2
बहार गजट (असाधारण), 1 अूील 2013
fcgkj foÙk vf/kfu;e] 2013
[fcgkj vf/
fcgkj vf/
fcgkj vf/
fcgkj vf/kfu;e
kfu;e
kfu;e
kfu;e 3] ] ] ] 2013
2013
2013
2013]
izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj is'kk] O;kikj] vkthfodk
,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ,oa fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 ¼fcgkj
vf/kfu;e 8] 1994½ esa la'kks/ku djus ds fy, vf/kfu;eA
Hkkjr x.kjkT; ds pkSlBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%&
1- laf{kIr uke] foLrkj vkSj izkjEHk A& ¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2013 dgk tk
ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjar izo`Ùk gksxkA
Hkkx&1
fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la’kks/ku
2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼ vf/kfu;e 27] 2005½ esa ,d ubZ /kkjk&15[k dk
var%LFkkiuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&15d ds ckn fuEufyf[kr ubZ
/kkjk&15[k var%LFkkfir dh tk;sxh] ;Fkk&
^^15[k vf/kfu;e ds v/khu ns; dj ds cnys fu;r jkf’k vFkok fu;r nj ls dj dk Hkqxrku&
¼1½ bl vf/kfu;e esa varfoZ"V fdlh izfrdwy ckr ds gksrs gq, Hkh ijarq bl lEca/k esa cuk, x, fu;eksa ds v/khu]
jkT; ljdkj] vf/klwpuk }kjk vkSj ,sls eky vFkok ,slh Js.kh ;k fooj.k ds eky rFkk ,slh 'krksZa ,oa fucZa/kuksa ds
v/khu jgrs gq, tks vf/klwpuk esa fufnZ"V fd, tk,¡] fdlh oxZ vFkok Js.kh ds O;ogkfj;ksa dks muds }kjk fdlh
laO;ogkj ds lEca/k esa lans; dj ds cnys esa] ipkl gtkj :i;ksa ls vuf/kd ,d fu;r jkf'k vFkok ,slh nj ij
ifjxf.kr fdlh jde dk] tks laO;ogkj ds ewY; ds ik¡p izfr'kr ls vuf/kd gks] tks vf/klwpuk esa fofufnZ"V dh
tk;] lank; djus dh vuqefr ns ldsxh %
ijarq ;g fd jkT; ljdkj laO;ogkj ds fofHkUu ewY; Js.kh gsrq fHkUu jkf'k;k¡ fofufnZ"V dj ldsxhA
¼2½ vf/klwpuk esa] mi&/kkjk ¼1½ ds v/khu ns; dj ds Hkqxrku dk le; rFkk Hkqxrku dh jhfr jkT;
ljdkj }kjk fufnZ"V fd;k tkuk oS/k gksxkA
¼3½ ,sls O;ogkjh ftu ij mi&/kkjk ¼1½ ds mica/k ykxw gksrs gksa]&
¼d½ mi&/kkjk ¼1½ ds v/khu tkjh dh xbZ vf/klwpuk] esa fofufnZ"V jkf'k ls vf/kd jkf'k izHkkfjr ugh djsaxs(
rFkk
¼[k½ muds }kjk fd, x, fcØ; ds lEcU/k esa dj&chtd tkjh djus ds gdnkj ugha gksaxsA**
Hkkx&2
fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa la’kks/ku
3- fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼fcgkj vf/kfu;e
10]2011½ dh /kkjk&7 esa la’kks/kuA&fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼
fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 dh mi&/kkjk ¼1½ dk ijarqd fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk]
;Fkk&
^^ijarq fdlh dk;Z fu;kstd ds vfrfjDr vf/kfu;e ds v/khu dj Hkqxrku dk nk;h izR;sd O;fDr ftlus
vf/kfu;e dh /kkjk& 8 dh mi&/kkjk ¼3½ ds v/khu Hkqxrs; dj C;kt lfgr] ;fn dksbZ gks] dk Hkqxrku dj fn;k gS]
ds }kjk bl /kkjk esa fufnZ"V fooj.kh nkf[ky fd;k tkuk visf{kr ugha gksxkA**
Hkkx&3
fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku
4- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku A—mDr vf/kfu;e dh
/kkjk&5 dh mi&/kkjk ¼6½ ds ckn ,d ubZ mi&/kkjk ¼7½ fuEufyf[kr }kjk vUr%LFkkfir dh tk;sxh] ;Fkk&
^^¼7½
;fn dksbZ frifg;k okgu@VSDlh@eSDlh dSc@ eksVj dSc efgyk ds uke ij O;olkf;d okgu
ds :i esa fucaf/kr fd;k tkuk gks vkSj mDr okgu dk ifjpkyu Lo;a ml efgyk ;k vU; efgyk pkyd ftuds
ikl O;olkf;d pkyd vuqKfIr gS] ds }kjk fd;k tkuk gS] rks oSls okguksa ds fuca/ku gsrq iFk dj esa 'krizfr'kr
NwV iznku dh tk;xhA
mi;qZDr izko/kkuksa ds mYya?ku ds nks"kh ik;s tkus okys okguksa ij mDr okgu ds fy, ns; ,d eq'r dj ,oa
mruh gh jkf'k vFkZn.M ds :i esa ns; gksxhA**
5-
fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A—mDr vf/kfu;e
dh /kkjk&7 dh mi&/kkjk&¼5½ ds ijUrqd dks foyksfir fd;k tk;sxkA
6- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/kuA& fcgkj eksVjokgu
djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk&
3
बहार गजट (असाधारण), 1 अूील 2013
^^¼8½ ¼d½ xSj&d`f"k dk;Z gsrq mi;ksx esa yk;s tkus okys ;k j[ks x;s VSªDVj ij blds Ø; ewY;] oSV dks
NksM+dj] dk 2 % ¼nks izfr'kr½ vkthou dj ns; gksxk A
¼[k½ lHkh izdkj ds ynku {kerk ds fucaf/kr Vsªyjksa ij vkthou ,d eq'r dj :0 10]000 ¼nl gtkj½
ns; gksxk A
7- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&11 esa la'kks/kuA& mDr vf/kfu;e dh
/kkjk&11 dh mi&/kkjk ¼1½ esa fuEufyf[kr ijUrqd vUr%LFkkfir fd, tk,xsa(& ;Fkk&
^^ijUrq ;g fd jkT; ljdkj }kjk iFkdj ds Hkqxrku ds fy, izkjEHk dh x;h cSadksa ds ek/;e ls bZ&isesaV
dh fofgr izfØ;k }kjk okgu Lokeh ds MsfcV dkMZ@ØsfMV dkMZ@baVjusV cSafdax vkfn ls tek dh x;h jkf'k ds
QyLo:i fuxZr dEI;wVjhd`r Vksdu gh mDr /kkjk ds v/;/khu ^VSDl Vksdu* O;og`r fd;k tk,xk A bl Vksdu
ij inkf/kdkjh dk ewy gLrk{kj vfuok;Z ugha gksxk A blh izdkj okgu lkW¶Vos;j ds ek/;e ls fuxZr ^VSDl Vksdu*
ij Hkh djkjksi.k inkf/kdkjh dk gLrk{kj vfuok;Z ugha gksxk A**
8- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&28 esa la'kks/kuA& mDr vf/kfu;e dh
/kkjk&28 dh mi&/kkjk ¼7½ fuEufyf[kr }kjk izfrLFkkfir fd, tk,xsa] ;Fkk&
^^¼7½ jkT; ls ckgj fucaf/kr okgu ;fn fcgkj jkT; esa fcuk dj Hkqxrku fd;s ;k fcuk oS/k ijfeV ds
ifjpkfyr ik;s tkrs gSa rks mu okguksa dks 30 fnuksa rd vLFkk;h ifjpkyu ds fy, fu/kkZfjr dj ,oa mDr dj dh
nqxquh jkf'k vFkZ n.M ds :i esa muds }kjk Hkqxrs; gksxk A vFkZ n.M dh jkf'k fdlh Hkh ifjfLFkfr esa :0 5000
¼ik¡p gtkj½ ls de ugha gksxh A
9- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la'kksf/kr] 2012½ dh vuqlwph&1 dk
Hkkx&d dk izfrLFkkiuA& mDr vf/kfu;e dh vuqlwph&1 dk Hkkx&d fuEufyf[kr }kjk izfrLFkkfir fd;k
tk;xk%&
vuqlwph&1
oS;fDrd okguksa ds fy, ,d eq'r dj dh nj rkfydk
/kkjk&7 dh mi&/kkjk ¼1½ ns[ksa
[kaM
Øekad
fuca/ku dk LVst
okguksa dk oxZ
eksVj lkbZfdy
O;fDrxr eksVj dkj] thi
,oa 12 cSBku {kerk rd
ds vkseuh cl
1
2
3
4
5
v
fuca/ku ds le; vFkok
izFke fuca/ku ds le; 1
o"kZ rd dh mez
,deq'r dj okgu ds
oSV jfgr Ø; ewY; dk
7%
,deq'r dj okgu ds oSV
jfgr Ø; ewY; dk 7%
c
;fn okgu iwoZ ls
fucaf/kr gS vkSj mldh
izFke fuca/ku ls mez
[kaM v dkWye ¼4½ ds
v/khu mnxzg.k fd;s
tkus okyk ,deq'r dj
dk izfr'kr A
[kaM v dkWye ¼5½ ds v/khu
mnxzg.k fd;s tkus okys
,deq'r dj dk izfr'kr A
1
,d o"kZ ls vf/kd ijUrq
nks o"kZ ls de
95%
95%
2
nks o"kZ ls vf/kd ijUrq
rhu o"kZ ls de
90%
90%
3
rhu o"kZ ls vf/kd
ijUrq pkj o"kZ ls de
85%
85%
4
pkj o"kZ ls vf/kd ijUrq
ikWp o"kZ ls de
80%
80%
5
ikWp o"kZ ls vf/kd
ijUrq Ng o"kZ ls de
75%
75%
6
Ng o"kZ ls vf/kd ijUrq
lkr o"kZ ls de
70%
70%
4
बहार गजट (असाधारण), 1 अूील 2013
[kaM
Øekad
fuca/ku dk LVst
okguksa dk oxZ
eksVj lkbZfdy
O;fDrxr eksVj dkj] thi
,oa 12 cSBku {kerk rd
ds vkseuh cl
1
2
3
4
5
7
lkr o"kZ ls vf/kd ijUrq
vkB o"kZ ls de
65%
65%
8
vkB o"kZ ls vf/kd
ijUrq ukS o"kZ ls de
60%
60%
9
ukS o"kZ ls vf/kd ijUrq
nl o"kZ ls de
55%
55%
10
nl o"kZ ls vf/kd ijUrq
X;kjg o"kZ ls de
50%
50%
11
X;kjg o"kZ ls vf/kd
ijUrq ckjg o"kZ ls de
45%
45%
12
ckjg o"kZ ls vf/kd
ijUrq rsjg o"kZ ls de
40%
40%
13
rsjg o"kZ ls vf/kd
ijUrq pkSng o"kZ ls de
35%
35%
14
pkSng o"kZ ls vf/kd
ijUrq ianzg o"kZ ls de
30%
30%
15
ianzg o"kZ ls vf/kd
25%
25%
10- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx&x dk Øe la[;k&3&d
¼ii½ esa la'kks/kuA& fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x dk Øe la[;k&3&d¼ii½
dks fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk&
^^3&d¼ii½&¼d½ O;olkf;d mi;ksx esa yk;s tkus okys ;k j[ks x;s VSDlh@eksVj dSc@eSDlh dSc ij oSV
jfgr Ø;ewY; dk 5% dh nj ls 15 ¼ianzg½ o"kksZa ds fy, ,d eq'r dj ns; gksxk A
¼[k½ iwoZ ls fucaf/kr pkj cSBku {kerk ¼pkyd dks NksM+dj½ okys VSDlh dks okf"kZd 3200 :0 ¼rhu gtkj
nks lkS½ dj ns; gksxk A
¼x½ pkj ls vf/kd cSBku {kerk ¼pkyd dks NksM+dj½ okys VSDlh@eksVj dSc@eSDlh dSc dks :0 3200
¼rhu gtkj nks lkS½ ,oa :0 500 ¼ik¡p lkS½ izR;sd vfrfjDr lhV ds fy, okf"kZd dj ns; gksxk(
ijUrq
fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la'kksf/kr½ dh vuqlwph&I Hkkx&^d* ds
vuqlkj iwoZ ls fucaf/kr okgu ,oa muds izFke fuca/ku ls mez ds vk/kkj ij VSDlh@eksVj dSc@eSDlh dSc ds fy,
vf/kjksfir ,deq'r dj Hkqxrs; gksxk A**
11- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 dk Øe la[;k&3 ¼x½ dk
la'kks/kuA& mDr vf/kfu;e dh vuqlwph&1 dk Hkkx&x ds Øe la[;k&3 ¼x½ dks fuEufyf[kr }kjk izfrLFkkfir
fd;k tk,xk] ;Fkk&
^^3 ¼x½ frifg;k okgu%
¼d½ pkj O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+dj½
u;s fucaf/kr frifg;k okguksa ij 15 o"kksZa ds fy, :0 9000 ¼ukS gtkj½ ,deq'r dj ns; gksxk A
vFkok
¼i½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gksa jkT; esa izFke fuca/ku
dh frfFk ls 10 ¼nl½ o"kksZa ds fy, ,d eq'r dj :0 6]000 ¼Ng gtkj½ ns; gksxk A
¼ii½ 10 o"kksZa ls vf/kd iqjkus frifg;k okguksa ij vxys izR;sd ikWap o"kksZa ds fy, ,deq'r :0 6]000 ¼Ng
gtkj½ dj ns; gksxk A
5
बहार गजट (असाधारण), 1 अूील 2013
¼[k½ 7 O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+dj½&
u;s fucaf/kr frifg;k okguksa ij 15 o"kksZa ds fy, :0 13500 ¼rsjg gtkj ik¡p lkS½ ,d eq'r dj ns;
gksxkA
vFkok
¼i½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gks jkT; esa izFke fuca/ku dh
frfFk ls 10 o"kksZa ds fy, ,d eq'r dj :0 9]000 ¼ukS gtkj½ ns; gksxk A
¼ii½ 10 o"kksZa ls vf/kd iqjkus okguksa ij vxys izR;sd ikWap o"kksZa ds fy, ,deq'r :0 9]000 ¼ukS gtkj½
dj ns; gksxk A**
12- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x Øe la[;k&4 esa
la'kks/kuA& fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x Øe la[;k&4 fuEufyf[kr }kjk
izfrLFkkfir fd;k tk;sxk] ;Fkk&
^^
4
ekyokgd] eksVj dSc ,oa eSDlh dSc ls vU;Fkk iSlsUtj
ifjogu okgu ¼pkyd ,oa laokgd dks NksM+dj½&
¼d½
13 O;fDr;ksa ls vU;wu vkSj 26 O;fDr;ksa ls vuf/kd cSBku
{kerk A
:0 500 ¼ik¡p lkS½ izfr lhV
izfr o"kZ
¼[k½
27 O;fDr;ksa ls vU;wu vkSj 32 O;fDr;ksa ls vuf/kd cSBku
{kerk A
:0 550 ¼ik¡p lkS ipkl½ izfr
lhV izfr o"kZ
¼x½
33 O;fDr;ksa ;k mlls vf/kd cSBku {kerk A
:0 650 ¼Ng lkS ipkl½ izfr
lhV izfr o"kZ
¼?k½
okYoks] elhZMht ,oa mlds lerqY; cl
:0 1000 ¼,d gtkj½ izfr
lhV izfr o"kZ
ijUrq iSlsatj okguksa dh cSBku {kerk dk fu/kkZj.k ,oa ml ij djk/kku mDr okgu ds Oghy csl ds vk/kkj
ij fu/kkZfjr lk/kkj.k cl ds cSBku {kerk ds vuqlkj vf/kjksfir gksxh A**
13- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 esa la'kks/kuA& fcgkj eksVj okgu
djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 Hkkx&x Øe la[;k&1 dks foyksfir fd;k tkrk gS%&
¼1½
Øe la[;k&
1
foyksfir
14- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&2 esa la'kks/kuA&mDr vf/kfu;e dh
vuqlwph&2 dk fuEukafdr Øekad foyksfir fd;k tkrk gS%&
¼1½
Øe la[;k&
2 ¼[k½
foyksfir
¼2½
Øe la[;k&
3
foyksfir
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
1 vizhy 2013
laŒ ,y0th0&1&7@2013@60@yst%—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky
}kjk fnukad 27 ekpZ 2013 dks vuqer fcgkj foÙk vf/kfu;e] 2013 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/kd`r ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
6
बहार गजट (असाधारण), 1 अूील 2013
BIHAR FINANCE ACT, 2013
[Bihar Act 3, 2013]
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005, THE BIHAR TAX ON
PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011, AND
BIHAR MOTOR VEHICLE TAXATION ACT, 1994.
Be it enacted by the Legislature of the State of Bihar in the Sixty fourth year of
the Republic of India as follows:-
1. Short title, extent and commencement.—(1) This Act may be called the Bihar
Finance Act, 2013.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force at once.
PART-1
AMENDMENT IN THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005)
2. Insertion of a new section 15B in the Bihar Value Added Tax Act, 2005 (Act 27 of
2005) herein after referred to as Act 27, 2005-—After section 15A of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005), the following new section 15B shall be inserted,
namely—
“15B. Payment of a fixed amount or payment at a fixed rate in lieu of the tax
payable under the Act- (1) Notwithstanding anything to the contrary contained in the Act
but subject to such Rules as may be made in this behalf, the State Government may, in
respect of such goods or class or description of goods and subject to such conditions and
restrictions as may be specified in a notification issued in this behalf, permit any class or
description of dealers to pay, in lieu of the tax payable by him in respect of any transaction,
either a fixed amount, not exceeding fifty thousand rupees, or an amount calculated at such
rate, not exceeding five percent of the value of the transaction, as may be specified in the
notification:
Provided that the State Government may specify different amounts in respect of
different ranges of values of the transaction.
(2) It shall be lawful for the State Government to specify, in the notification, the time
at which and the manner in which the amount payable under sub-section (1) shall be paid.
(3) Every dealer to whom the provisions of sub-section (1) apply shall—
(a) not charge any tax in excess of the amount specified in the notification issued
under sub-section (1); and
(b) not be entitled to issue any tax invoice in respect of any sale made by him.”
PART-2
AMENDMENT IN THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
ACT, 2011
3. Amendment of Section 7 of the Bihar Tax on Professions, Trades, Callings and
Employments Act, 2011 (Bihar Act 10 of 2011) .—The proviso to sub-Section (1) of Section
7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act
10 of 2011), shall be substituted by the following, namely—
“Provided that every person, other than an employer, liable to tax under this Act,
who has remitted the tax from him due under the Act, along with the interest, if any, payable
under sub-Section (3) of Section 8 of the Act shall not be required to furnish the return
specified in this Section.”
7
बहार गजट (असाधारण), 1 अूील 2013
PART-3
AMENDMENT IN BIHAR MOTOR VEHICLES TAXATION ACT, 1994
4. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994—In the said
Act a new sub section-(7) shall be inserted after sub section (6) of section-5 namely-
“(7) if a new vehicle three wheeler/taxis/motor cab/maxi cab is being registered in
the name of a female as commercial vehicle and she possessed a valid transport driving
license with a purpose to operate/ply either herself or by any other female driver having
valid transport driving license exclusively, then the said vehicle will be given 100%
exemption in road tax.
In case of violation of above provision, the said vehicle will be charged admissible
one time tax for such vehicle and penalty of equivalent amount.
5. Amendment in section-7of the Bihar Motor Vehicles Taxation Act, 1994.—Proviso
of sub section (5) of section 7 of the Bihar Motor Vehicles Act, 1994 shall be deleted.
6. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8
of 1994) –sub section (8) of section 7 of the Bihar Motor Vehicle Taxation Act 1994 shall
be substituted by the following, namely—
“(8) (a) One time tax for the life time of the vehicle shall be levied on tractor used
or kept for use for other than agricultural purpose at the rate of two percent of the cost of the
vehicle excluding Value Added Tax.
(b) One time tax for the life time at the rate of Rs. 10,000 shall be levied on the
registration of trailers of all laden capacity .
7. Amendment of section-11 of Bihar Motor Vehicle taxation Act, 1994—In the said
Act the following proviso shall be inserted in sub-section (1) of section-11, namely-
“Provided that the computerized token issued under E-payment scheme launched by
the State Government for the payment of road tax through banks as a result payment of tax
by the vehicle owner through Debit card/Credit card/ internet banking etc. shall be treated as
a valid ‘Tax Token’ under the Act. Signature of the Taxing Officer shall not required on
such token. Similarly, the tax token issued through ‘VAHAN’ software shall not require
signature of taxing officer.”
8. Amendment of section-28 of the Bihar Motor Vehicles Taxation Act, 1994—In the
said Act Sub-section-(7) of section-28 shall be substituted by the following, namely-
“(7) Vehicles registered in other States, if found plying in the State of Bihar without
payment of prescribed taxes or without a valid permit, shall be liable to pay taxes prescribed
for 30 days period for vehicles plying under temporary permit and in addition to this, a
penalty equal to two times of tax amount. Amount of penalty shall not be less than Rs.
5000.”
9. Substitution of the Part A of the Schedule-I of the Bihar Motor Vehicles Taxation
Act, 1994 (As amended, 2012) – In the said Act Part A of Schedule-I shall be substituted by
the following:
8
बहार गजट (असाधारण), 1 अूील 2013
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 Cycle
Motorcars, Jeep
and Omnibuses up
to seating capacity
of 12 used for
personal use
1
2
3
4
5
A
Up to one year of age at the
time of registration or first
registration
One time tax at the
rate of 7% cost of
vehicles excluding
VAT
One time tax at the
rate of 7% cost of
vehicles excluding
VAT
B
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)
1
More than one year but not
more than two years
95%
95%
2
More than two years but not
more than three years
90%
90%
3
More than three years but not
more than four years
85%
85%
4
More than four years but not
more than five years
80%
80%
5
More than five years but not
more than six years
75%
75%
6
More than six years but not
more than seven years
70%
70%
7
More than seven years but
not more than eight years
65%
65%
8
More than eight years but not
more than nine years
60%
60%
9
More than nine years but not
more than ten years
55%
55%
10
More than ten years but not
more than eleven years
50%
50%
11
More than eleven years but
not more than twelve years
45%
45%
12
More than twelve years but
not more than thirteen years
40%
40%
13
More than thirteen years but
not more than fourteen years
35%
35%
14
More than fourteen years but
not more than fifteen years
30%
30%
15
More than fifteen years
25%
25%
9
बहार गजट (असाधारण), 1 अूील 2013
10. Amendment of the serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor
Vehicle Taxation Act, 1994-— Serial no.-3a(ii) of part-c of the schedule-1 of the Bihar
Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely-
" (ii) (a) One time tax @ 5% of the vehicle cost excluding VAT shall be levied at the
time of registration for a period of 15 years for taxi/maxi cab/motor cab.
(b) Taxi seating capacity upto 4, (excluding driver) registered previously shall have
to pay Rs. 3200/- per annum.
(c) Taxi/Motor cab/Maxi cab having seating capacity more than 4 (excluding driver)
shall have to pay Rs. 3200/- per annum and in addition thereof Rs. 500/- per seat per annum
for more than 4 seats.
“Provided that one time tax as applicable for maxi/motor cabs/ maxi cabs shall be
levied on the basis of age from the vehicles already registered for more than one year as per
schedule-1 part-A of Bihar Motor vehicle Taxation Act, 1994 (as Amended).”
11. Amendment of the part-C of schedule-1 serial no.-3(C) of the Bihar Motor
Vehicle Taxation Act, 1994—In the said Act Part-C of schedule-1 serial no.-3(C) shall be
substituted by the following, namely.—
“3(C) : Three Wheeler -
(a) Three Wheeler with seating capacity not more than 4 persons (excluding the
driver).
A one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle.
or
Three wheelers – (i) A one-time tax of Rs. 6,000/- on all three wheelers up to one
year of age at the time of registration for a period of ten years from the date of first
registration in the State :
(ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which
are more than ten years old.
(b) Three wheelers with seating capacity up to 7 persons (excluding the driver) –
A one time tax of Rs. 13500/- shall be levied for 15 Years from new registered
vehicles.
or
(i) A one-time tax of Rs. 9,000/- on all three wheelers up to one year of age at the
time of registration for a period of ten years from the date of first registration in the State.
(ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which
are more than ten years old.
12. Amendment of serial no.-4 of the schedule-1 part-C of the Bihar Motor Vehicle
Taxation Act, 1994.—Serial no. 4 of schedule-1 part-C of the Bihar Motor Vehicle Act
1994 shall be substituted by the following; namely—
"
4. Transport vehicles other than goods carriages,
motor cabs and maxi cabs excluding of the driver
and conductor.
Annual Rate of Tax
(a) Seating capacity not less than 13 persons
and not more than 26 persons.
(b) Seating capacity not less than 27 persons
and not more than 32 persons.
(c) Seating capacity 33 persons or more.
(d) Volvo, Mercedez and equivalent bus.
Rs. 500/- per seat, per annum.
Rs. 550/- per seat, per annum.
Rs. 650/- per seat, per annum.
Rs. 1000/- per seat, per annum
10
बहार गजट (असाधारण), 1 अूील 2013
Provided that the tax calculation for all passenger vehicles shall be done according to
the minimum seating capacity prescribed for the general buses on the basis of their wheel
base."
13. Amendment of schedule-1 of Bihar Motor Vehicle Taxation Act, 1994—The
following parts of serial no. 1 part-C of schedule-1 of the Bihar Motor Vehicle Taxation Act
1994 shall be deleted.
(1) Serial no. 1
Deleted
14. Amendment of schedule-II of Bihar Motor Vehicle Taxation Act, 1994—In the
said Act the following parts of the schedule-II shall be deleted.
i.
Serial no.-2 (b)
Deleted
ii. Serial no.-3
Deleted
By order of the Governor of Bihar,
VINOD KUMAR SINHA,
Secretary to Government.
—————
अधी.क, सिचवालय मुिणालय,
बहार, पटना ारा ूकािशत एवं मु2ित।
बहार गजट (असाधारण) 261-571+400-ड0ट0पी0।
Website: http://egazette.bih.nic.in
