ds vFkok blds v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa

ds v/khu fofgr jhfr ls tkjh j[kh tk;sxh ekuks /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku izo`Ùk

ugha gqvk gks(

¼N½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ds v/khu dj dh olwyh vFkok izfrnk;

gsrq dksbZ dk;Zokgh /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku ds iwoZ izkjEHk ugha dh xbZ gks] ,slh

dk;Zokgh mDr vf/kfu;e ds vFkok blds v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa ds v/khu

fofgr jhfr ls izkjEHk ,oa tkjh j[kh tk;sxh ekuks /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku izo`Ùk

ugha gqvk gks( ,oa

¼t½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 dh /kkjk&12 ds v/khu dksbZ dk;Zokgh

/kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku ds iwoZ izkjEHk ugha dh xbZ gks] ,slh dk;Zokgh mDr

vf/kfu;e ds vFkok blds v/khu cuk;h xbZ fu;ekoyh ds izko/kkuksa ds v/khu fofgr jhfr ls

izkjEHk ,oa fuLrkfjr dh tk ldsxh ekuks /kkjk&1 dh mi/kkjk ¼1½ esa la’kks/ku izo`Ùk ugha gqvk

gksA^^

Hkkx &AAA

fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku

13- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼3½ ds ijUrqd dk

fujluA&mDr vf/kfu;e dh /kkjk&5 dh mi /kkjk ¼3½ dk fuEufyf[kr ijUrqd ,rn~ }kjk fujflr fd;k tkrk

gS %&

^^ijUrq ;g fd ,slh c<+ksÙkjh fdlh Hkh o"kZ esa vuqlwph esa vafdr nj ls 50 ¼ipkl½ izfr'kr ls vf/kd

ugha gksxhA**

14- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph I Hkkx&d ,oa Hkkx&[k dk

izfrLFkkiuA& mDr vf/kfu;e dh vuqlwph I Hkkx&d ,oa Hkkx&[k dk fuEufyf[kr vuqlwph }kjk izfrLFkkiu

fd;k tkrk gS A

बहार गजट (असाधारण), 1 अील 2011

vuqlwph I

Hkkx&d

oS;fDrd okguksa ds fy, ,d eq'r dj dh nj rkfydk

[/kkjk 7 dh mi /kkjk ¼1½ ns[ksa]

[k.M Øekad

fuca/ku dk LVst

okguksa dk oxZ

eksVj lkbZfdy

O;fDrxr eksVj dkj

,oa 12 cSBku {kerk

rd ds vkseuh cl

fuca/ku ds le; vFkok izFke fuca/ku ds

le; 1 o"kZ rd dh mez

,deq'r dj

okgu ds fcØh

dj jfgr Ø;

ewY; dk 5%

,deq'r dj] okgu ds

fcØh dj jfgr Ø; ewY;

dk 5%

;fn okgu iwoZ ls fucaf/kr gS vkSj mldh

izFke fuca/ku ls mez &

[k.M v

dkWaye¼4½ ds

v/khu mn~xzg.k

fd;k tkusokyk

,deq'r dj dk

izfr'kr

[k.M v dkWaye¼5½ ds

v/khu mn~xzg.k fd;s tkus

okys ,deq'r dj dk

izfr'kr

,d o"kZ ls vf/kd ijUrq nks o"kZ ls de

95%

nks o"kZ ls vf/kd ijUrq rhu o"kZ ls de

90%

rhu o"kZ ls vf/kd ijUrq pkj o"kZ ls de

85%

pkj o"kZ ls vf/kd ijUrq ik¡p o"kZ ls de

80%

ikWap o"kZ ls vf/kd ijUrq N% o"kZ ls de

75%

N% o"kZ ls vf/kd ijUrq lkr o"kZ ls de

70%

lkr o"kZ ls vf/kd ijUrq vkB o"kZ ls de

65%

vkB o"kZ ls vf/kd ijUrq ukS o"kZ ls de

60%

ukS o"kZ ls vf/kd ijUrq nl o"kZ ls de

55%

nl o"kZ ls vf/kd ijUrq X;kjg o"kZ ls de

50%

X;kjg o"kZ ls vf/kd ijUrq ckjg o"kZ ls

45%

ckjg o"kZ ls vf/kd ijUrq rsjg o"kZ ls de

40%

rsjg o"kZ ls vf/kd ijUrq pkSng o"kZ ls de

35%

pkSng o"kZ ls vf/kd ijUrq ianzg o"kZ ls

30%

ianzg o"kZ ls vf/kd

25%

बहार गजट (असाधारण), 1 अील 2011

vuqlwph I

Hkkx&[k

oS;fDrd okguksa ds fy, dj okilh dh nj rkfydk

[/kkjk 7 dh mi /kkjk ¼2½ ns[ksa]

[k.M

okilh dk Ldsy

okguksa dh Js.kh

eksVj lkbZfdy

O;fDrxr mi;ksx ds

fy, eksVj dkj ,oa

12 cSBku {kerk rd

ds vkseuh cl

fuca/ku ds ckn ;fn okgu ds fuca/ku dk

jn~nhdj.k ;k jkT; ls ofgZxeu fd;k tkrk

gks&

vuqlwph I Hkkx&d

ds v/khu mn~x`fgr

,d eq'r dj ds

:i esa fn, x;s dj

dh okilh

vuqlwph I Hkkx&d ds

v/khu mn~xzfgr ,deq'r

dj dk izfr'kr ds :i

esa fn, x;s dj dh

okilh

,d o"kZ ds Hkhrj

95%

,d o"kZ ckn ijUrq nks o"kZ ds Hkhrj

90%

nks o"kZ ckn ijUrq rhu o"kZ ds Hkhrj

85%

rhu o"kZ ckn ijUrq pkj o"kZ ds Hkhrj

80%

pkj o"kZ ckn ijUrq ikWap o"kZ ds Hkhrj

75%

ikWap o"kZ ckn ijUrq N% o"kZ ds Hkhrj

70%

N% o"kZ ckn ijUrq lkr o"kZ ds Hkhrj

65%

lkr o"kZ ckn ijUrq vkB o"kZ ds Hkhrj

60%

vkB o"kZ ckn ijUrq ukS o"kZ ds Hkhrj

55%

ukS o"kZ ckn ijUrq nl o"kZ ds Hkhrj

50%

nl o"kZ ckn ijUrq X;kjg o"kZ ds Hkhrj

45%

X;kjg o"kZ ckn ijUrq ckjg o"kZ ds Hkhrj

40%

ckjg o"kZ ckn ijUrq rsjg o"kZ ds Hkhrj

35%

rsjg o"kZ ckn ijUrq pkSng o"kZ ds Hkhrj

30%

pkSng o"kZ ds ckn

'kwU;

15- fcgkj eksVj okgu djkjksi.k vf/kfu;e dh vuqlwph&1 ds Hkkx ^^x** ds Øekad&2 ds

miØekad ¼d½] ¼[k½] ¼x½] ¼?k½ ,oa ¼³½ dk izfrLFkkiu A&vuqlwph I ds Hkkx&x ds Øekad&2 ds mi

Øekad ¼d½] ¼[k½] ¼x½] ¼?k½ ,oa ¼³½ Øe'k% fuEufyf[kr }kjk izfrLFkkfir fd;s tk;sxsa %&

¼d½ 1000 fd0xzk0 rd

fucaf/kr ynku {kerk

(i) 1000 fd0xzk0 rd fucaf/kr ynku {kerk okys ekyokgdksa ij jkT; esa

fuca/ku ds le; fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d eq'r dj :0

7700@ mn~x`ghr fd;k tk;xk A

ijUrq mDr Js.kh ds tks eky okgd iwoZ ls fucaf/kr gS mu ij ,d eq'r

dj dh x.kuk iwoZ esa Hkqxrku dh x;h jkf'k dks ?kVkdj dh tk,xh%

ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds :i esa :0 7700@& ls

vf/kd jkf’k dk Hkqxrku dj fn;k x;k gks rks ,d eq'r dj ns; ugha

gksxk A

(ii) 10 o"kksZa ls vf/kd iqjkus eky okgdksa ij vxys izR;sd ik¡p o"kksZa ds fy,

,d eq'r dj :0 7700@& mn~x`ghr fd;k tk;xk %

ijUrq mDr okguksa }kjk ns; ,d eq'r dj dh x.kuk 10 o"kZ ;k 15 o"kZ dh

vof/k] tks ykxw gks] ds ckn Hkqxrku fd;s x;s jkf'k dks ?kVkdj dh

बहार गजट (असाधारण), 1 अील 2011

tk,xh(

ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds :i esa :0 7700@& ls

vf/kd jkf’k dk Hkqxrku dj fn;k x;k gks rks mls ,d eq'r dj ns;

ugha gksxk A

¼[k½ 1000 fd0xzk0 ls

vf/kd ijUrq 3000

fd0xzk0 ls vuf/kd

fucaf/kr ynku {kerk

(i)

1001 ls 3000 fd0xzk0 rd fucaf/kr ynku {kerk okys ekyokgdksa ij

jkT; esa fuca/ku ds le; fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d

eq'r dj :0 5500@& izfr Vu vFkok mlds [k.M otu ds nj ls

ns; gksxk(

ijUrq ,sls eky okgd tks iwoZ ls fucaf/kr gSa mu ij ,d eq'r dj dh

x.kuk iwoZ esa Hkqxrku dh x;h jkf'k dks ?kVkdj dh tk,xh%

ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds :i esa izfrVu vFkok mlds

va'k ij :0 5500@& ls vf/kd jkf’k dk Hkqxrku dj fn;k x;k gks

rks mls ,d eq'r dj ns; ugha gksxk A

(ii) 10 o"kksZa ls vf/kd iqjkus eky okgdksa ij vxys izR;sd ik¡ap o"kksZa ds fy,

,d eq'r dj :0 5500@&izfr Vu vFkok mlds [k.M otu ds nj ls

mn~x`ghr fd;k tk;xk%

ijUrq ;g fd mDr okguksa }kjk ns; ,d eq'r dj dh x.kuk 10 o"kZ ;k 15

o"kZ dh vof/k] tks ykxw gks] ds ckn Hkqxrku fd;s x;s jkf'k dks

?kVkdj dh tk,xh(

ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds :i esa izfrVu vFkok mlds

va'k ij :0 5500@&ls vf/kd jkf’k dk Hkqxrku dj fn;k x;k gks rks

mls ,d eq'r dj ns; ugha gksxk A

¼x½ 3000 fd0xzk0 ls

vf/kd fdUrq 16000

fd0xzk0 ls vuf/kd

fucaf/kr ynku {kerk

izfr Vu vFkok mlds va'k ds fy, 700@& :0

¼?k½ 16000 fd0xzk0 ls

vf/kd fdUrq 24000

fd0xzk0 ls vuf/kd

fucaf/kr ynku {kerk

izfr Vu vFkok mlds va'k ds fy, 600@& :0

¼M-½ 24000 fd0xzk0 ls

vf/kd

fucaf/kr

ynku {kerk

izfr Vu vFkok mlds va'k ds fy, 500@& :0

16- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph II Øekad&1 dk

fujlu A&vuqlwph II Øekad&1 ^ ,rn~ }kjk fujflr fd;k tkrk gS A

fcgkj&jkT;iky ds vkns'k ls]

jktsUæ dqekj feJ]

ljdkj ds lfpoA

———

1 vizhy 2011

laŒ ,yŒthŒ&1&17@2011&73@yst— fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk

fnukad 1 vizhy 2011 dks vuqer fcgkj foÙk vf/kfu;e] 2011 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/kÑr ikB le>k tk;sxkA

fcgkj&jkT;iky ds vkns'k ls]

jktsUæ dqekj feJ]

ljdkj ds lfpoA

बहार गजट (असाधारण), 1 अील 2011

[ BIHAR ACT 3, 2011]

BIHAR FINANCE ACT, 2011

ACT

PREAMBLE : TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT, 27

2005), BIHAR TAXATION ON LUXURIES IN HOTELS ACT, 1988 (Bihar ACT 5, 1988)

AND BIHAR MOTOR VEHICHLE TAXATION ACT 1994 (Bihar ACT 8, 1994)

Be it enacted by the Legislature of the State of Bihar in the sixty-second year of the

Republic of India as follows:-

1. Short title, extent and commencement.— (1) This Act may be called the Bihar

Finance Act 2011.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come into force at once.

Part I

Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

2. Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of

2005).—(1) Clause (b) of sub-Section (1) of Section-14 of the Bihar Value Added Tax Act, 2005

(hereinafter referred to as Act 27 of 2005) shall be substituted by the following namely:-

“(b) the goods specified in the Schedule III, at the rate of five percent;”

(2) After Clause (b) of sub-section (1) of Section-14 of Act 27 of 2005, a new clause (bb)

shall be inserted in the following way, namely:-

“(bb) the goods specified in the Schedule IIIA, at the rate of four percent;”

(3) After Schedule III of Act 27 of 2005, a new Schedule IIIA shall be inserted in the

following, namely:-

“Schedule— IIIA

(See Section 14)

Sl. No.

Goods

Goods as specified in section 14 of the Central Sales Tax Act, 1956.”

(4) In Schedule III of Act 27 of 2005, Serial Number 55 and its corresponding entry shall

be deleted.

3. Amendment in Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of

2005).— Clause (d) of sub-Section (1) of Section-14 of the Bihar Value Added Tax Act, 2005

shall be substituted by the following way, namely:-

“ (d) any other goods, not specified in the Schedules I, II, III, IIIA and IV, at the rate of

thirteen and a- half percent.”

Part II

Amendment in Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988)

4. Amendment in Section 1 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar

Act 5 of 1988).— In Sub-Section (1) of Section-1 of Bihar Act 5 of 1988, the words “in Hotels”

shall be deleted.

5. Amendment in Section 2 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar

Act 5 of 1988) – (1) Sub-Section (e) Section-2 of Bihar Act 5 of 1988 shall be substituted in the

following way, namely-

“(e) “Hotel” means such building or part of a building in which lodging

accommodation, with or without boarding is provided by way of business for

monetary consideration and includes a lodging house, boarding house, restaurant,

club and holiday resorts;”

(2) After sub-Section (e) of Section 2 of Bihar Act 5 of 1988, a new sub-Section (ee)

shall be inserted in the following way, namely-

“(ee) “Commercial Hall” means a Shadi Mandap, Community Hall, a building or part

of a building, including open space, and open space where accommodation is

provided for marriage or reception or matters related there with, including such

बहार गजट (असाधारण), 1 अील 2011

accommodation provided for seminars, conventions, banquets, meetings or

exhibition-cum-sale as may be specified by the Commissioner, whether or not

such functions are conducted therein regularly;”

(3) Sub-Section (h) of Section 2 of Bihar Act 5 of 1988 shall be substituted bythe

following, namely:–

“(h) “Luxuries” means commodities or services that provide enjoyment, comfort or

pleasure extraordinary to necessities of life and such other amenities as are

provided in a hotel, boarding house, a lodging house, a banquet hall, a

commercial hall, an open space, a conference hall, a mandap for marriage or a

restaurant, to occupants there of, which carry a rent or charge of rupees Five

hundred or more per day.

(4) Sub-Section (k) of Section-2 of Bihar Act 5 of 1988 shall be substituted by the

following, namely:-

“(k) “Proprietor” in relation to a hotel or a commercial hall means any person who is

owning or holding it in any capacity recognized by law or the secretary or

manager or any other person entrusted with the managenment of it and includes,

the person also who, for the time being, is in-charge of the management of such a

hotel or a commercial hall;”

(5) Sub-Section (m) of Section-2 of Bihar Act 5 of 1988 shall be substituted by the

following, namely:-

“(m)(i) “Charges for lodging”, in respect of a hotel, includes charges for air-

conditioning, telephone, telephone calls, television, radio, music, extra-beds and

the like but does not include any charges for food, drink, laundry;

(ii) “Charges for commercial hall”, includes charges for air conditioning, chairs,

utensils and vessels, shamiyana, electricity, water, fuel, interior or exterior

decoration, use of open space in which any amount received by way of donation

or charity, by whatever name called, in relation to letting out the commercial hall

is included but any charges for food and drinks is not included.

EXPLANATION -

If any question arises whether any charges are charged for lodging or, a

commercial hall as the case may be, such question shall be referred to the

Commissioner and the decision of the Commissioner shall be final.”

(6) Sub-Section (n) of Section-2 of Bihar Act 5 of 1988 shall be substituted by the

following, namely:-

“(n) “Rooms” means and includes a suite of rooms of a hotel, a boarding house, a

lodging house, a banquet hall, a conference hall, mandap including open space

for marriage and other celebrations, a restaurant or any othe room used for

similar purpose;”

6. Substitution of Section-3 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar

Act 5 of 1988).— Section-3 of Bihar Act 5 of 1988 shall be substituted by the following,

namely:–

“3. Levy of tax. – (1) The tax on luxuries shall be levied and paid by the proprietor at

the rate specified in sub-section (2) on the charges for lodging or the charges for

commercial hall in respect of such hotel, room or a suite of rooms of a hotel, a

boarding house, a lodging house, a banquet hall, a conference hall, or a

commercial hall as carry a charge of rupees five hundred or more per day.

(2) The tax under sub-Section (1) shall be charged— (a) at the rate of five percent of the

charges for lodging of such rooms or suite of rooms in a hotel, boarding house, lodging house

provided with luxuries, as carry a charge of five hundred rupees or more per day but less than

rupees one thousand per day;

(b) at the rate of ten percent of the charges for lodging of such rooms of suite of rooms of

a hotel, boarding house, a lodging house provided with luxuries, as carry a charge of one

thousand rupees or more per day; and

carry a charge of five hundred rupees or more per day.”

बहार गजट (असाधारण), 1 अील 2011

7. Amendment in Section- 3AA of Bihar Taxation on Luxuries in Hotels Act, 1988

(Bihar Act 5 of 1988) – The words “a commercial hall or class or description of commercial

halls” shall be inserted after the words “a hotel or class or description of hotels” in Section 3AA

of Bihar Act 5 of 1988.

8. Substitution of Section-4 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar

Act 5 of 1988).— Section 4 of Bihar Act 5 of 1988 shall be substituted by the following,

namely:–

“4. Collection of tax by proprietor.— Every proprietor liable to pay tax under Section

3 shall collect along with the charges for lodging or the charges for commercial

hall, the amount of tax payable under the said Section from the person to whom a

room or a suite of rooms in a hotel, or a commercial hall, as the case may be,

along with luxuries is provided by him.

9. Substitution of Section-6 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar

Act 5 of 1988).— Section-6 of Bihar Act 5 of 1988 shall be substituted by the following,

namely:–

“6. Returns- Every proprietor liable to pay tax under this Act, shall submit a return in

such form and such manner and in respect of such periods as may be prescribed.”

10. Substitution of Section-12 of Bihar Taxation on Luxuries in Hotels Act, 1988

(Bihar Act 5 of 1988).— Section-12 of Bihar Act 5 of 1988 shall in substituted in the following,

namely:–

“12. Inspection, search and seizure- (1) The Tax assessing authority or any other

authority prescribed for this purpose may, with a view to satisfying itself that the

provisions of this Act of Rules made there-under are being complied with—

(a) enter any room or suite of rooms of a hotel, boarding house, a lodging house, a

banquet hall, a conference hall, commercial hall, mandap, open space for

marriage or other celebrations, a restaurant, at any time;

(b) require any proprietor of a hotel, boarding house, a lodging house, a banquet hall,

a conference hall, commercial hall, mandap, open space for marriage or other

celebrations, a restaurant to produce before him any books, accounts or other

documents and inspect them;

(c) inspect any room or suite of rooms of a hotel to ascertain their occupancy; and

(d) seize any books, accounts and documents for detailed examination:

Provided that a receipt shall be given to the proprietor in respect of the books of

account and document seized.

(2) The authority referred to in sub-Section (1) shall, in a case where the proprietor fails

to produce any evidence regarding the proper accounting of luxuries provided in a hotel or

commercial hall, impose as a penalty, after allowing an opportunity of hearing in the manner

prescribed to the proprietor, which shall be equivalent to the amount of tax on the charges for

lodging or, as the case may be, charges for commercial hall not found to have been properly

accounted for.”

11. Amendment in Section-18 of Bihar Taxation on Luxuries in Hotels Act, 1988

(Bihar Act 5 of 1988).— The words “or commercial hall” shall be inserted before the words “at

the time of commission of the offence” in section- -18 of Bihar Act 5 of 1988.

12. Amendment in Section--22 of Bihar Taxation on Luxuries in Hotels Act, 1988

(Bihar Act 5 of 1988).— After sub-Section (2) of Bihar Act 5 of 1988 the following new sub-

Section (3) shall be added namely—

“(3) Where-

(a) the tax has been collected under the Bihar Taxation on Luxuries in Hotels Act, 1988

but the same has not been deposited before the date of commencement of the

amendment to sub-Section (1) of Section-1 of the said Act, the tax so collected by

any person under the said Act shall be deposited under the provisions of the

aforesaid Act and the rules made thereunder, as if the amendment to sub-Section (1)

of Section-1 has not come into force;

बहार गजट (असाधारण), 1 अील 2011

(b) a return or statement is required to be filed under the Bihar Taxation on Luxuries in

Hotels Act, 1988, but the same had not been filed before the commencement of the

amendment to sub-Section (1) of Section-1 of the said Act, such return or statement,

as the case may be, shall be filed under the provisions of the aforesaid Act and the

rules made thereunder, as if the amendment to sub-Section (1) of Section 1 has not

come into force by the person liable to file such return or statement;

any proprietor for any year and no Tax assessment in respect of that year has been

made before commencement of the amendment to sub-Section (1) of Section 1 of

the said Act, the proceedings for the Tax assessment for that year shall be made or

be continued as if the amendment to sub-Section (1) of Section-1 has not come into

force and such Tax assessment shall be made by the Tax assessing authority

specified under Provisions of the said Act or rules made thereunder;

(d) a person aggrieved by any decision made or order passed under the Bihar Taxation

on Luxuries in Hotels Act, 1988 has not filed any appeal or an application for

review or revision before the date of commencement of the amendment to sub-

Section (1) of Section 1 of the said Act, such person may file an appeal or make an

application for revision or review, as the case may be, under the provision of the

said Act and the rules made thereunder to the prescribed authority for disposing of

such appeal or application, as if the amendment to sub-Section (1) of Section-1 has

not come into force;

(e) an appeal or an application for review or revision has been filed under the Bihar

Taxation Luxuries in Hotels Act, 1988 before the commencement of the amendment

to sub-Section (1) of Section 1 of the said Act, such appeal, application for review

or revision, as the case may be, shall be continued and disposed of in the manner

prescribed under the Provisions of the said Act or rules made thereunder as if the

amendment to sub-Section (1) of Section-1 has not come into force;

(f) any proceeding for refund or recovery of tax under the Bihar Taxation on Luxuries

in Hotels Act, 1988 has been initiated before the commencement of the amendment

to sub-Section (1) of Section 1 of the said Act, such proceeding shall be continued in

the manner prescribed under the provision of the said Act and the Rules framed

thereunder as if the amendment to sub-Section (1) of Section 1 has not come into

force;

(g) any proceeding for refund or recovery of tax under the Bihar Taxation on Luxuries

in Hotels Act, 1988 has not been initiated before the commencement of the

amendment to sub-Section (1) of Section 1 of the said Act, such proceeding shall be

initiated and disposed of in the manner prescribed under the provision of the said

Act and the Rules framed thereunder as if the amendment to sub-Section (1) of

Section-1 has not come into force;

(h) any proceeding under Section 12 of the Bihar Taxation on Luxuries in Hotels Act,

1988 has not been initiated before the commencement of the amendment to sub-

Section (1) of Section 1 of the said Act, such proceeding shall be continued and

disposed of in the manner prescribed under the Provisions of the said Act and the

Rules framed thereunder as if the amendment to sub-Section (1) of Section-1 has not

come into force.”

Part III

Amendments in Bihar Motor Vehicles Taxation Act, 1994

13. Repeal of the proviso to sub-section-3 of section-5 of the Bihar Motor Vehicles

Taxation Act, 1994:-The following proviso to subsection-3 of section-5 of the said Act is hereby

repealed:-

“Provided that no such increase shall, during any year exceed fifty per cent of the rate

of taxes prescribed in the Schedules.”

बहार गजट (असाधारण), 1 अील 2011

14. Substitution of the Part A and Part B of the Schedule I of the Bihar Motor Vehicles

Taxation Act, 1994.—Part A and Part B of Schedule I of the Act shall be substituted by the

following:-

Schedule I

Part A

Rate chart of one-time tax for Personal Vehicles

[See Sub-section(1)of Section-7]

Clause

Sl.

No.

Stages of Registration

Class of Motor Vehicles

Motor Cycles

Motorcars and

Omnibuses upto

seating capacity of 12

used for personal use

Upto one year of age at the

time of registration or first

registration

One time tax at the rate

of 5% of cost of vehicle

excluding sales tax

One time tax at the rate

of 5% of cost of vehicle

excluding sales tax

If the Motor vehicle is already

registered and its age from the

first registration is

Percentage of one time

tax levied under Clause

A-Column(4)

Percentage of one time

tax levied under Clause

A-Column(5)

More than one year but not

more than two years

95%

More than two year but not

more than three years

90%

More than three year but not

more than four years

85%

More than four year but not

more than five years

80%

More than five year but not

more than six years

75%

More than six year but not

more than seven years

70%

More than seven year but not

more than eight years

65%

More than eight year but not

more than nine years

60%

More than nine year but not

more than ten years

55%

More than ten year but not

more than eleven years

50%

More than eleven year but not

more than twelve years

45%

More than twelve year but not

more than thirteen years

40%

More than thirteen year but

not more than fourteen years

35%

More than fourteen year but

not more than fifteen years

30%

More than fifteen year

25%

बहार गजट (असाधारण), 1 अील 2011

Schedule I

Part B

Chart Indicating the Rate of Refund for Personal Vehicles

[See Sub-section(2)of Section-7]

Sl.No.

Scale of Refund

Class of Motor Vehicles

Motor Cycles

Motorcars and

Omnibuses upto

seating capacity of 12

used for personal use

If after registration,

cancellation of registration

of the vehicle or its exit

from the State takes place-

Refund of the tax paid

as a percentage of one

time tax levied under

Schedule I

Part A

Refund of the tax paid

as a percentage of one

time tax levied under

Schedule I Part A

Within one year

95%

After one year but within

two years

90%

After two year but within

three years

85%

After three year but within

four years

80%

After four year but within

five years

75%

After five year but within

six years

70%

After six year but within

seven years

65%

After seven year but within

eight years

60%

After eight year but within

nine years

55%

After nine year but within

ten years

50%

After ten year but within

eleven years

45%

After eleven year but within

twelve years

40%

After twelve year but

within thirteen years

35%

After thirteen year but

within fourteen years

30%

After fourteen year

Nil

15. Substitution of the sub serial no. (a), (b), (c), (d) and (e) of serial no.-2 of Part-C

of Schedule-I of the Bihar Motor Vehicles Taxation Act, 1994.—The Sub serial (a), (b), (c),

(d) and (e) of the serial no.-2 of Part-C of Schedule I shall be substituted by the following

respectively:-

बहार गजट (असाधारण), 1 अील 2011

(a) Upto 1000 kgs registered

laden weight capacity

(i) One time tax of Rs.7700/- 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

7700/- as taxes.

(ii) For goods vehicles more than ten years old a one-

time tax of Rs 7700/- 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 7700/- as taxes.

(b) Exceeding 1000 kgs but

not exceeding 3000 kgs

registered

laden

weight capacity

(i) One time tax of Rs.5500/- per ton or part thereof

at the time of registration for a period of ten years from

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 than

Rs 5500/- per ton or part thereof as taxes.

(ii) For vehicles more than ten years old a one-time

tax of Rs 5500/- 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 5500/- per ton or part thereof as taxes.

not exceeding 16,000

kgs of registered laden

weight capacity.

Rs 700/- per ton or part thereof

बहार गजट (असाधारण), 1 अील 2011

16. Repeal of serial no.1 of Schedule II of the Bihar Motor Vehicles Taxation Act,

1994.—Serial no.1 of Schedule II is hereby repealed.

By order of the Governor of Bihar,

RAJENDRA KUMAR MISHRA,

Secretary to Government.

————

अधी-क, स.चवालय मु0णालय,

बहार, पटना ारा काशत एवं मु20त।

बहार गजट (असाधारण) 119-571+400-डी0ट0पी0।

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

(d) Exceeding 16,000 kgs

but

not

exceeding

24,000 kgs of registered

laden weight capacity.

Rs 600/- per ton or part thereof

(e) Exceeding 24,000 kgs of

registered laden weight

capacity.

Rs 500/- per ton or part thereof