िनबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

16 वैशाख

वैशाख

वैशाख 1933

1933

1933 (श0)

(सं

सं

सं0 पटना

टना

टना 186

86)

)

पटना

टना

टना, शुब

शुब

शुबवार

वार

वार, 6 मई

मई

मई 20

2011

okf.kT;&dj foHkkx

&&&&&&

vf/klwpuk,a

5 ebZ 2011

,l0 vks0 53] fnukad 6 ebZ 2011—fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½

dh /kkjk 15 dh mi&/kkjk ¼1d½ ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fcgkj&jkT;iky okf.kT;&dj

foHkkx dh vf/klwpuk la[;k ,l0 vks0 159] fnukad 12 vxLr] 2010 ¼blds mijkar ^^mDr vf/klwpuk^^ ds :Ik

esa fufnZ"V½ esa fuEu la”kks/ku djrs gSa%&

la'kks/ku

1- mDr vf/klwpuk ds dafMdk 1 esa la”kks/ku&mDr vf/klwpuk dh dafMdk 1 esa 'kCn lewg ^^:0 nl

gtkj gksxh^^ ds mijkar iw.kZ fojke dks dksyu ls izfrLFkkfir fd;k tk;sxk vkSj mlds ckn fuEufyf[kr nks

ijarqd rFkk Øe”k% dafMdk 2] 3 ,oa 4 tksM+h tk;sxh(&

^^ijUrq ;g fd fnukad 1 vizSy] 2010 ls izkjEHk gksusokys foÙkh; o"kZ dh ckor bl vf/klwpuk ds v/khu

ns; jkf”k esa ls foHkkxh; vf/klwpuk la[;k ,l0 vks0 79] fnukad 13 flrEcj] 2007 ds v/khu O;ogkjh }kjk

Hkqxrk;h xbZ jkf”k] ;fn dksbZ gks] dh lhek rd ?kVk nh tk;sxh ,oa 'ks"k jkf”k gh] ;fn dksbZ gks O;ogkjh }kjk

fnukad 1 vizSy] 2010 ls izkajHk gksusokys foÙkh; o"kZ dh ckor bl vf/klwpuk ds v/khu ns; gksxh%

ijUrq ;g vkSj fd bl vf/klwpuk ds izo`r gksus ds iwoZ ;fn O;ogkjh }kjk foHkkxh; vf/klwpuk la[;k

,l0 vks0 79] fnukad 13 flrEcj] 2007 ds v/khu nl gtkj #i;s ls vf/kd dh jkf”k tek dh xbZ gS rks ,slh

vf/kdkbZ jkf”k O;ogkjh dks izfrns; ugha gksxhA

2- foHkkxh; vf/klwpuk la[;k ,l0 vks0 79] 13 flrEcj] 2007 ,rn~ }kjk jí dh tkrh gSA

3- bl vf/klwpuk ds v/khu Hkqxrs; fu;r jkf”k] O;ogkjh ds fodYi ij]&

¼d½ lacaf/kr foÙkh; o"kZ ds flrEcj dh 30 rkjh[k ,oa ekpZ 31 rkjh[k dks nks leku fdLrks esa(

¼[k½ lacaf/kr foÙkh; o"kZ ds flrEcj dh 30 rkjh[k dks ,d fdLr esa(

Hkqxrs; gksxhA

4¼d½ vf/kfu;e dh /kkjk 25 ds izko/kkuks ds v/khu ,sls O;ogkfj;ksa }kjk nkf[ky fooj.kh laoh{kk ds

v/;/khu ugha gksxh ftlij /kkjk 15 dh mi&/kkjk ¼1d½ ds izko/kku ykxw gksrs gksaA

¼[k½ vf/kfu;e dh /kkjk 26 ds izko/kkuks ds v/khu ,sls O;ogkfj;ksa dks vads{k.k gsrq p;u ugha fd;k tk;sxk

ftuij /kkjk 15 dh mi&/kkjk ¼1d½ ds izko/kku ykxw gksrs gksaA**

बहार गजट (असाधारण), 6 मई2011

3- mDr vf/klwpuk dh dafMdk 2 dk iqulZa[;kadu&mDr vf/klwpuk dh dafMdk 2 dks dafMdk 5 ds

:Ik esa iqulkZa[;kafdr fd;k tk;sxkA

4- ;g vf/klwpuk fuxZeu dh frfFk ds izHkko ls izo`Ùk gksxhA

[la0 fcØh&dj@la”kks/ku&02@2010&1651¼vuq0½]

fcgkj&jkT;iky ds vkns”k ls]

jkftr iqugkuh]

okf.kT;&dj vk;qDr&lg&lfpoA

5 ebZ 2011

,l0 vks0 54] ,l0 vks0 53] fnukad 6 ebZ 2011 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

[la0 fcØh&dj@la”kks/ku&02@2010&1651¼vuq0½]

fcgkj&jkT;iky ds vkns”k ls]

jkftr iqugkuh]

okf.kT;&dj vk;qDr&lg&lfpoA

The 5th May 2011

S.O. 53, dated the 6th May 2011—In exercise of the powers conferred under Sub-

section (1A) of Section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the

Governor of Bihar is pleased to make the following amendments to Commercial Taxes

Department Notification No. S.O. 159, dated the 12^th August 2010 (hereinafter referred to

as “the said notification”):-

Amendments

1. Amendment to clause 1 of the said notification.— The full stop after the words

“financial year” in Para 1 of the said notification shall be substituted by a colon.

(2) After the colon thus substituted in Para 1 of the said notification, the follwoing

two provisos and para 2, 3 and 4 shall be added respectively;—

“Provided that the amount payable under this notification in respect of the

financial year commencing the 1^st April 2010 shall be reduced by the amount, if any,

already paid by the dealer under departmental notification number S.O. 79, dated 13^th

September 2007 and only the amount remaining, if any, after such reduction shall be

payable by the dealer under this notification in respect of the financial year commencing

the 1^st April 2010:

Provided further that if, before the coming into effect of this notification, the

amount paid by a dealer under departmental notification number S.O. 79, dated 13^th

September 2007 exceeds ten thousands rupees, such excess shall not be refunded to the

dealer.

2. Departmental notification number S.O. 79, dated 13^th September 2007 is hereby

cancelled.

3. The fixed amount payable under this notification shall, at the option of the

dealer, be payable—

(a) in two equal installments by the 30^th of September and the 31^st of March of the

concerned financial year; or

(b) in one installment by the 30^th of September of the concerned financial year.

4(a) The return furnished by a dealer to whom the provisions of sub-Section (1A)

of Section 15 apply, shall not be subjected to scrutiny under the provisions of Section 25

of the Act.

(b) A delar to whom the provisions of sub-Section (1A) of Section 15 apply shall

not be selected for audit under the provisions of Section 26 of the Act.”

(3) Renumbering of clause 2 of the said notification.—Para 2 of the said

notification shall be renumbered as Para 5.”

बहार गजट (असाधारण), 6 मई 2011

4. This notification shall come into force with effect from the date of its issue.

[No. Bikri Kar/Sansodhan-02/2010—1651(Anu.)]

By order of the Governor of Bihar,

RAJIT PUNHANI,

Commissioner-Cum-Secretary.

5 ebZ 2011

,l0 vks0 55] fnukad 6 ebZ 2011—fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e la0 27@2005½

dh /kkjk 93 dh mi&/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fcgkj ds jkT;iky fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 esa fuEufyf[kr la’kks/ku djrs gSa&

la'kks/ku

1- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e 3 esa la’kks/ku& fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 ds fu;e 3 ds mi&fu;e ¼10½ ds i'pkr~ ,d u;k mi&fu;e ¼11½ fuEuor~ vUr% LFkkfir

fd;k tk;sxk] ;Fkk %&

ß¼11½¼d½ mi&fu;e ¼1½] mi&fu;e ¼2½] mi&fu;e ¼3½] mi&fu;e ¼4½] mi&fu;e ¼5½] mi&fu;e ¼6½]

mi&fu;e ¼7½] mi&fu;e ¼8½] mi&fu;e ¼9½ ,oa mi&fu;e ¼10½ esa fdlh ckr ds gksrs gq, Hkh] izR;sd ,sls

O;ogkjh }kjk ftlij /kkjk 15 dh mi&/kkjk ¼1d½ ds izko/kku ykxw gksrs gksa] fuca/ku gsrq vkosnu izi= A-1d

esa fn;k tk;sxk ,oa ,slk vkosnu oSls vapy izHkkjh ds le{k izLrqr fd;k tk;sxk ftldh vf/kdkfjrk ds Hkhrj

O;ogkjh ds dkjksckj dk LFkku vofLFkr gksA

¼[k½ izR;sd ,slk vkosnu] vapy ds dkmaVj ij vFkok okf.kT;&dj foHkkx ds vkf/kdkfjd osc&lkbZV

ij bysDVªkWfud jhfr ls tek fd;k tk;sxk rFkk mDr vkosnu blds vkxs fufnZ"V jhfr ls lalkf/kr fd;k

tk;sxk%&

¼i½ mi&fu;e ¼11½ ds v/khu bysVªkWfud jhfr ls nkf[ky fd;s x, vkosnu ds ekeys esa lacaf/kr vapy

dk izHkkjh ;g lqfuf’pr djus ds i'pkr~ fd vkosnu ds lHkh LrEHk iwjh rjg Hkjs x;s gSa] vkosnd dks ;Fkk'kh/kz]

vf/kekfur :i ls vkosnu nkf[ky gksus ds iUnzg fnuksa esa] izi= C-1 esa jftLVªhdj.k izek.k i= iznku djsxk

rFkk ,slk izek.k i= vkosnd dks mlds bZ esy ,dkmaV ij] ;fn mlus ,slk bZ esy igpku izLrqr fd;k gS]

vFkok mlds }kjk fn;s x, vkosnu esa mfYyf[kr irs] ij izsf"kr djsxkA

¼ii½ ;fn mi&fu;e ¼11½ ds v/khu vkonsu bysDVªkWfud jhfr ls ugha fn;k x;k gks rks ,slk vkosnu

lacaf/kr vapy ds dkmaVj ij tek fd;k tk;sxkA dkmaVj izHkkjh ;g lqfuf’pr djus ds i'pkr~ fd vkosnu ds

lHkh LrEHk iwjh rjg Hkjs x;s gaS] vkosnu gLrk{kfjr ,oa lR;kfir gS] ml O;fDr dks blds cnys ,d jlhn

fuxZr djsxk vkSj bls iath VR-XII esa ntZ djsxkA

¼iii½ blds mijkar lacaf/kr vapy dk izHkkjh vkosnd dks] ;Fkk'kh/kz] vf/kekfur :i ls vkosnu nkf[ky

gksus ds iUnzg fnuksa ds Hkhrj izi= C-1 esa jftLVªhdj.k izek.k i= nsxk rFkk ,slk izek.k i= vkosnd dks mlds

bZ&esy ,dkmaV ij] ;fn mlus ,slk bZ esy igpku izLrqr fd;k gks vFkok mlds }kjk fn;s x, vkosnu esa

mfYyf[kr irs ij] izsf"kr djsxkAß

2- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e 11 esa la”kks/ku& fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 ds fu;e 11 fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk %&

^^11- O;ogkjh }kjk ns; dj ds cnys /kkjk 15 dh mi&/kkjk ¼1d½ ds v/khu fu;r jkf”k dk Hkqxrku&¼1½

/kkjk 15 dh mi&/kkjk ¼1d½ ds izko/kku oSls O;ogkfj;ksa ij ykxw gksaxs ftuds ldy vkorZ ds muds vius

izkDdyu ds vuqlkj ,d foÙkh; o"kZ esa 40 yk[k #Ik;ksa ls vf/kd gksus dh laHkkouk ugha gksA

¼2½ /kkjk 15 dh mi&/kkjk ¼1d½ ds v/khu fu;r jkf”k dk Hkqxrku djus gsrq gdnkj O;olk;h fu;e 62

esa fofufnZ"V izkf/kdkjh dks izi= A-XIA ds ek/;e ls lwfpr djsxkA ;g lwpuk vapy ds dkmaVj ij vFkok

okf.kT;&dj foHkkx ds vkf/kdkfjd osc&lkbZV ij bysDVªkWfud jhfr ls tek fd;k tk;sxk rFkk mDr vkosnu

blds vkxs fofufnZ"V jhfr ls lalkf/kr fd;k tk;sxkA

¼3½ mi&fu;e ¼2½ ds v/khu bysVªkWfud jhfr ls nkf[ky fd;s x, vkosnu ds ekeys esa lacaf/kr vapy

dk izHkkjh ;g lqfuf’pr djus ds i'pkr~ fd vkosnu ds lHkh LrEHk iwjh rjg Hkjs x;s gaS] vkosnu nkf[ky gksus ds

iUnzg fnuksa ds Hkhrj] /kkjk 15 dh mi&/kkjk ¼1d½ ds v/khu dj Hkqxrku djus dh vuqKk nsxk rFkk ,slh vuqKk

dh lwpuk vkosnd dks&

¼d½ mlds bZ esy ,dkmaV ij ;fn mlus ,slk bZ esy igpku izLrqr fd;k gks( vFkok

¼[k½ mlds }kjk fn;s x, vkosnu esa mfYyf[kr iÙks ij]

izsf"kr djsxkA

बहार गजट (असाधारण), 6 मई2011

¼4½¼d½ mi&fu;e ¼2½ ds v/khu ;fn vkonsu bysDVªkWfud jhfr ls ugha fn;k x;k gks rks ,slk vkosnu

lacaf/kr vapy ds dkmaVj ij tek fd;k tk;sxkA dkmaVj izHkkjh ;g lqfuf”pr djus ds i'pkr~ fd vkosnu ds

lHkh LrEHk iwjh rjg Hkjs x;s gSa] vkosnu gLrk{kfjr ,oa lR;kfir gS]

(i) ml O;fDr dks blds cnys ,d jlhn nsxk rFkk

(ii) bls iath VR-XII esa ntZ djsxkA

¼[k½ blds mijkar lacaf/kr vapy dk izHkkjh vkosnu nkf[ky gksus ds iUnzg fnuksa ds Hkhrj] /kkjk 15 dh mi&/kkjk

¼1d½ ds v/khu dj Hkqxrku djus dh vuqKk nsxk rFkk ,slh vuqKk dh lwpuk vkosnd dks&

¼i½ mlds bZ esy ,dkmaV ij ;fn mlus ,slk bZ esy igpku izLrqr fd;k gS( vFkok

¼ ii½ mlds }kjk fn;s x, vkosnu esa mfYyf[kr iÙks ij]

izsf"kr djsxkA

¼5½ mi&fu;e ¼1½ esa fdlh ckr ds vUrfoZ"V gksrs gq, Hkh] ;fn /kkjk 15 dh mi&/kkjk ¼1d½ ds v/khu

dj tek djusokys O;ogkjh dk ldy vkorZ fdlh o"kZ esa 40 yk[k :Ik;s ls vf/kd gks tk; ;k mlds }kjk

vius O;olk; ds iz;kstukFkZ jkT; ds ckgj ls fdlh oLrq dk vk;kr fd;k tk; ;k og O;olk;h oLrqvksa dk

fofuekZ.k izkjEHk dj ns rks dj ns;rk ds cnys mldh fu;r nj ij vFkok fu;r jkf”k dk dj Hkqxrku djus dh

gdnkfjrk ml frfFk ls lekIr gks tk;sxh ftl frfFk dks] ;FkkfLFkfr] mldk ldy vkoÙkZ izFke ckj 40 yk[k

#Ik;s dks ikj djrk gks vFkok mlds }kjk fofufeZr vFkok jkT; ds ckgj ls vk;kfrr oLrq dh izFke fcØh dh

tkrh gksA

3- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 esa u;s izi= dk vUr% LFkkiuA& fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 ds lkFk mikc) izi= A-1 ds i'pkr~ ,d u;k izi= A-1d fuEuor~ vUr% LFkkfir fd;k

tk;sxk] ;Fkk %&

ßQkje&A-1d

fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 19¼3½ ds v/khu fuca/ku gsrq vkosnuA

¼ns[kas fu;e&3½

dk;kZy;------------------------------okf.kT;&dj----------------------------vapy

lsok esa]

----------------------------------------

---------------------------------------------¼vapy½

eS----------------------------------¼iwjk uke½] iq=---------------------------¼iwjk uke½ ,rn~ }kjk fcgkj ewY; of)Zr dj vf/kfu;e 2005 dh

/kkjk 19 ds v/khu fuca/ku izek.k&i= ds fuxZeu gsrq vkosnu nsrk gw¡ ,oa bl laca/k esa fuEufyf[kr fof”kf"V;k¡

lalwfpr djrk gw¡%&

1- O;olk; dk uke &

2- Ikrk&

¼d½ edku la[;k@nwdku la[;k&

¼[k½ lM+d@xyh dk uke@eksgYyk@cktkj&

¼x½ CykWd&

¼?k½ ftyk&

¼M+½ fiu dksM&

3- vkosnd dh tUe frfFk&

4- iSu@Mªkbfoax ykblsal la[;k&

5- cSad dk C;ksjk%

¼d½ cSad dk uke&

¼[k½ ’kk[kk&

¼x½ [kkrk la[;k&

¼?k½ [kkrk dk izdkj&

6- oLrq&

बहार गजट (असाधारण), 6 मई 2011

lR;kiu

eSa ?kksf"kr djrk gw¡ fd bl vkosnu esa nh xbZ fof”kf"V;k¡ esjs loksZÙke tkudkjh ,oa fo”okl esa lgh gSaA

LFkku

vkosnd dk gLrk{kj---------------------

frfFk

O;olk;h ls vkosnd dh izkfLFkfr------------------------------------

LFkk;h irk---------------------------

vkosnu ij] O;fä dh n”kk esa Lokeh] vfoHkä fgUnq ifjokj dh n”kk esa drkZ] QeZ dh n”kk esa izkf/kd`r

lk>snkj] daiuh ;k fuxe dh n”kk esa izca/k funs’kd] izca/k ,tsUV ;k iz/kku dk;Zikyd inkf/kdkjh] lfefr]

Dyc] rFkk laLFkk dh n”kk esa iz/kku dk;Zikyd inkf/kdkjh ;k izHkkjh inkf/kdkjh dk gLrk{kj gksxkAß

4- ;g vf/klwpuk fuxZeu dh frfFk ds izHkko ls izo`r gksxhA

[la0 fcØh&dj@la”kks/ku&02@2010&1651¼vuq0½]

fcgkj&jkT;iky ds vkns”k ls]

jkftr iqugkuh]

okf.kT;&dj vk;qDr&lg&lfpoA

5 ebZ 2011

,l0 vks0 56] ,l0 vks0 55] fnukad 6 ebZ 2011 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

[la0 fcØh&dj@la”kks/ku&02@2010&1651¼vuq0½]

fcgkj&jkT;iky ds vkns”k ls]

jkftr iqugkuh]

okf.kT;&dj vk;qDr&lg&lfpoA

The 5th May 2011

S.O. 55, dated the 6th May 2011— In exercise of the powers conferred by Sub-

Section (1) of Section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the

Governor of Bihar is pleased to make the following amendments to the Bihar Value

Added Tax Rules, 2005:

Amendments

1. Amendment of Rule 3 of the Bihar Value Added Tax Rules, 2005— After sub-

Rule (10) of Rule 3 of the Bihar Value Added Tax Rules, 2005, a new sub-Rule (11) shall

be inserted in the following way, namely:-

“(11)(a) Notwithstanding anything contained in sub-Rule (1), sub-Rule (2), sub-

Rule (3), sub-Rule (4), sub-Rule (5), sub-Rule (6), sub-Rule (7), sub-Rule (8), sub-Rule

(9) and sub-Rule (10), an application for registration by a dealer to whom the provisions

of sub-Section (1A) of Section 15 apply, shall be made in form A-IA and shall be filed

before the Circle Incharge within whose jurisdiction the place of business of the dealer is

situated.

(b) Such an application shall be submitted at the counter of the circle or shall be

filed electronically on the official Web-site of the Commercial Taxes Department and the

said application shall be processed in the manner hereinafter specified.

(i) In case where an application under Sub-rule (11) has been filed electronically,

the Incharge of the concerned Circle, after verifying that all the columns of the

application have been properly filled in, shall, grant the applicant a Certificate of

Registration in form C-I at the earliest, preferably within fifteen days of the filing of the

application and the Certificate shall be sent to the applicant on his e-mail account, if he

has furnished such e-mail identity, or to the address furnished by him in his application.

(ii) In case where an application under Sub-rule (11) has not been filed

electronically, such application shall be submitted at the counter of the concerned circle.

The Incharge of the counter, after ascertaining that all the columns of the application

have been properly filled in, signed and verified shall grant the person a receipt in lieu

thereof, and enter the same in register VR-XII.

बहार गजट (असाधारण), 6 मई2011

(iii) Thereupon the Incharge of the concerned Circle shall, grant the applicant a

Certificate of Registration in form C-I at the earliest, preferably within fifteen days of the

filing of the application and the Certificate shall be sent to the applicant on his e-mail

account, if he has furnished such e-mail identity, or to the address furnished by him in his

application.”

2. Amendment of Rule 11 of the Bihar Value Added Tax Rules, 2005—Rule 11

of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following;-

“11. Payment of a fixed amount under Sub-Section (1A) of Section 15 in lieu of

the tax payable by a dealer .— (1) The provisions of Sub-section (1A) of Section 15 shall

apply to such dealers whose gross turnover, as per their own estimate, is not expected to

exceed forty lacs rupees during a financial year.

(2) A dealer entitled to pay fixed amount under Sub-section (1A) of Section 15

shall intimate the authority specified in rule 62 through an application in Form A-XIA.

Such intimation shall be submitted at the counter of the circle or shall be filed

electronically on the official Web-site of the Commercial Taxes Department and the said

application shall be processed in the manner hereinafter specified.

(3) In case where an application under Sub-rule (2) has been filed electronically,

the Incharge of the concerned Circle, after verifying that all the columns of the

application have been properly filled in, shall, within fifteen days of the filing of the

application, grant permission to pay tax under the provisions of Sub-section (1A) of

Section 15 and such permission shall be intimated to the applicant—

(a) on his e-mail account, if he has furnished such e-mail identity; or

(b) on the address furnished by him in his application.

(4)(a) In case where an application under Sub-rule (2) has not been filed

electronically, such application shall be submitted at the counter of the concerned circle.

The Incharge of the counter, after ascertaining that all the columns of the application

have been properly filled in, signed and verified shall—

(i) grant the person a receipt in lieu thereof, and

(ii) enter the same in register VR-XII.

(b) Thereupon the Incharge of the concerned Circle shall, within fifteen days of

the filing of the application, grant permission to pay tax under the provisions of Sub-

section (1A) of Section 15 and such permission shall be intimated to the applicant —

(i) on his e-mail account, if he has furnished such e-mail identity; or

(ii) on the address furnished by him in his application.

(5) Notwithstanding anything contained is Sub-rule (1), if the gross turnover of a

dealer paying tax under sub-Section (1A) of Section 15 exceeds forty lacs rupees during

the course of the year or he imports any goods from outside the State for the purpose of

his business or he becomes a manufacturer of goods, his entitlement to pay a fixed

amount in lieu of the tax payable shall cease from the date on which his gross turnover

first exceeded forty lacs rupees or, as the case may be, he first sold the goods

manufactured by him or imported by him from outside the State.

3. Insertion of a new Form in the Bihar Value Added Tax Rules, 2005— After

Form A-I appended to the Bihar Value Added Tax Rules, 2005, a new form A-IA shall be

inserted in the following way, namely:-

बहार गजट (असाधारण), 6 मई 2011

“FORM A-IA

Application for registration under Secton 19(3) of the Bihar Value Added Tax Act, 2005

[See rule3] Office of the …………………………… of Commercial Taxes

…………………………….. Circle.

To,

The ……………………

………………………. Circle.

……………………………………(full

name),

son

……………………………..(full name) hereby apply for the grant of a registration

certificate under Section 19, of Bihar Value Added Tax Act, 2005 and furnish following

particular for that purpose –

1. Name of the business –

2. Address –

(a) House No./Shop No.—

(b) Road/Street Name/Locality/Market—

(d) District—

(e) PIN Code—

3. Date of birth of the Applicant—

4. PAN/Driving License No.—

5. Bank details:

(a) Bank Name—

(b) Branch—

(d) Account type—

6. Commodity dealt in—

VERIFICATION

I do hereby declare that the particulars furnished in the application are correct and

complete to the best of my knowledge and belief.

Place……………….

Signature of the applicant…………..

Status in relation to the dealer…………

Date………………..

Permanent address…………….

The application shall be signed by the proprietor of the business if an individual, by

the Karta, if an undivided Hindu family; by an authorized partner in the case of a

firm; by a Managing Director, Managing Agent or Principal Executive Officer in the

case of a company or corporation, by the Principal Executive Officer-in- charge of in

the case of a society, club or association.”

4. This notification shall come into force with effect from the date of its issue.

[No. Bikri Kar/Sansodhan-02/2010—1651(Anu.)]

By order of the Governor of Bihar,

RAJIT PUNHANI,

Commissioner Cum Secretary.

————

अधी.क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु3ित।

बहार गजट (असाधारण) 186-571+1000-ड0ट0पी0।

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