िनबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

13 आषाढ

आषाढ

आषाढ+ 1934

934

934 (श0)

(सं

सं

सं0 पटना

टना

टना 306

306

306)

)

पटना

टना

टना, बुध

बुध

बुधवार

वार

वार, 4 जुलाई

जुलाई

जुलाई 2012

2012

okf.kT;&dj foHkkx

&&&&&&

vf/klwpuk,a

4 tqykbZ 2012

,l0vks0 116] fnukad 4 tqykbZ 2012—fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½

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

fu;ekoyh] 2005 esa fuEu la'kks/ku djrs gSa] ;Fkk&

1- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e 40 esa la’kks/ku & ¼1½ fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 ds fu;e 40 dk mi&fu;e ¼2½] ml frfFk ds çHkko ls tks vk;qDr vf/klwpuk }kjk fufnZ"V djs]

fuEuor çfrLFkkfir fd;k tk,xk] ;Fkk&

**¼2½¼d½ okf.kT;&dj foHkkx ds vkf/kdkfjd osclkbV ij bysDVªkWfud laO;ogkj igpku la[;k gsrq vkosnu

nkf[ky fd, fcuk ,oa ,slh la[;k çkIr fd, fcuk dksbZ O;fDr vuqlwph I esa fufnZ"V eky ds vfrfjDr vU; dksbZ

eky vk;qDr }kjk vf/klwpuk esa fufnZ"V ek=k vFkok ewY; ls vf/kd ek=k esa vFkok ewY; esa fdlh tk¡p pkSdh ds ikj

;k ckgj ifjogu ugha djsxkA

¼[k½ [k.M ¼d½ esa fufnZ"V gj ,d vkosnd] mi;qZDr fof/k ls ifjogu gsrq çLrkfor lEçs"k.kksa dh ckor]

,slh fof'kf"V;k¡ viyksM djsxk tks vk;qDr }kjk bl ckor fuxZr vf/klwpuk esa fufnZ"V dh tk;A

¼x½ [k.M ¼d½ ds v/khu gj ,d vkosnu dk lalk/ku] bysDVªkWfud laO;ogkj igpku la[;k dk fuxZeu

rFkk vkosnd dks bldk lalwpu ,slh jhfr ls dh tk,xh tks [k.M ¼[k½ ds v/khu fuxZr vf/klwpuk esa fofgr dh

tk,A

¼?k½ ekyokgd okgu dk pkyd vFkok eky dk çHkkjh O;fDr] ek¡xs tkus ij] vuqJo.k çkf/kdkjh dks

lR;kiu gsrq bysDVªkWfud laO;ogkj igpku la[;k lalwfpr djsxk ,oa ,slk çkf/kdkjh blls [k.M ¼[k½ ds v/khu

fuxZr vf/klwpuk esa ;Fkkfofgr jhfr ls fuiVsxkA

¼M-½ vuqJo.k çkf/kdkjh dks lR;kiu gsrq bysDVªkWfud laO;ogkj igpku la[;k lalwfpr djus dh jhfr ,oa

bldh oS/krk dh vof/k [k.M ¼[k½ ds v/khu fuxZr vf/klwpuk esa fufnZ"V dh tk ldsxhA

Li"Vhdj.k 1-&bl mi&fu;e ds ç;kstukFkZ in **vuqJo.k çkf/kdkjh** ls vfHkçsr gS&

¼i½ lacaf/kr tk¡p pkSdh vFkok ekxZLFk fdlh tk¡p pkSdh dh ckor vf/kdkfjrk dk ç;ksx djus okyk

okf.kT;&dj mik;qDr] okf.kT;&dj lgk;d vk;qDr] okf.kT;&dj inkf/kdkjh vFkok lgk;d okf.kT;&dj

inkf/kdkjh( vFkok

बहार गजट (असाधारण), 4 जुलाई 2012

¼ii½ ekxZLFk fdlh v¡py dh ckor vf/kdkfjrk dk ç;ksx djus okyk okf.kT;&dj mik;qDr] okf.kT;&dj

lgk;d vk;qDr] okf.kT;&dj inkf/kdkjh vFkok lgk;d okf.kT;&dj inkf/kdkjh( vFkok

¼iii½ /kkjk&86 ds v/khu ekxZLFk fdlh vUos"k.k C;wjks dh ckor vf/kdkfjrk dk ç;ksx djus okyk dksbZ

çkf/kdkjhA

Li"Vhdj.k 2& /kkjk&60 ,oa /kkjk&62 ds ç;kstukFkZ bl mi&fu;e ds v/khu l`ftr bysDVªkWfud laO;ogkj igpku

la[;k dks ?kks"k.kk le>h tk,xhA**

¼2½ fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e 40 ds mi&fu;e ¼3½ rFkk mi&fu;e ¼4½ foyksfir

fd, tk;saxsA

2- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e 41 esa la’kks/ku & ¼1½ fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 dk fu;e 41] ml frfFk ds çHkko ls tks vk;qDr vf/klwpuk }kjk fufnZ"V djs] fuEuor~

çfrLFkkfir fd;k tk,xk] ;Fkk&

**41- lapj.k ij fuca/ku& ¼1½ okf.kT;&dj foHkkx ds vkf/kdkfjd osclkbV ij] blds ckn fufnZ"V jhfr

ds vuqlkj] bysDVªkWfud laO;ogkj igpku la[;k gsrq vkosnu nkf[ky fd, fcuk ,oa ,slh la[;k çkIr fd, fcuk dksbZ

O;fDr /kkjk&61 dh mi&/kkjk ¼1½ ds v/khu funsZf'kr fdlh eky dk] vf/klwpuk esa ;FkkfofufnZ"V ek=k vFkok ewY;

ls vf/kd] fdlh laçs"k.k dk ifjogu ugha djsxkA

¼2½¼d½ ;fn ,slk dksbZ eky vf/kfu;e ds v/khu oS/k jftLVªhdj.k çek.k&i= j[kusokys fdlh O;ogkjh }kjk

;k mldh vksj ls fdlh vU; jkT; ls vk;kfrr fd;k tk jgk gks rks O;ogkjh }kjk bysDVªkWfud laO;ogkj igpku

la[;k gsrq vkosnu fn;k tk,xkA

¼[k½ [k.M ¼d½ esa fufnZ"V gj ,d vkosnd] mi;qZDr fof/k ls ifjogu gsrq çLrkfor lEçs"k.kksa dh ckor]

,slh fof'kf"V;k¡ viyksM djsxk tks vk;qDr }kjk bl ckor fuxZr vf/klwpuk esa fufnZ"V dh tk;A

¼x½ [k.M ¼d½ ds v/khu gj ,d vkosnu dk lalk/ku] bysDVªkWfud laO;ogkj igpku la[;k dk fuxZeu

rFkk vkosnd dks bldk lalwpu ,slh jhfr ls dh tk,xh tks [k.M ¼[k½ ds v/khu fuxZr vf/klwpuk esa fofgr dh

tk,A

¼?k½ ekyokgd okgu dk pkyd vFkok eky dk çHkkjh O;fDr] ek¡xs tkus ij] vuqJo.k çkf/kdkjh dks

lR;kiu gsrq bysDVªkWfud laO;ogkj igpku la[;k lalwfpr djsxk ,oa ,slk çkf/kdkjh blls [k.M ¼[k½ ds v/khu

fuxZr vf/klwpuk esa ;Fkkfofgr jhfr ls fuiVsxkA

¼M-½ vuqJo.k çkf/kdkjh dks lR;kiu gsrq bysDVªkWfud laO;ogkj igpku la[;k lalwfpr djus dh jhfr ,oa

bldh oS/krk dh vof/k [k.M ¼[k½ ds v/khu fuxZr vf/klwpuk esa fufnZ"V dh tk ldsxhA

¼3½¼d½ ;fn ,slk dksbZ eky fdlh fucaf/kr O;ogkjh ls fHkUu fdlh O;fDr }kjk ;k mldh vksj ls fdlh

vU; jkT; ls vk;kfrr fd;k tk jgk gks rks ,sls O;fDr dh vksj ls eky dk ifjogu djus okys O;fDr }kjk

bysDVªkWfud laO;ogkj igpku la[;k gsrq vkosnu fn;k tk,xkA

¼[k½ mi&fu;e ¼2½ ds [k.M ¼[k½] [k.M ¼x½] [k.M ¼?k½ rFkk [k.M ¼M-½ ds micU/k ;Fkk vko';d ifjorZu

lfgr [k.M ¼d½ ds v/khu vkosnu esa ykxw gksaxsA

¼4½¼d½ ;fn ,slk dksbZ eky fdlh fucaf/kr O;ogkjh }kjk ;k mldh vksj ls jkT; ds vUrxZr Hkstk

tkusokyk gks rks fcØsrk O;ogkjh }kjk bysDVªkWfud laO;ogkj igpku la[;k gsrq vkosnu fn;k tk,xkA

¼[k½ mi&fu;e ¼2½ ds [k.M ¼[k½] [k.M ¼x½] [k.M ¼?k½ rFkk [k.M ¼M-½ ds micU/k ;Fkk vko';d ifjorZu

lfgr [k.M ¼d½ ds v/khu vkosnu esa ykxw gksaxsA

¼5½¼d½ ;fn ,slk dksbZ eky fdlh fucaf/kr O;ogkjh ls fHkUu fdlh O;fDr }kjk ;k mldh vksj ls jkT; ds

vUrxZr Hkstk tkusokyk gks rks ,sls O;fDr dh vksj ls eky ifjogu djus okys O;fDr }kjk bysDVªkWfud laO;ogkj

igpku la[;k gsrq vkosnu fn;k tk,xkA

¼[k½ mi&fu;e ¼2½ ds [k.M ¼[k½] [k.M ¼x½] [k.M ¼?k½ rFkk [k.M ¼M-½ ds micU/k ;Fkk vko';d ifjorZu

lfgr [k.M ¼d½ ds v/khu vkosnu esa ykxw gksaxsA

¼6½¼d½ ;fn ,slk dksbZ eky fdlh O;ogkjh }kjk ;k mldh vksj ls jkT; ds vanj ds fdlh LFkku ls jkT;

ds ckgj fdlh LFkku dks ifjofgr fd;k tk jgk gks rks&

¼i½ fdlh fucaf/kr O;ogkjh }kjk ;k mldh vksj ls ifjogu ds ekeys esa] O;ogkjh }kjk] vFkok

¼ii½ vU; lHkh ekeyksa esa] eky ifjofgr djus okys O;fDr }kjk&

bysDVªkWfud laO;ogkj igpku la[;k gsrq vkosnu fn;k tk,xkA

¼[k½ mi&fu;e ¼2½ ds [k.M ¼[k½] [k.M ¼x½] [k.M ¼?k½ rFkk [k.M ¼M-½ ds micU/k ;Fkk vko';d ifjorZu

lfgr [k.M ¼d½ ds v/khu vkosnu esa ykxw gksaxsA

Li"Vhdj.k 1-&bl fu;e ds ç;kstukFkZ in **vuqJo.k çkf/kdkjh** ls vfHkçsr gS&

¼i½ lacaf/kr tk¡p pkSdh vFkok ekxZLFk fdlh tk¡p pkSdh dh ckor vf/kdkfjrk dk ç;ksx djus okyk

okf.kT;&dj mik;qDr] okf.kT;&dj lgk;d vk;qDr] okf.kT;&dj inkf/kdkjh vFkok lgk;d okf.kT;&dj

inkf/kdkjh( vFkok

बहार गजट (असाधारण), 4 जुलाई 2012

¼ii½ ekxZLFk fdlh v¡py dh ckor vf/kdkfjrk dk ç;ksx djus okyk okf.kT;&dj mik;qDr] okf.kT;&dj

lgk;d vk;qDr] okf.kT;&dj inkf/kdkjh vFkok lgk;d okf.kT;&dj inkf/kdkjh( vFkok

¼iii½ /kkjk&86 ds v/khu ekxZLFk fdlh vUos"k.k C;wjks dh ckor vf/kdkfjrk dk ç;ksx djus okyk dksbZ

çkf/kdkjhA

Li"Vhdj.k 2& /kkjk&61 ds ç;kstukFkZ bl mi fu;e ds v/khu l`ftr bysDVªkWfud laO;ogkj igpku la[;k dks

?kks"k.kk le>h tk,xhA**

3- ;g vf/klwpuk blds fuxZeu dh frfFk ls ço`Ùk gksxhA

[lafpdk la[;k&fcØh&dj@fofo/k&43@2011&5307¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

4 tqykbZ 2012

,l0vks0 117] ,l0vks0 116] fnukad 4 tqykbZ 2012 dk vaxzsth esa fuEufyf[kr vuqokun fcgkj&jkT;iky

ds çkf/kdkj ls blds }kjk çdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu

vaxzsth Hkk"kk esa bldk çkf/kd`r ikB le>k tk;sxkA

[lafpdk la[;k&fcØh&dj@fofo/k&43@2011&5307¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

The 4th July 2012

S.O. 116, dated 4th July 2012—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 in the Bihar Value Added Tax Rules,

2005, namely:

1. Amendment in rule 40 of the Bihar Value Added Tax Rules, 2005—(1) Sub-

rule (2) of rule 40 of the Bihar Value Added Tax Rules, 2005 shall, with effect from such

date as the Commissioner may, by notification, specify, be substituted by the following,

namely-

“(2)(a) No person shall transport across or beyond a check-post to any place outside

the State of Bihar any goods other than those specified in Schedule-1 exceeding such

quantity or value as the Commissioner may, by notification specify except after applying for

grant of and obtaining an electronic transaciton identification number on the official website

of the Commercial Taxes Department.

(b) Every applicant referred to in clause (a) shall, in respect of consignments

proposed to be transported as aforesaid, upload such details as the Commissioner may, by

notification issued in this behalf, specify.

transaction identification number generated and communicated to the applicant, in such

manner as may be specified in the notification issued under clause (b).

(d) The driver of the vehicle carrying the goods or the person incharge of the goods

shall, upon demand, communicate the electronic transaction identification number granted

in respect of the goods to the monitoring authority for verification who shall deal with the

same in such manner as may be specified in the notification issued under clause (b).

(e) The manner in which the electronic transaction identification number is to be

communicated for verification to the monitoring authority and the period for which the said

number shall be valid may be specified in the notification issued under clause (b).

Explanation.1— For the purposes of this sub-rule the expression “monitoring authority”

shall mean—

(i) The Deputy Commissioner of Commercial Taxes, the Assistant Commissioner

of Commercial Taxes, the Commercial Taxes Officer or the Assistant Commercial Taxes

बहार गजट (असाधारण), 4 जुलाई 2012

Officer exercising jurisdiction in respect of the concerned checkposts or any checkposts en

route; or

(ii) The Deputy Commissioner of Commercial Taxes, the Assistant Commissioner

of Commercial Taxes, the Commercial Taxes Officer or the Assistant Commercial Taxes

Officer exercising jurisdiction in respect of any of the Circles en route; or

(iii) Any of the authorities exercising jurisdiction under section 86 in respect of any

Bureau of Investigation en route.

Explanation 2.— The electronic transaction identification number generated under this sub-

rule shall be deemed to be declaration for the purposes of section 60 and section 62.”

(2) Sub-rule (3) and sub-rule (4) of rule 40 of the Bihar Value Added Tax Rules,

2005 shall be deleted.

2. Amendment in rule 41 of the Bihar Value Added Tax Rules, 2005— Rule 41

of the Bihar Value Added Tax Rules, 2005 shall, with effect from such date as the

Commissioner may, by notification, specify, be substituted by the following, namely-

“41. Restriction on movement.— (1) No person shall transport, or cause to be

transported, any consignment of goods referred to under sub-section (1) of section 61

exceeding such quantity or value as may be specified in the notification, except after

applying for grant of and obtaining an electronic transaction identification number on the

official website of the Commercial Taxes Department in the manner specified hereinafter.

(2)(a) In case of goods being imported from any other State, by or on behalf of a dealer who

is in possession of a valid certificate of registration the application for the said electronic

transaction identification number shall be made by the dealer.