िनबंधन सं या पी0ट0-40

बहार

बहार

बहार

बहार गजट

गजट

गजट

गजट

असाधारण अंक

असाधारण अंक

असाधारण अंक

असाधारण अंक

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

25

25

25

25 आ!"न

आ!"न

आ!"न

आ!"न 1934

934

934

934 (श0)

(सं

सं

सं

सं0 पटना

टना

टना

टना 560

560

560

560)

)

)

)

पटना

टना

टना

टना, बुध

बुध

बुध

बुधवार

वार

वार

वार, 17

17

17

17 अ- तू

अ- तू

अ- तू

अ- तूबर

बर

बर

बर 2012

2012

2012

2012

okf.kT;&dj foHkkx

&&&&&&

vf/klwpuk,a

16 vDrwcj 2012

,lŒvksŒ 193] fnukad 17 vDrwcj 2012—fcgkj euksjatu&dj vf/kfu;e] 1948 dh

/kkjk&10 dh mi&/kkjk ¼2½ }kjk iznr 'kfDr;ksa dk iz;ksx djrs gq,] ;g lek/kku gks tkus ds

i'pkr fd ,slk fd;k tkuk jkT; fgr esa vko';d gS] fcgkj&jkT;iky ,rn~ }kjk bl

vf/klwpuk ds lkFk layXu rkfydk ds LrEHk 2 esa fofufnZ"V ds fy, LrEHk 3 esa fofufnZ"V

fucZa/kuksa ,oa 'krksZ ds v/khu jgrs gq, LrEHk 4 esa mfYyf[kr vof/k rd euksjatu&dj ds

Hkqxrku ls foeqDr djrs gS %&

rkfydk

،

laŒ

euksjatu dh iz—fr

'krZ ,oa fuca/ku

vof/k

dh lhek

1

2

3

4

1

oÙkZeku Nfox`g dk

mUu;[email protected]

@vk/kqfudhdj.k

vFkok u;s Nfox`g dk

fuekZ.kA

oÙkZeku Nfox`g dk mUu;[email protected]

@vk/kqfudhdj.k en esa vFkok u;s Nfox`g

ds fuekZ.k en esa 31-03-2015 rd :01

djksM+ ls vf/kd ijUrq :0 1-5 djksM+ ls

de iawth fuos'k djrs gq, okf.kfT;d izn'kZu

iqu% izkjaHk@izkjaHk fd;k x;k gks ,oa iwWath

fuos'k vuqKfIr fuxZr djus okys izkf/kdkjh

}kjk lR;kfir gksA

2- LoRo/kkjh }kjk fofufeZr@uofufeZr

Nfox`g esa okf.kfT;d izn'kZu izkjaHk djus ds

,d ekg iwoZ foeqfDr iznku djus gsrq la;qDr

vk;qDr ¼iz'kklu½ ds le{k fofgr izi= **I**

esa vkosnu lefiZr fd;k tk;sxk ,oa

nks o"kZ

2

बहार गजट (असाधारण), 17 अ- तूबर2012

،

laŒ

euksjatu dh iz—fr

'krZ ,oa fuca/ku

vof/k

dh lhek

1

2

3

4

okf.kfT;d izn'kZu izkjaHk gksus ds ckn

vuqKfIr fuxZr djus okys izkf/kdkjh }kjk

dqy iwath fuos'k ds laca/k esa fuxZr

izek.k&i= la;qDr vk;qDr ¼iz'kklu½ ds

le{k izLrqr fd;s tkus ds 'kÙkZ ds v/khu

izi= “II” esas foeqfDr izek.k&i= fuxZr

fd;k tk;sxkA

2

oÙkZeku Nfox`g dk

mUu;[email protected]

@vk/kqfudhdj.k

vFkok u;s Nfox`g@

U;w V~ohu fMthVy@

eYVhIysDl

flusek

dsUnz dk fuekZ.kA

oÙkZeku Nfox`g ds mUu;[email protected]

@vk/kqfudhj.k ds en esa vFkok u;s

Nfox`g@U;w V~ohu fMthVy@eYVhIySDl

flusek dsUnz ds fuekZ.k en esa fnukad 31-

03-2015 rd :0 1-5 djksM+ ls vf/kd ijUrq

:0 2 djksM+ ls de dk iw¡th fuos'k djrs

gq, okf.kfT;d izn'kZu iqu% izkjaHk@izkjaHk

fd;k x;k gks ,oa iw¡th fuos'k vuqKfIr

fuxZr djus okys izkf/kdkjh }kjk lR;kfir

gksA

2-

LoRo/kkjh

}kjk

fofufeZr@uofufeZr

Nfox`g esa okf.kfT;d izn’kZu izkjaHk djus ds

,d ekg iwoZ foeqfDr iznku djus gsrq la;qDr

vk;qDr ¼iz'kklu½ ds le{k fofgr izi= “I”

esa vkosnu lefiZr fd;k tk;sxk ,oa

okf.kfT;d izn'kZu izkjaHk gksus ds ckn

vuqKfIr fuxZr djus okys izkf/kdkjh }kjk

dqy iwath fuos'k ds laca/k esa fuxZr

izek.k&i= la;qDr vk;qDr ¼iz'kklu½ ds

le{k izLrqr fd;s tkus ds 'kÙkZ ds v/khu

izi= “II” es foeqfDr izek.k&i= fuxZr

fd;k tk;sxkA

rhu o"kZ

3

oÙkZeku Nfox`g dk

mUu;[email protected]

@vk/kqfudhdj.k

vFkok

u;s

Nfox`g@U;w

V~ohu

fMthVy@eYVhIysDl

flusek

dsUnz

dk

fuekZ.kA

oÙkZeku

Nfox`g

dk

mUu;u@

foLrkjhdj.k@vk/kqfudhdj.k ds en esa

vFkok

u;s

Nfox`g@U;w

V~ohu

fMthVy@eYVhIySDl

flusek

dsUnz

ds

fuekZ.k ds en esa fnukad 31-03-2015 rd

:Π2 djksM+ ls vf/kd ijUrq :0 3 djksM+

ls de iw¡th fuos'k djrs gq, okf.kfT;d

izn'kZu iqu% izkjaHk@izkjaHk fd;k x;k gks ,oa

iwWath fuos'k vuqKfIr fuxZr djus okys

izkf/kdkjh }kjk lR;kfir gksA

2-

LoRo/kkjh

}kjk

fofufeZr@uofufeZr

Nfox`g esa okf.kfT;d izn'kZu izkjaHk djus ds

,d ekg iwoZ foeqfDr iznku djus gsrq la;qDr

vk;qDr ¼iz'kklu½ ds le{k fofgr izi= “I”

esa vkosnu lefiZr fd;k tk;sxk ,oa

okf.kfT;d izn'kZu izkjaHk gksus ds ckn

vuqKfIr fuxZr djus okys izkf/kdkjh }kjk

dqy iwath fuos'k ds laca/k esa fuxZr

izek.k&i= la;qDr vk;qDr ¼iz'kklu½ ds

le{k izLrqr fd;s tkus ds 'krZ ds v/khu

pkj o"kZ

3

बहार गजट (असाधारण), 17 अ- तूबर 2012

،

laŒ

euksjatu dh iz—fr

'krZ ,oa fuca/ku

vof/k

dh lhek

1

2

3

4

izi= “II” esa foeqfDr izek.k&i= fuxZr

fd;k tk;sxkA

4

oÙkZeku Nfox`g dk

mUu;[email protected]

@vk/kqfudhdj.k

vFkok

u;s

Nfox`g@U;w

V~ohu

fMthVy@eYVhIysDl

flusek

dsUnz

dk

fuekZ.kA

oÙkZeku

Nfox`g

dk

mUu;u@

foLrkjhdj.k@vk/kqfudhdj.k ds en esa

vFkok

u;s

Nfox`g@U;w

V~ohu

fMthVy@eYVhIySDl

flusek

dsUnz

ds

fuekZ.k ds en esa fnukad 31-03-2015 rd

:Π3 djksM+ ls vf/kd dk iwath fuos'k djrs

gq, okf.kfT;d izn'kZu iqu% izkjaHk@izkjaHk

fd;k x;k gks ,oa iwWath fuos'k vuqKfIr

fuxZr djus okys izkf/kdkjh }kjk lR;kfir

gksA

2- LoRo/kkjh }kjk fofufeZr@uofufeZr

Nfox`g esa okf.kfT;d izn'kZu izkjaHk djus ds

,d ekg iwoZ foeqfDr iznku djus gsrq la;qDr

vk;qDr ¼iz'kklu½ ds le{k fofgr izi= “I”

esa vkosnu lefiZr fd;k tk;sxk ,oa

okf.kfT;d izn'kZu izkjaHk gksus ds ckn

vuqKfIr fuxZr djus okys izkf/kdkjh }kjk

dqy iwath fuos'k ds laca/k esa fuxZr

izek.k&i= la;qDr vk;qDr ¼iz'kklu½ ds

le{k izLrqr fd;s tkus ds 'krZ ds v/khu

izi= “II” esa foeqfDr izek.k&i= fuxZr

fd;k tk;sxkA

ikap o"kZ

2-

mi;qZDr lqfo/kk og LoRo/kkjh izkIr djsxk tks bl vf/kfu;e ds v/khu vU; miyC/k

lqfo/kk mDr vof/k ds nkSjku iwoZ esa ugha izkIr fd;k x;k gks A

3-

;g vf/klwpuk iwoZ esa fuxZr vf/klwpuk la0 ,l0vks0 53] fnukad 18-03-2010 ds Øe

esa izHkkoh gksxhA

4-

;g vf/klwpuk fuxZeu dh frfFk ls izHkkoh gksxhA

¼la0la0 fCkØh&dj@vU; dj&04@2012—6772¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

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

16 vDrwcj 2012

,lŒvksŒ 194] ,lŒvksŒ 193] fnukad 17 vDrwcj 2012 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

¼la0la0 fCkØh&dj@vU; dj&04@2012—6772¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

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

The 16th October 2012

S.O. 193, dated 17th October 2012—In exercise of the Powers conferred by

sub-section (2) of section 10 of the Bihar Entertainment Tax Act, 1948 and upon being

satisfied that it is necessary to do so in the interest of the State, the Governor of Bihar is

hereby pleased to exempt, subject to conditions and restrictions specified in column 3 of the

table appended hereto, payment of the entertainment tax for specified in column 2 for the

period specified in column 4 thereof:-

4

बहार गजट (असाधारण), 17 अ- तूबर2012

Table

Sl.

No.

Nature of Entertainment

Conditions and restrictions

Period

1

2

3

4

01.

Expansion/upgradation

/modernization of existing

theatre or construction of

New theatre.

The theatre commences commercial

exhibition

after

making

capital

investment exceeding Rs. 1 crore but less

than 1.5 crore upto 31-03-2015 in respect

of expansion/upgradation/modernization

of existing theatre or construction of New

theatre and the capital investment has

been

certified

by

the

Licensing

Authority.

2. The owner of the theatre shall apply

for exemption to the Joint Commissioner

(Admn.) in Form I one month before

commencing commercial exhibition in

the upgraded/newly constructed theatre

and the Joint Commissioner (Admn.)

shall issue the exemption certificate in

Form II upon the production of the

certificate

regarding

total

capital

investment issued by the Licensing

Authority.

Two

years

02.

Construction

of

New

Theatres/Twin

Digital

CinemaCentre/ Multiplexes

or Expansion/upgradation

/modernization of existing

theatre

The theatre commences commercial

exhibition

after

making

capital

investment exceedingRs. 1.5 crorebut

less than 2 crore upto 31-03-2015in

respect of construction of New Theatres/

Twin Digital CinemaCentre/ Multiplexes

or

in

expansion/upgradation

/modernization/ of existiong theatre and

the capital investment has been certified

by the Licensing Authority.

2. The owner shall apply for exemption

to the Joint Commissioner (Admn.) in

Form I one month before commencing

commercial exhibition in the upgraded/

newly constructed theatre and the Joint

Commissioner (Admn.) shall issue the

exemption certificate in Form II upon the

production of the certificate regarding

total capital investment issued by the

Licensing Authority.

Three

years

03.

Construction

of

New

Theatres/Twin

Digital

CinemaCentre/ Multiplexes

or Expansion/upgradation

The theatre commences commercial

exhibition

after

making

capital

investment exceeding Rs. 2.0 crorebut

less than 3 crore upto 31-03-2015in

Four

Years

5

बहार गजट (असाधारण), 17 अ- तूबर 2012

Sl.

No.

Nature of Entertainment

Conditions and restrictions

Period

1

2

3

4

/modernization of existing

theatre

respect of construction of New Theatres/

Twin

Digital

CinemaCentre/

Multiplexesor in expansion/upgradation

/modernization of existing theatre and the

capital investment has been certified by

the Licensing Authority.

2. The owner shall apply for exemption

to the Joint Commissioner (Admn.) in

Form I one month before commencing

commercial exhibition in the upgraded/

newly constructed theatre and the Joint

Commissioner (Admn.) shall issue the

exemption certificate in Form II upon the

production of the certificate regarding

total capital investment issued by the

Licensing Authority.

04.

Construction

of

New

Theatres/Twin

Digital

CinemaCentre/ Multiplexes

or Expansion/upgradation

/modernization of existing

theatre

The theatre commences commercial

exhibition

after

making

capital

investment exceeding Rs. 3.0 crore upto

31-03-2015in respect of construction of

New

Theatres/

Twin

Digital

CinemaCentre/

Multiplexesor

in

expansion/upgradation /modernization of

existing

theatre

and

the

capital

investment has been certified by the

Licensing Authority.

2. The owner shall apply for exemption

to the Joint Commissioner (Admn.) in

Form I one month before commencing

commercial exhibition in the upgraded/

newly constructed theatre and the Joint

Commissioner (Admn.) shall issue the

exemption certificate in Form II upon the

production of the certificate regarding

total capital investment issued by the

Licensing Authority.

Five

years

2.

The above facility shall be available to those owner who have not availed earlier any

other available facility under the act during the said period.

3.

This notification shall be effective in continuation with notification no. S.O. 53,

dated 18^th March, 2010.

4.

It shall come into force with effect from the date of its issue.

[F. No. Bikri-kar/Anya kar-04/2012—6772(Anu.)]

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner-cum-principal Secretary,

Commercial Taxes Department.

6

बहार गजट (असाधारण), 17 अ- तूबर2012

izi= I

vf/klwpuk la[;k ,lŒvksŒ 193] fnukad 17 vDrwcj 2012 ds vUrxZr dj&foeqfDr gsrq

vkosnu I

1-

LoRo/kkjh dk uke ,oa iwjk irk %&

2-

O;olk; dk LoHkko ¼;Fkk futh LofeRo] lkk{ksnkjh] vfoHkkftr fgUnq la;qDr ifjokj dEiuh vkfn½ %&

3-

euksjatu dh iz—fr %&

4-

Nfox`g@U;w V~ohu fMthVy flusek dsUnz@eYVhIySDl dk uke ,oa iwjk irk %&

5-

fofufeZr oÙkZeku Nfox`g@u;s Nfox`g@U;w V~ohu fMthVy flusek dsUnz@ eYVhIySDl esa dk;Z izkjaHk gksus

dh frfFk %&

6-

iwath fuos'k dk ifjek.k %&

7-

okf.kfT;d izn'kZu izkjaHk gksus dh vuqekfur frfFk %&

8-

Nfox`g ij cdk;s dh fLFkfr ¼vxj Nfox`g mUu;u dk ekeyk gks½ %&

eSa@ge ,rn~ }kjk ?kksf"kr djrk@djrh gwWa fd mijksDr lHkh lwpuk,Wa esjs loksZRre tkudkjh esa lgh ,oa

lR; gSA esjs }kjk izn'kZu izkjaHk djus ds lkr fnuksa ds vUnj vuqKfIr fuxZeu djus okys izf/kdkjh }kjk fuxZr

okafNr izek.k&i= izLrqr fd;k tk;sxkA

frfFk %&

LFkku %&

vkosnd dk uke

LoRo/kkjh@LoRo/kkjh }kjk izkf/k—r O;fDr dk inuke

¼vkosnu futh LofeRro dh fLFkfr esa O;olk; ds Lokeh }kjk] la;qDr fgUnq ifjokj dh fLFkfr esa dRrkZ }kjk]

lk{ksnkjh O;oLFkk dh fLFkfr esa izkf/k—r lk{ksnkj }kjk] dEiuh ;k dkjiksjs'ku dh fLFkfr esa eq[; dk;Zikyd

inkf/kdkjh }kjk ,oa fdlh lkslkbVh] dYc] ,lksfl;s'ku ;k ljdkj ds foHkkx ds fLFkfr esa izHkkjh }kjk gLrk{kfjr

fd;k tk;sxkA½

Form I

Application for exemption from tax under Notification No. S. O. 193, dated 17.10.2012

1. Name and complete address of the owner :-

2. Name of business (eg. Proprietorship, partnership, Hindu undivided Family,

company etc,) :-

3. Nature of entertainment:-

4. Name and complete address of the Theatre/New twin digital Cinema

Centre/Multiplex:-

5. Date of commencement of upgradation/expansion/modernization of the existing

Theatre or Construction of the Theatre,New twin digital Cinema

Centre/Multiplexs:-

6. Amount of Capital investment:-

7. Estimated date of commencement of commercial exhibition:-

8. Due in relation to the theatre (in case of upgradation):-

I/We hereby declare that the information furnished above is true and correct to the

best of my knowledge. I/We shall furnish the required certificate issued by the Licensing

Authority within seven days of the commencement of commercial exhibition by me/us.

Date :-

Signature of the applicant

Place :_

Status in relation to the owner

7

बहार गजट (असाधारण), 17 अ- तूबर 2012

(The application shall be signed by the owner of the business in case of a proprietorship

firm, the Karta in the case of Hindu Undivided Family, the authorized partner in case of a

partnership firm, the principle Executive officer in case of a company or Corporation and

the In-charge in the case of a Society, Club, Association or a Department of the

Government.)

izi= II

vf/klwpuk la[;k ,lŒvksŒ 193] fnukad 17 vDrwcj 2012 ds vUrxZr dj&foeqfDr gsrq izek.k&i=

1-

LoRo/kkjh dk uke ,oa iwjk irk %&

2-

O;olk; dk LoHkko ¼;Fkk futh LofeRo] lkk{ksnkjh] vfoHkkftr fgUnq la;qDr ifjokj dEiuh vkfn½ %&

3-

euksjatu dh iz—fr %&

4-

Nfox`g@U;w V~ohu fMthVy flusek dsUnz@eYVhIySDl dk uke ,oa iwjk irk %&

5-

fofufeZr oÙkZeku Nfox`g@u;s Nfox`g@U;w V~ohu fMthVy flusek dsUnz@ eYVhIySDl esa dk;Z izkjaHk gksus

dh frfFk %&

6-

iwath fuos'k dk ifjek.k %&

7-

vkosnu lefiZr djus dh frfFk %&

8-

vuqKfIr djus okys izkf/kdkjh inkf/kdkjh }kjk izek.k&i= fuxZeu dh frfFk %&

9-

dj foeqfDr dh vof/k %&

10-

foeqfDr izek.k&i= fuxZr djus okys inkf/kdkjh dk uke ,oa inuke %&

;g foeqfDr vf/klwpuk esa nh x;h 'kÙkksZa ds v/khu ns; gS A

frfFk %&

LFkku %&

dk;kZy; dk eqgj

okf.kT;&dj la;qDr vk;qDr ¼iz'kklu½

--------izeaMy-------

Form II

1.

Name and complete address of the owner :-

2.

Nature of business (eg. Proprietorship, partnership, Hindu undivided Family,

company etc,) :-

3.

Nature of entertainment:-

4.

Name and complete address of the Theatre/New twin digital Cinema Centre/

Multiplexs:-

5.

Date of commencement of upgradation of the Theatre/Construction of the

Theatre, New twin digital Cinema Centre/Multiplexs:-

6.

Amount of Capital investment:-

7.

Date of submission of application :-

8.

Date of issuance of certificate by Licensing Authority :-

9.

Period of exemption :-

10.

Name and designation of the officer issuing the exemption certificate :-

This exemption is subject to conditions given in the notification.

Date :-

Place :-

Office Seal

Joint Commissioner of Commercial Taxes (Admin)

…………..……..Division……………….

—————

अधी/क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु5ित।

बहार गजट (असाधारण) 560-571+1000-ड0ट0पी0।

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