िनबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

9 फा गु

फा गु

फा गुन 1934

934

934 (श0)

(सं

सं

सं0 पटना

टना

टना 160

160

160)

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) पटना

टना

टना, वृहः प

वृहः प

वृहः पित

ित

ितवार

वार

वार, 28

28 फर

फर

फरवर

वर

वर 2013

2013

uxj fodkl ,oa vkokl foHkkx

&&&&&&

vf/klwpuk,a

6 Qjojh 2013

fcgkj uxjikfydk laifÙk dj ¼fu/kkZj.k] laxzg.k vkSj olwyh½ fu;ekoyh] 2013

la0 5 ¼u0½ fofo/k&15@2012&236@u0fo0,oa-vk0fo0—fcgkj uxjikfydk vf/kfu;e] 2007 dh

/kkjk&127 ds [k.M ¼3½ ,oa /kkjk&419 dh mi&/kkjk ¼1½ }kjk çnr 'kfä;ksa dk ç;ksx djrs gq, fcgkj ds jkT;iky

us uxjikfydkvksa ds Hkhrj vofLFkr lEifr;ksa ds okf"kZd dj fu/kkZj.k gsrq fcgkj uxjikfydk lEifr dj

¼fu/kkZj.k] laxzg.k vkSj olwyh ½ fu;ekoyh ] 2013 ds çk:i vf/klwfpr djus gsrq lgefr nh gS A blfy;

,rí~okjk çLrkfor fcgkj uxjikfydk lEifr dj (fu/kkZj.k] laxzg.k vkSj olwyh ½ fu;ekoyh] 2013 blls lacf/kr

O;fä;ksa /laLFkkvks ds lwpukFkZ çdkf'kr dh tkrh gS ]tks viuk lq>ko /vkifÙk;ka fcgkj jkti= esa çdk'ku dh

frfFk ls rhl fnuksa ds Hkhrj v/kksgLrk{kjh dks Hkst ldrs gS A

çk:i

fcgkj uxjikfydk laifÙk dj ¼fu/kkZj.k] laxzg.k vkSj olwyh½ fu;ekoyh] 2013

la0&-------& u-fo- ,oa vk fo] fcgkj uxjikfyd vf/kfu;e] 2007 dh /kkjk&127 ds [k.M ¼3½ ,oa

/kkjk&419 dh mi&/kkjk ¼1½ }kjk çnr 'kfä;ksa dk ç;ksx djrs gq, fcgkj ds jkT;iky fuEufyf[kr fu;ekoyh

cukrs gSa] ;Fkk&

1- laf{kIr uke] foLrkj ,oa izkjaHk

1.1. ;g fu;ekoyh fcgkj laifÙk dj ¼fu/kkZj.k] laxzg.k vkSj olwyh½ fu;ekoyh] 2013 dgh tk ldsxhA

1.2. bldk foLrkj] jkT; ds varxZr lSfud Nkouh {ks=ksa dks NksM+dj laiw.kZ fcgkj jkT; esa gksxkA

1.3. ;g rRdky izHkko ls ykxw gksxkA

2- ifjHkk"kk,¡& tc rd fo"k; ;k lanHkZ esa dksbZ izfrdwy ckr u gks] bl fu;ekoyh esa%&

¼d½ ^^vf/kfu;e** ls vfHkizsr gS fcgkj uxjikfyd vf/kfu;e] 2007 rFkk blds vktrd ds lHkh

la'kks/ku(

¼[k½ ^^/kkjk** ls vfHkizsr gS bl vf/kfu;e dh /kkjk(

¼x½ ^^okf"kZd fdjk;k ewY;** ls vfHkizsr gS ldy okf"kZd fdjk;k ftl ij fdlh gksfYMax dks ;qfäxr

:i ls fdjk;k yxk;k tk ldsxk (

बहार गजट (असाधारण), 28 फरवर 2013

¼?k½ Þeq[; uxj ikfydk inkf/kdkjh** ls vfHkizsr gS vf/kfu;e dh /kkjk&2¼21½ ds vuqlkj eq[;

uxjikfydk inkf/kdkjh(

¼³½ okf.kfT;d /k`fr%

blds vUrxZr ,slh dksbZ /k`fr ;k /k`fr dk Hkkx vk,xk ftldk mi;ksx lkeku dh Fkksd vFkok [kqnjk

fcØh ;k izn'kZu ds fy, nqdku ;k cktkj ds :i esa] lkekUk dh fcØh ls lac) dk;kZy;]

HkaMkj.k rFkk lsok&lqfo/kkvksa ds fy, fd;k tkrk gks vkSj tks mlh /k`fr ij vofLFkr gks rFkk

blesa fdlh /k`fr dk og Hkkx] pkgs ,slk Hkkx [kqyh Nr gks ;k [kkyh Hkwfe] tks lapkj@eksckbZy

Vkoj ,oa mlds lgk;d e'khu rFkk foKkiu ls lacaf/kr gksfMZax ;k cksMZ ds }kjk vkPNkfnr gks]

vFkok ykHk ds fy;s fdlh çdkj ds xSj vkoklh; ç;ksx esa yk;k tkrk gks ] lfUufgr le>k

tk;sxkA

¼p½ foÙkh; o"kZ ls vfHkizsr gS 1 vizSy ls 'kq: gksus okyk rFkk vxys o"kZ ds 31 ekpZ dks lekIr gksus

okyk o"kZ(

¼N½ bl fu;ekoyh esa ^^/k`fr** ,oa ^^laifÙk** 'kCnksa dk mi;ksx ,d&nwljs ds i;kZ; ds :i esa fd;k x;k

gSA

¼t½ ^^vkS|ksfxd /k`fr** % blds vUrxZr ,slh dksbZ /k`fr ;k /k`fr dk Hkkx vFkok lajpuk lfEefyr gksxh

ftlesa lHkh izdkj ds mRikn ;k lkexzh rFkk laifÙk dk fuekZ.k] iqjtksa dh tksM+kbZ ;k izlLdj.k

fd;k tkrk gks] ;Fkk iqjtk tksM+kbZ la;a=] iz;ksx'kkyk] ÅtkZ la;a=] /kqezx`g] rsy'kks/kd] xSl

la;a=] fey] nqX/k'kkyk] dkj[kkuk vkfn(

¼>½ ^^uxjikfydk** ls vfHkizsr gS oSlh Lo'kklh laLFkk] ftldk xBu Hkkjr lafo/kku ds vuqPNsn 243

^Q* ds lkFk ifBr /kkjk&12 ds v/khu fd;k x;k gks rFkk blesa /kkjk&13 esa fufnZ"V uxj

fuxe] uxjikfyd ifj"kn~ vkSj uxj iapk;r 'kkfey gS(

¼¥½ ^^laifÙk dj cksMZ** vf/kfu;e dh /kkjk&138 ¼A½ ds v/khu ;Fkk xfBr(

¼V½ ^^izdk'ku** ls vfHkizsr gS uxjikfydk {ks= esa izeq[krk ls i<+k tkusokyk ,d fgUnh ,oa ,d

vaxjsth nSfud esa izdkf'kr(

¼B½ u0 fo0 ,oa vk0 fo0 ls vfHkizsr gS fcgkj ljdkj dk uxj fodkl vkSj vkokl foHkkx vFkok ,slk

dksbZ vU; foHkkx ftls fcgkj ljdkj }kjk Hkfo"; esa uxj&izca/ku dh ftEesokjh lkSaih tk;(

¼M½ [kkyh Hkwfe ls vfHkizsr gS Ø;] migkj ds ek/;e ls vU;Fkk vftZr Hkwfe ftl ij vtZu ds ckn

Hkou dk fuekZ.k ugha fd;k x;k gks rFkk blesa fdlh Hkou dh ,slh vuqyXu Hkwfe tks Hkou

mifof/k ds v/khu vuqKs; Hkwry&vkPNknu ls vf/kd gks(

¼<+½ vf/kfu;e esa ifjHkkf"kr rFkk bl fu;ekoyh esa iz;qDr lHkh 'kCnksa ,oa vfHkO;fDr;ksa ds ogha vFkZ

gksaxs tks muds fy, vf/kfu;e esa fn, x, gSaA

3- /k`fr dk oxhZdj.k %&

uxjikfydk {ks= dh /k`fr;ksa dk oxhZdj.k uxjikfydk }kjk fuEufyf[kr ekunaMksa ds vk/kkj ij fd;k

tk,xk%&

¼d½ /k`fr dk vofLFkfr %&

¼i½ iz/kku eq[; lM+d ij dh /k`fr;k¡

¼ii½ eq[; lM+d ij dh /k`fr;k¡

¼iii½ mi [k.M ¼i½ rFkk ¼ii½ ls fHkUu /k`fr;k¡

/k`fr] iz/kku eq[; lM+d ij] eq[; lM+d ij vFkok fdlh vU; lM+d ij vofLFkr gS blds vo/kkj.k ds

iz;kstukFkZ izR;sd /k`fr ds izos'k }kj ds lkeus dh lM+d fu.kkZ;d dkjd gksxhA lEifÙk ds ,d ls vf/kd lM+d

ij vofLFkr gksus dh n'kk esa iz/kku eq[; lM+d] eq[; LkM+d ij vfHkHkkoh gksxh rFkk eq[; lM+d vU; lM+dksa ij

vfHkHkkoh gksxhA

uxjikfydk,¡ ,sls oxhZdj.k dh vafre izHkkoh rkjh[k ls gjsd ikap o"kksZa ij uxjikfydk {ks= dh

lM+dksa ds oxhZdj.k dks vn~;ru djsxh vkSj iz/kku eq[; lM+d] eq[; lM+d ds lkFk&lkFk vU; lM+dksa dh ,slh

iqujhf{kr lwph u0 fo0 vkSj vk0 fo0] fcgkj ljdkj ds vuqeksnukijkUr izdkf'kr djsaxhA

¼[k½ /k`fr dk mi;ksx %&

¼i½ iw.kZr% vkoklh;

¼ii½ iw.kZr% okf.kfT;d vFkok vkS|ksfxd ¼pkgs LokfeRo esa gks ;k vU;Fkk½

¼iii½ va'kr% vkoklh; ,oa va'kr% okf.kfT;d@vkS|ksfxd

¼iv½ mi[k.M ¼i½] ¼ii½ vkSj ¼iii½ ls fHkUu lHkh /k`fr;ka

बहार गजट (असाधारण), 28 फरवर 2013

pw¡fd dqN lEifÙk;ksa dk mi;ksx va'kr% vkoklh; rFkk va'kr% okf.kfT;d ;k vkS|ksfxd gksrk gS] blfy,

vkoklh; vFkok okf.kfT;d ;k vkS|ksfxd {ks=ksa dk vyx&vyx eki fy;k tk,xk vkSj /k`fr ds fofHkUu mi;ksx

dh lqlaxr nj yxkbZ tk,xhA

ijUrq lapkj@eksckbZy Vkoj ,oa mudh lgk;d e'khuksa rFkk foKkiu gksfMZax@cksMZ ls vkPNkfnr /k`fr ds

{ks= dks iw.kZr% okf.kfT;d iz;kstuksa ds :i esa ekuk tk,xk] pkgs og {ks= Nr gks ;k [kqyh@[kkyh HkwfeA

ijUrq ;g Hkh fd ;fn fdlh /k`fr dh Nr ;k dksbZ [kkyh tehu vkoklh; mi;ksx ds vykok fdlh vU;

ç;ksx esa yk; tkrs gS rks /k`fr ds ml Hkkx dks iw.kZr% okf.kfT;d le>k tk;sxk A

¼x½ fuekZ.k ds izdkj %&

¼i½

vkj0lh0lh0 Nr ds lkFk iDdk edku

¼ii½

,lcsLVl@ygjnkj pnjk@iRFkj ;k vU; LFkk;h lkexzh okyk Nrnkj iDdk edku

¼iii½ vU; lHkh edku tks mi[k.M ¼i½ ,oa ¼ii½ ds vUrxZr ugha vkrs gksaA

¼?k½ vf/kHkksx ds izdkj %&

¼i½

Loa; gsrq vf/kHkksx dh

¼ii½

fdjk,nkj ds vf/kHkksx dh

;fn /k`fr fdjk,nkj ds vf/kHkksx esa gks rks /k`fr;ksa ds mi;ksx dks fopkj esa yk, fcuk muds vuqlkj

okf"kZd fdjk;k ewY; esa 1-5 ¼,d n'keyo ik¡p½ ds xq.kd dk vuqiz;ksx fd;k tk,xkA

¼³½ /k`fr;ksa ds xSj&vkoklh; mi;ksx ds izdkj %&

¼i½

gksVy] jsLrjka] Dyc] flusek ?kj] vfrfFk'kkyk] fookg&gkWy] ,oa euksjatu ds lHkh LFky(

¼ii½

nqdkusa] 'kks&:e(

¼iii½

okf.kfT;d a dk;kZy;]cSad]vLirky ,oa ifjp;kZ x`g ¼uflZax gkse½] vkS"k/kky;] iz;ksx'kkyk(

¼iv½

ljdkjh dk;kZy; rFkk miØe(

¼v½

m|ksx] odZ'kki

¼vi½

fo|ky;] egkfo|ky; rFkk vU; 'kS{kf.kd laLFkku] 'kks/k laLFkku (

¼ vii½ fu/kZu] 'kkjhfjd :i ls v{ke] efgykvksa rFkk cPpksa dh lkekftd lqj{kk ds ykHkkFkZ iwÙkZ U;klksa

}kjk u ykHk u gkfu ds vk/kkj ij lapkfyr 'kS{kf.kd ,oa lkekftd laLFkku(

¼viii½ /kkfeZd LFky

¼ix½

¼i½ ls ¼viii½ rd ds v/khu vukPNkfnr dksbZ vU; /k`frA

4- xSj&vkoklh; laifÙk dj ds fu/kkZj.k ds fy;s muds okf"kZd fdjk;k ewY; dks fuEukafdr rkfydk esa

ntZ xq.kdksa ls xq.kk fd;k tk;sxk %

Øekad

xSj&vkoklh; dj ds izdkj

xq.kd

gksVy] ckj] gsYFk Dyc] fteukft;e] Dyc] fookg&gkWy]

ii.

nqdku ¼250 oxZ QhV ls de {ks=Qy okys ½

iii.

nqdku ¼ ii ds vfrfjä½] 'kks&:e]'kksfiax e‚y] flusek ckj

]eYVhIysDl] vkS"k/kky;] iz;ksx'kkyk] jsLrjka] vfrfFk'kkyk]

1.5

iv.

okf.kfT;d dk;kZy;] foÙkh; laLFkku] chek dEifu;k¡

dk;kZy; ] cSad] futh vLirky ,oa uflZax gkse]

m|ksx] dk;Z'kkyk] xksnke] os;j gkml

vi.

jkT; ljdkj] dsUnz ljdkj ds oSls lHkh izfr"Bku vkSj miØe

tks okf.kfT;d] O;kolkf;d ,oa foÙkh; xfrfof/k;ksa esa layXu gS

vii.

lHkh izdkj ds dksfpax Dyklst] xkbZMsal ,oa izf'k{k.k dsUnz ,oa

muds Nk=kokl

1.5

viii.

jkT; ljdkj ,oa dsUnz ljdkj ds dk;kZy; tks okf.kfT;d ;k

O;kolkf;d izfr"Bku ;k miØe ugha gSa

ix.

futh fo|ky;] futh egkfo|ky;] futh 'kks/k laLFkku] vU;

futh 'kSf{kd laLFkku ,oa muds Nk=kokl

1.5

बहार गजट (असाधारण), 28 फरवर 2013

lkaLd`frd ,oa /kkfeZd izd`fr ds LFky] dsUnz ,oa laLFkk,¡

xi.

fu/kZu 'kkjhfjd :i ls v{ke] efgykvksa rFkk cPpksa ds ykHkkFkZ iwrZ

U;klksa u ykHk u gkfu ds vk/kkj ij lapkfyr 'kS{kf.kd ,oa

lkekftd laLFkkuA

(i) ls (x) rd ds v/khu vukPNkfnr dksbZ vU; /k`fr

xq.kd 1.5 gksxk

ijUrq fu;e&4 ds Øekad&viii ls vkPNkfnr dsUnz ,oa jkT; ljdkj ds oSls dk;kZy; vkSj izfr"Bku tks

xSj&O;kolkf;d izo`fÙk ds gksa] mUgsa gksfYMaXl ls NwV gksxhA ijUrq muls lsok 'kqYd fy;k tk;sxk] tks ml gksfYMax

ds fy;s fu;ekuqlkj fu/kkZfjr ml gksfYMax dk 75 izfr'kr gksxkA

ijUrq Øekad x esa of.kZr gksfYMax] tks dh iw.kZr% /kkfeZd mís';ksa gsrq mi;ksx esa yk;h tk jgh gS ] lEifr

dj ls iw.kZr% eqä gksxh A

5- dkisZV {ks= ,oa okf"kZd fdjk;k ewY; dh x.kuk i)fr %&

¼1½ fdlh Hkh gksfYMax ds okf"kZd fdjk;k ewY; dh x.kuk fcgkj uxjikfydk vf/kfu;e] 2007 dh

/kkjk&127] mi&/kkjk&6 esa fu/kkZfjr dkiZsV ,fj;k dh x.kuk ds fl)kUrksa ds vuqlkj dh tk;sxhA vkSj ;g x.kuk

oxZQhV ;k oxZehVj esa dh tk ldsxh ftls utnhdh QhV ;k ehVj esa jkm.M vi fd;k tk;sxkA

ijUrq ;g Hkh fd isVªksy iEi dk tks Hkwfexr {ks= ;k lajpuk Hkwfexr LVksjst ds fy;s mi;ksx dh tkrh

gS] dkisZV ,fj;k dh x.kuk ds fy;s tksM+h tk;sxhA

ijUrq ;g Hkh lapkj@eksckbZy Vkoj vkSj mldh lgk;d e'khuksa ds }kjk vkPNkfnr fdlh izdkj ds {ks=

dks lEifÙk dj dh x.kuk ds fy;s dkisZV ,fj;k ekuk tk;sxkA

ijUrq ;g Hkh fd fdlh gksfYMax] Hkou dk gj oks fgLlk] Nr ,oa [kkyh Hkwfe lfgr] ftl ij foKkiu ds

cksMZ ;k gksfYMax yxk;s tkrs gSa] mls dkisZV ,fj;k dh x.kuk ds fy;s lfEefyr fd;k tk;sxkA

¼2½ ijUrq ;g Hkh fd ;fn dksbZ lEifÙk ;k gksfYMax cUn ik;h tkrh gS vkSj fdlh Hkh dkj.ko'k mldh

dkisZV ,fj;k dh ukih ysuk laHko ugha gks rks uxjikfydk ml gksfYMax ds IyhUFk ,fj;k ds 75 izfr'kr dks dkisZV

,fj;k ekudj lEifÙk dj fu/kkZfjr djsxh tc rc fd ml gksfYMax dk iw.kZr% ukih u ys yh tk,A

6- okf"kZd fdjk;k ewY; rFkk izfr oxZQhV fdjk;k ewY; fu/kkZfjr djus dh 'kfDr

¼1½ fdlh gksfYMax dk izfrQhV fdjk;k ewY; dh nj uxjikfydk ds }kjk le;≤ ij jkT; ljdkj

ds vuqeksnu ls fu/kkZfjr dh tk;sxh vkSj ,sls fu/kkZj.k esa /k`fr dh vofLFkfr mlds fuekZ.k dk izdkj vkSj vU;

fcUnq tks uxjikfydk Hkfo"; esa fu/kkZfjr djsxh, /;ku esa j[kk tk;sxk A

¼2½ fdlh Hkh /k`fr dk okf"kZd fdjk;k ewY; /k`fr ds dkisZV ,fj;k rFkk izfr oxZQhV vFkok ehVj ds :i

esa fu/kkZfjr fdjk;k ewY; w] tks mi;qZDr mi&fu;e ¼1½ esa fufgr gS ds xq.kd ds :i esa dh tk;sxh rFkk ,sls

fu/kkZj.k esa vf/kHkkx ds izdkj vkSj xSj&vkoklh; /k`fr ds fy;s fu;e&4 esa fu/kkZfjr xq.kd dks Hkh /;ku esa j[kk

tk;sxkA

mnkgj.k] okf"kZd fdjk;k ewY; ¾ dkjisV {ks= x fdjk;kewY; x vf/kHkksx¼1 ;k 1.5 tSlh Hkh fLFkfr gks ½

x fu;e 4 esa of.kZr xq.kd

7- /k`fr dj dh nj& /k`fr dj dk fu/kkZj.k fcgkj uxjikfydk vf/kfu;e] 2007 dh /kkjk&127 esa fofgr okf"kZd

fdjk;k ewY; ds izfr'kr ds :i esa fu/kkZfjr dh tk;sxhA

8- lEifÙk djksa esa la'kks/ku& uxjikfydk okf"kZd fdjk;k ewY; ds vk/kkj ij vf/kfu;e esa fu/kkZfjr lhek ds

v/khu djksa dk fu/kkZj.k dj olwyh dj ldsxh rFkk okf"kZd fdjk;k ewY; dh nj dks jkT; ljdkj dh iwoZ vuqefr

ds ckn la'kksf/kr dj ldrh gS A

ijUrq dksbZ Hkh uxjikfydk fcuk jkT; ljdkj dh iwokZuqefr ds ,d ckj fu/kkZfjr dj dh nj esa deh ugha dj

ldsxhA

9- fjDr Hkwfe dj %&lHkh fjDr Hkwfe ij fuEu izdkj ls dj yxk;k tk,xk%&

¼jkf'k izfr oxZehVj dh nj ls½

Øekad

uxj fudk;

iz/kku eq[; lM+d

eq[; lM+d

vU;

uxj fuxe

uxj ifj"kn

uxj iapk;r

बहार गजट (असाधारण), 28 फरवर 2013

10- iqufuZ/kkZj.k%&

uxjikfydkvksa }kjk /k`fr dj dk lkekU; iqujh{k.k gj 5 o"kksZa ij ,d ckj fd;k tk;sxk( ftlesa lM+dksa

dk oxhZdj.k] mi;ksx vkSj vkoklh; mi;ksx ds izdkj] n[ky rFkk dksbZ vU; ifjofÙkZr ?kVd dk iqufuZ/kkZj.k rFkk

/k`fr dj dh njksa dk iqujh{k.k 'kkfey gSA

ijUrq laifÙk dj cksMZ dh lykg ij uxj fodkl vkSj vkokl foHkkx] uxjikfydkvksa }kjk izHkkfjr /k`fr

dj esa Hkwfe ds ewY; esa o`f) vkSj eqnzk LQhfr nj ds vk/kkj ij okf"kZd ifjoÙkZu dj ldsxkA

11- /k`fr dj ekax%&

¼1½ izR;sd foÙkh; o"kZ esa /k`fr&dj ml o"kZ 1 vizSy dks ns; gks tk,xkA izR;sd uxjikfydk /k`fr dj dh

ykxw njksa ,oa mldh lax.kuk i)fr ftls uxjikfydk esa tek djkuk] ukxfjdksa ds fy, visf{kr gks] dk izdk'ku

LFkkuh; lekpkj i=ksa esa djsxhA /k`fr dj izR;sd foÙkh; o"kZ ds 30 twu rd vfxze :i esa Hkqxrs; gksxkA

¼2½ efyu cfLr;ksa esa vofLFkr oSlh lHkh >ksifM+;k¡ ;k dPph vkoklh; bZdkb;k¡] ftudk dqy IyhUFk {ks=

250 oxZQhV ls de gks /k`fr dj ls eqDr jgsaxhA

¼3½a ,slh dksbZ /k`fr ;k lEifr ftles o"kkZ ty laj{k.k dh rduhd vkSj lajpuk viuk;h x;h gks ]rks

ml ij dqy lEifr dj esa 5 çfr'kr dh NwV nh tk;xh A

12- /k`fr&dj fj;k;r ,oa 'kkfLr %&

;fn fdlh o"kZ ds fy;s ns; lEiw.kZ /k`fr dj dk Hkqxrku foÙkh; o"kZ ds 30 twu ds iwoZ dj fn;k tkrk gS

rks dj nkrk dks 5 izfr'kr dh fj;k;r nh tk;sxhA foÙkh; o"kZ ds 30 flrEcj rd ;fn laiw.kZ /k`fr dj dk

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jkf'k ij izfrekg 1-5 ¼,d n'keyo ik¡p½ izfr'kr C;kt olwy fd;k tk;sxkA

ijUrq uxjikfydk,¡ fo'ks"k ifjfLFkfr esa] ftldk fyf[kr mYys[k fd;k tk;sxk] ljdkj ds

vuqeksnuksijkUr fdlh izdkj ds /k`fr /kkjd ;k dj nkrk ds }kjk ns; C;kt dh jkf'k ds fdlh fgLls dks ekQ dj

ldsaxhA

ijUrq ;g Hkh fdlh O;fä ftl ij fdlh foÙkh; o"kZ ds ,d vDVwcj dks lEifr dj dk cdk;k jg

tkrk gS ]mlls 'kkfLr dh olwyh ds lkFk&lkFk fu;eksa vkSj mifu;eks esa cdk;knkjksa ls olwyh ds fy, fofgr

çko/kkuksa dk mi;ksx Hkh uxjikfydk,a dj ldsxh A

13. Lo&?kks"k.k@Lo&fu/kkZj.k %&

¼1½ çR;sd dj nkrk/ /k`fr ds ekfyd dh ftEesnkjh gksxh fd os fdlh ekax lwpuk fd çrh{kk fd;

fcuk vius /k`fr ds /k`fr dj dk Lo& fu/kkZj.k dj mudk Hkqxrku uxjikfydk dks djsA

¼2½ /k`fr dj fd x.kuk vkSj mlds Hkqxrku gsrq Lo ?kks"k.kk ,o Lo fu/kkZj.k fd ;kstuk dk ikyu djuk

gj /k`fr/kkjh /djnkrk ds fy; ck/;dkjh gksxk bu fu;eksa fd ljdkj }kjk vf/klwfpr fd;s tkus ds ckn mruh

tYnh ftruk O;kogkfjd gks ]ijUrq Ng eghus ds Hkhrj lHkh uxjikfydk,a/ uxj fodkl ,oa vkokl foHkkx /k`fr

dj ds Hkqxrku gsrq Lo fu/kkZj.k fd ;kstuk dks ykxq djsxh vkSj blds fy; Lo fu/kkZj.k çi= rS;kj djsxh rFkk

Lo fu/kkZj.k gsrq vko';d fn'kk funsZ'k ]tSlk vko';d gks]fuxZr djsxhA

¼3½ ;fn fdlh /k`fr dk ekfyd ;k dj nkrk laifÙk dj ds fu/kkZj.k gsrq vfuok;Z rkfRod tkudkjh dks

tku&cw>dj Nwik ys ;k laifÙk dj dk fu/kkZj.k de djk ds ns rks oSlk O;fDr Lo&fu/kkZj.k dj ,oa okLro esa

Hkqxrs; dj dh vUrj jkf'k rFkk ml ij ,d lkS izfr'kr 'kkfLr dk nk;h gksxkA

14- vfuok;Z ?kks"k.kk %&

¼1½ gj ml /k`fr dk Lokeh ftldh /k`fr dk /k`fr fu/kkZj.k iwoZ esa ugha gqvk gks ]bu fu;eksa ds vf/klwfpr

gksus ds rhu ekg ds vanj viuh /k`fr dk Lo fu/kkZj.k djrs gq, /k`fr dj fd x.kuk djsxk rFkk /k`fr dj dk Hkqxrku

fu;eksa esa fofgr çfØ;k ds vuqlkj uxjikfydk dks djsxk A

ijUrq dksbZ djnkrk fofgr le; ds vanj uxjikfydk dks /k`fr dk Lo fu/kkZj.k dj Hkqxrku djus esa

vlQy jgrk gS rks vkoklh; lEifr ij nks gtkj :i;k ¼#0 2000½ vkSj vU; lHkh lEifr;ks ij ikap gtkj

¼#0 5000½ tqekZuk Hkqxrs; gksxk A

¼2½ çR;sd dj nkrk tks Hkwfe vkSj /k`fr ij /k`fr dj Hkqxrku ds fy; nk;h gS ,slh Hkwfe ,oa /k`fr ds

vtZu ds 30 fnuksa ds vanj uxjikfydk dks lwpuk nsuh gksxh A

lwpuk nsus esa foQy jgus ij og laifÙk ds vtZu dh frfFk ls lwpuk ds fNikus ds dkj.k ns; cdk;s ij

,d lkS izfr'kr 'kkfLr ds lkFk fu/kkZj.k dk nk;h gksxk %&

बहार गजट (असाधारण), 28 फरवर 2013

15- /k`fr dj ds cdk, dk ifjgkj%&

fcgkj ljdkj ds iwoZ fyf[kr vuqeksnu ds fcuk] dksbZ Hkh uxjikfydk bl fu;ekoyh ds ykxw gksus ds

ckn /k`fr dj ds cdk, ds ifjgkj dh ?kks"k.kk ugha djsxhA

16- /k`fr dj cdk, dk viys[ku %&

;fn rhu o"kksaZ ds xEHkhj iz;kl ds mijkUr Hkh ns; jkf'k olwy ugha gks ik;h gks rks uxjikfydk /k`fr dj

ds fofufnZ"V vlanr cdk;s dk viys[ku ljdkj ds fyf[kr iwokZuqefr ds i'pkr~ dj ldsxhA uxjikfydk

vlanr cdk;s ds olwy u gks ikus dk iwjk vkSfpR; n'kkZ;sxhA

17- uxjikfydk }kjk djksa dh olwyh%&

izR;sd uxjikfydk vius dj cdk, dk Hkqxrku vkSj olwyh lqfuf'pr djus ds fy, fcgkj uxjikfyd

vf/kfu;e] 2007 dh /kkjk&158 ds v/khu fofu;ekoyh cuk,xh rFkk mlesa fuEufyf[kr mica/k djsxh%&

¼d½ ekax dh uksfVl tkjh djuk] uksfVl Qhl izHkkfjr djuk] ;Fkk fofufnZ"V nj ij foyafcr Hkqxrku

ds fy, C;kt dk mn~xzg.k vkSj 'kkfLr dh jkf'k(

¼[k½ vius dj&cdk;ksa dh olwyh gsrq py laifÙk dh dqdhZ] djLFke~ rFkk fcØh ds fy, okjaV tkjh

djuk(

¼x½ dj&cdk, dh olwyh ds fy, vpy laifÙk dh dqdhZ ,oa fcØh(

¼?k½ uxjikfydk {ks= NksM+dj tk jgs O;fDr ls cdk;s dh olwyh(

¼M-½ O;frØeh ds uke esa /kkfjr O;fDrxr ;k la;qDr cSad [kkrs vkSj vU; foÙkh; fy[krksa dh dqdhZ vkSj

mlls olwyh dk okjaV tkjh djuk(

¼p½ dj&cdk, dh olwyh ds fy, fxj¶rkjh dk okjaV tkjh djukA

ijUrq fofu;ekoyh cukus esa vn~;ru la'kksf/kr fcgkj uxjikfyd vf/kfu;e] 2007 dh /kkjk&422 ds

vuqlkj ;FkkifjHkkf"kr iwoZ 'krksaZ dk vuqikyu fd;k x;k gksA

blds vfrfjDr] fcgkj uxjikfyd vf/kfu;e] 2007 dh /kkjk&423 ds vuqlkj uxjikfydk }kjk cukbZ

xbZ fdlh fofu;ekoyh dk rc rd dksbZ izHkko ugha gksxk] tcrd fd og uxj fodkl ,oa vkokl foHkkx] fcgkj

ljdkj }kjk vuqeksfnr vkSj jkti= esa izdkf'kr u gks tk;A

18- bl fu;ekoyh ds rgr lHkh vuuqeksfnr vkSj @ ;k vukf/k—r bekjrksa vkSj <kapksa dk Hkh laifÙk dj

ewY;kadu rFkk laxzg.k fd;k tk;sxk A ;|fi LFkkuh; uxj fudk; }kjk ,sls bekjrksa vkSj <kapksa ij laxzfgr

laifÙk dj bu bekjrksa @ <kapksa dks dksbZ dkuwuh gSfl;r çnku ugha djsxk vkSj @;k u gha vius ekfydksa @

n[kydkj dks dksbZ dkuwuh vf/kdkj çnku djsxk A

19 fcgkj laifÙk dj fu;ekoyh] 2013 ds izHkkoh gksus dh rkjh[k ls fuEufyf[kr fu;ekofy;ksa dks

fujflr fd;k tkrk gS%&

¼v½ fu/kkZj.k] ekax] /k`fr dk laxzg.k] ey vkSj ty dj vkSj /k`fr ds okf"kZd fdjk;k ewY; ls lacaf/kr

fcgkj uxjikfyd ys[kk ¼djksa dh olwyh½ fu;ekoyh] 1951(

¼c½ /k`fr ds okf"kZd fdjk;k ewY; fu/kkZj.k fu;ekoyh] 1993 vkSj

¼l½ iVuk uxj fuxe ys[kk ¼djksa dh olwyh½ fu;ekoyh 1963

20- jkT; ljdkj dh 'kfDr %&

bl fu;ekoyh dks ykxw djus esa ;fn dksbZ dfBukbZ mRiUu gksrh gks rks ml ekeys esa bl fu;ekoyh ds

mica/kksa ds laxr dksbZ funs'k tkjh djus ds fy, uxj fodkl vkSj vkokl foHkkx] fcgkj ljdkj l'kDr gksxkA

fcgkj&jkT;iky ds vkns'k ls]

t; flag]

ljdkj ds la;qDr lfpoA

6 Qjojh 2013

la0 5 ¼u0½ fofo/k&15@2012&236@u0fo0,oa-vk0fo0 dk 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 [k.M ¼3½ ds v/khu vaxzth

Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

fcgkj&jkT;iky ds vkns'k ls]

t; flag]

ljdkj ds la;qDr lfpoA

The 6th February 2013

BIHAR MUNICIPAL PROPERTY TAX (ASSESSMENT, COLLECTION AND

RECOVERY) RULES, 2013

la0 5 ¼u0½ fofo/k&15@2012&237@u0fo0,oa-vk0fo0—In exercise of the powers conferred by

section 127 (3) and sub-section (1) of section 419 of Bihar Municipal Act, 2007 (as

amended from time to time) the Bihar Governor has been pleased to give assent to notify the

बहार गजट (असाधारण), 28 फरवर 2013

following Draft Rules for BIHAR MUNICIPAL PROPERTY TAX (ASSESSMENT,

COLLECTION AND RECOVERY) RULES, 2013. So BIHAR MUNICIPAL PROPERTY

TAX (ASSESSMENT, COLLECTION AND RECOVERY) RULES, 2013 is hereby

published for information to such persons, institutions related to it, who may furnish their

objections/suggestions, if any, to the undersigned within a period of thirty days from the

date of publication of these draft rules in the Bihar Gazette. Objections.

DRAFT

BIHAR MUNICIPAL PROPERTY TAX (ASSESSMENT, COLLECTION AND

RECOVERY) RULES, 2013

No.----------U.D.&H.D.—In exercise of the power conferred by section 127 (3) and

sub-section (1) of section 419 of the Bihar Municipal Act, 2007 (Bihar Act 11, 2007), (as

amended from time to time) the Governor of Bihar is pleased to make the following rules,

Short title, extent and commencement :

(1.1)

These rules may be called the Bihar Property Tax (Assessment, Collection and

Recovery) Rules, 2013

(1.2)

It shall extend to the whole of the state of Bihar excluding cantonment areas therein.

(1.3)

It shall come into force at once.

Definitions – In these rules unless there is anything repugnant to the subject or

context,

(a)

“Act” means the Bihar Municipal Act, 2007 and all its amendments to date;

(b)

“Section” means a section of the Act;

(c)

”Annual Rental Value” of a holding means the gross annual rental at which a

holding may reasonably be expected to be let out.

(d)

"Chief Municipal Officer (CMO)" means the Chief Municipal Officer as defined in

Section 2 (21) of the Act.

(e)

"Commercial Holding" shall include any holding or part of holding which is used as

shop, market for display and sale of goods either wholesale or retail, office, storage

and service facilities incidental to the sale of goods and located in the same holding

and also include the area of a holding occupied by communication/mobile towers

and their accessories and the area of the holding including the roof top or open space

of a holding covered by an advertising board or hoarding, or used for any non-

residential use leading to profit.

(f)

"Fiscal Year" means the year starting from April 1 and ending on March 31^st of the

following year.

(g)

"Holding" means "holding" as defined in Section 2 (44) of the Act, and words

'holding' and 'property' are used interchangeably in these Rules.

(h)

“Industrial Holding" shall include any holding or part of holding or structure, in

which products, or material of all kinds and properties are fabricated, assembled or

processed like assembly plants, laboratories, power plant, smoke house, refineries,

gas plants, mills, dairies, factories, etc.

(i)

“Municipality ” means an institution of self-Government constituted under Section

12 read with Article 243Q of the Constitution of India, and includes a Municipal

Corporation, a Municipal Council and a Nagar Panchayat, referred to in section 13;

(j)

"Property Tax Board” means the Board as created under section 138(A) of the Act

(k)

“Published” means published in one Hindi and one English daily Newspaper

prominently in circulation in the Municipality Area;

(l)

"UD&HD" means Urban Development and Housing Department of Government of

Bihar or any other department to whom responsibility of urban management is

assigned in future by Government of Bihar.

बहार गजट (असाधारण), 28 फरवर 2013

(m)

"Vacant Land" means any land acquired through purchase, gift or otherwise on

which building is not constructed after acquisition and also the appurtenant land of a

building that exceed the permissible ground coverage under the Building bye-laws.

(n)

All words and expressions used in these rules and defined in the Act shall have the

same meanings as assigned to them in the Act.

Classification of holding. – The holdings in the Municipality area shall be classified

by the Municipality on the following criteria :-

(a) Situation of the holding-

(i)

Holdings on the Principal Main Road,

(ii)

Holdings on the Main Road,

(iii)

Holdings on roads other than mentioned in sub-clauses (i) and (ii)

For the purpose of determining whether a holding is situated on the Principal Main

Road or the Main Road or on any other Road, the road facing the main

entrance of each holding shall be the deciding factor. In case, where the

properties are located on more than one road, Principal Main Road shall

prevail over the Main Road and the Main Road shall prevail over other road.

The Municipalities shall update the classification of the roads in the Municipal Area

every five years from the last effective date of such classification and publish

such list of revised Principal Main roads, Main roads as well as other roads

after approval from UD&HD, Government of Bihar.

(b) Use of the Holding –

(i)

Purely residential,

(ii)

Purely commercial or industrial (whether self owned or otherwise)

(iii)

Partly residential and partly commercial/industrial

(iv)

All Holdings other than sub-clauses (i), (ii) and (iii)

In cases where the use of holding is partly residential and partly commercial or

industrial, the actual area used for these shall be taken into account separately

and the rate prescribed for these different uses shall be levied accordingly.

Provided that the area occupied by the Communication/Mobile Towers and their

accessories, and advertising board or hoardings erected on any holding

including roof top and open land shall be treated as purely commercial.

Provided also that the roof top of a holding or a vacant land used for any

purpose other than residential use shall be treated as purely commercial.

(i)

Pucca building with R.C.C Roof,

(ii)

Pucca building with asbestos/corrugated sheet / stone or any other permanent

material roof,

(iii)

All other buildings not covered in sub-clauses (i) and (ii)

(d) Type of Occupancy-

(i)

Self-Occupied,

(ii) Tenant Occupied

If the Holding is Tenant Occupied, a factor of 1.5 (one and half) shall be applied to

the Annual Rental Value of the holding, irrespective of the use of the

Holdings.

(e)

Type of Non-residential use of Holdings :

(i)

Hotels, Restaurants, , clubs, cinema houses, guest houses, marriage halls and

all places of entertainment;

(ii)

Shops, Show room;

बहार गजट (असाधारण), 28 फरवर 2013

(iii)

Commercial offices, banks, hospitals and nursing homes, dispensaries,

laboratories;

(iv)

Government offices and Institutions;

(v)

Industries, workshops;

(vi)

Schools, colleges, and other educational institutions, research institutions;

(vii)

Educational and social institutions run by charitable trusts on no-profit no-

loss basis for benefit of poor, physically challenged, social security of

women and children;

(viii) Religious Places, and.

(ix)

Any other holdings not covered under sub-clause (i) to (viii).

Multiplying Factors.- For the purpose of fixing the holding tax the following

multiplying factors shall be applied to the Annual Rental Value of non-residential

holdings :

S.N.

Type of non-residential holdings

Multiplying

Factor

Hotels, bars, clubs, health club and marriage halls

II.

Shops( with less than 250 sq feet area)

III.

Shops (Other than II),show room, shopping malls,

cinema

houses,

multiplexes,

dispensaries,

laboratories, restaurants, guest houses,

1.5

IV.

Commercial offices, financial institutions, banks,

insurance offices, private hospitals and nursing

homes

Industries, workshops, storage, godowns, warehouses

VI.

Commercial establishments and undertakings of State

and Central government

VII.

Coaching Classes, guidance and training centres and

their hostels

1.5

VIII.

State and central government offices other than their

commercial establishments and undertakings

IX.

Private Schools, Private colleges, Private research

institutes, other Private educational institutions

and their hostels

1.5

Places, centres and institutions of spiritual and

religious nature

XI.

Educational and social institutions run by charitable

trusts on no-profit no-loss basis for benefit of

poor, physically challenged, social security of

women and children

XII.

Any other holdings not covered under (1) to (10)

Multiplying

factor shall be

1.5

Provided also that the non-commercial state and central government offices and

establishments covered under serial VIII in Rule-4 above shall be exempt from

paying Holding Tax but shall be liable to pay a "Service Charge" which shall be 75%

of the normal Holding Tax that such offices and establishment are liable to pay

under Rules.

Provided Holdings covered under serial no. X, purely for religious purposes, shall be fully

exempt from payment of Property Tax.

बहार गजट (असाधारण), 28 फरवर 2013

Method of calculation of carpet Area for calculation of Annual Rental Value of

a holding.- (1) For the calculation of annual rental value of holdings, measurement

of the carpet area shall be done as per provisions contained in sub-section (6) of

section 127 of the Bihar Municipal Act, 2007 and they shall be done in square feet or

in square meters and rounded up to the nearest feet or meter:

Provided that in case of petrol pumps, the areas and structures used for underground storage

shall be measured and included in the carpet area:

Provided further that the floor area of Communication/Mobile Towers and its accessories

shall be considered as carpet area for the purpose of Holding Tax assessment:

Provided further that the area occupied by an advertising board or a hording, whether these

are installed on the rooftop or open space of a holding, shall be considered as carpet

area for the purpose of calculation of annual rental value.

(2)

Where the property is found locked, or is not accessible for the measurement of

the carpet area for any reason whatsoever, the Municipality shall take into

consideration 75 percent of the plinth area of the property as carpet area for the

purpose of assessment of Property Tax until the property becomes accessible in

subsequent year.

Power to fix the Rental Value per square feet and the Annual Rental value. – (1)

The rate of rental value per square feet shall be fixed by the Municipality from time

to time with the prior approval of the State Government having regard to the

situation, use, type of construction, occupancy of the holdings, type of non-

residential use of holdings, or any other factor (s) as decided by the Municipality in

future.

(2)

The Annual Rental Value shall be computed as multiple of the carpet area, the

rental value per square feet/ square meter fixed under sub-rule (1) above, occupancy

factor as per Rule 3 (d) and the multiplying factor applicable to the type of non-

residential use of the property as per Rule 4.

Example: ARV = carpet area x rental value x occupancy factor (1 or 1.5 as the case may be)

x multiplying factor (applicable as per Rule 4).

Rate of Holding Tax. – Holding Tax shall be assessed on the basis of

percentage of annual rental value allowed under section 127 of the Bihar Municipal

Act, 2007.

8. Revision of Tax. – The Municipality may raise the rate of tax on annual rental value

within the range as prescribed under the Act and may revise the rental value with the

prior approval of the Government.

Provided that the Municipality shall not reduce the rate of tax without the prior

approval of the state government.

9. Vacant Land Tax. - All the vacant lands within the jurisdiction of Municipality shall be

taxed as follows:

(Rate Rupees per square Meter)

S.N. Type of Municipality

Principal Main Road

Main Road

Others

Municipal Corporation 5

Municipal Council

Nagar Panchayat

10. Reassessment. The General revision of Holding Tax shall be done by Municipalities

once every 5 years, which includes reassessment due to change in classification of

roads, use, type of non-residential use, occupancy and any other changed factors

and revise the rates of Holding Tax:

बहार गजट (असाधारण), 28 फरवर 2013

Provided that the Municipality shall comply with the advice of the Property Tax

Board communicated through the government from time to time.

11. Holding Tax Demand. - (1) Holding Tax for each fiscal year shall become due on 1^st

April of each Fiscal year. Each Municipality shall publish in local newspaper the

applicable rates and the method of computation of Holding Tax which shall be

payable in advance before 30^th June of each fiscal year.

(2) All dwelling units located in the slums and having a plinth area of less than 250 square

feet shall be exhumed from the payment of holding tax.

(3) 5 percent rebate on total Property Tax shall be given to such holdings/property that

adopts the technology and structure for rain water harvesting.

12. Rebates and Penalty. - If the entire Holding Tax due for the year is paid on or before

30^th June of each fiscal year, a five percent rebate shall be given as incentive to the

tax payer. No penal rate of interest at shall be levied if the entire tax due is paid by

30 September of the fiscal year. After 30 September of a fiscal year penal interest at

the rate of 1.5 (one point five) percent per month shall be levied:

Provided that the Municipality may, in special circumstances to be recorded in

writing, and with the approval of the Government, waive a portion of interest due

from various categories of the owners of the holding or assesses:

Provided further a person shall be deemed to be a defaulter on 01, October of the

fiscal year if any amount of holding tax is due on him, and the Municipality, apart

from levying and collecting penal rate of interest, shall use such means as provided

in by Rules and Regulation for collection from a defaulter of holding tax.

13. Self-declaration/Self-Assessment.- (1) Self- assessing their holding tax and paying it

to the Municipality without waiting for a demand notice shall be the responsibility of

the tax payer or owner of the holding.

(2) Every assessee / tax payer and owner of holding shall follow the scheme of self-

deceleration and self- assessment for the purpose of calculation and payment of

holding tax. The Municipality shall as early as practicable but not later than 6

months from the date of notification of these Rules by the Government introduce the

system of self- assessment of holding tax and for this purpose Municipality and /or

UD&HD shall prescribe Self-Assessment Form and issue guidelines to facilitate

self-assessment.

(3) If any owner of the holding or assesse wilfully suppresses material information essential

for assessment of holding tax or under assesses the holding tax, such persons shall

be liable for payment of difference between the amount actually payable and the

self-assessed tax and also a fine of one hundred percent of such differential amount.

14. Mandatory Declaration.- (1) Every owner of a holding whose holding has not been

previously assessed for holding tax as per rules shall within 3 months after

notification of these Rules self-assess the holding to calculate the holding tax and

pay the holding tax to the Municipality according to the provisions of this rule

(2) Upon failure to do the self- assessment of the holding within the stipulated time and

inform the Municipality a fine of 2,000 rupees on residential holding and a fine of

5,000 rupees on others holdings shall be payable.Every person liable to pay holding

tax on lands and building shall, within 30 days of acquiring land or building or both,

intimate the Municipality of such acquisition of property for assessment of holding

tax.

Failure to give such information shall make him liable to assessment from the date of

acquisition of property together with penalty of one hundred per cent of the arrears

becoming due on account of suppression of information.

बहार गजट (असाधारण), 28 फरवर 2013

15. Remission of Arrears of Holding Tax. - No municipality shall announce remission of

arrears of holding tax after coming into effect of these Rules without prior written

approval from the Government.

16. Write off of Holding Tax dues.- The municipality may write off arrears of holding tax

with the prior written approval of the government after having made serious efforts

for at least three years to recover the amount due. Full justification shall be given by

the Municipality for non-recovery of outstanding dues.

17. Recovery of Taxes by Municipality.- For timely recovery of the tax arrears, the

Municipality shall make regulation under section 158 of the Bihar Municipal Act,

2007 and provide for:-

(a)

issue of notice of demand, charging of notice fees, levy of interest for delayed

payment at a rate as may be specified , and the amount of penalty;

(b)

issue of warrant for attachment, distress, and sale of movable property for recovery

of tax dues;

(c)

Attachment and sale of immovable property for recovery of tax dues;

(d)

Recovery of dues from a person about to leave the municipal area;

(e)

Issue of warrant for attachment and realisation from the bank accounts and other

financial instruments held, individually or jointly, in the name of the defaulter,

(f)

Issue of body warrant for recovery of tax dues

Provided conditions precedent to making of regulations as defined per section 422 of BMA,

2007 amended to date are complied with.

Provided further that as per section 423 of BMA, 2007, no regulation made by the

municipality shall have any effect until it has been approved by the Urban

Development and Housing Department, Government of Bihar and published in the

Official Gazette.

18. Property Tax under these rules shall be assessed and collected also from all unapproved

and /or unauthorized buildings and structures. However, such collection of Property

Tax by an Urban Local Body shall not confer any legal status to such

buildings/structures and/ or a legal title upon their owners/occupiers.

19. The following Rules shall stand repealed with coming into effect of the Bihar Property

Tax Rules, 2013:- (a) Bihar Municipal Accounts (Recovery of Taxes) Rules 1951

regarding assessment, demand, collection of Holding, Latrine & Water Tax &

Annual Rental Value of Holding,

(b)

Assessment of Annual Rental Value of Holding Rules, 1993 and

(c)

Patna Municipal Corporation Accounts ( Recovery of Taxes) Rules, 1963

20. Power of the State Government for removal of difficulties– If any difficulty arises in

giving effect to these Rules, the Government shall have power to issue any direction

in the matter in consistent with the provisions of these Rules.

By order of the Governor of Bihar,

JAI SINGH,

Joint Secretary to Government.

—————

अधी0क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु6ित।

बहार गजट (असाधारण) 160-571+200-ड0ट0पी0।

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