ब

अ

बहार स

(सं

सं

सं0

0 पटना

पटना

पटना 769

769

769)

)

पटन

la0 ,y0th0&1&11@2014@y

ftlij egkefge jkT;iky fnukad

lwpuk ds fy;s izdkf'kr fd;k tkr

िनबंधन

बहार

बहार गजट

गजट

असाधारण अंक

सरकार ारा ूकािश

28 भाि

भाि

भाि 1936

1936

1936 (श0)

ना

ना,

, शुबवार

शुबवार

शुबवार,

, 19

19 िसत) ब

िसत) ब

िसत) बर 2014

2014

fof/k foHkkx

&&&&&&&&&&&&

vf/klwpuk,a

19 flrEcj 2014

yst% 106 A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuE

12 flrEcj] 2014 dks vuqefr ns pqdsa gSa] blds }k

rk gSA

fcgkj&jkT;iky ds

mTToy dqekj

ljdkj ds fo'ks"k

नसं या पी0ट,0-40

शत

Eufyf[kr vf/kfu;e]

kjk loZ&lk/kkj.k dh

vkns'k ls]

nqcs]

lfpoA

बहार गजट (असाधारण), 19

19 िसत) ब

िसत) ब

िसत) बर 2014

2014

fcgkj foÙk vf/kfu;e] 2014

[fcgkj vf/kfu;e 15] 2014]

izLrkouk

izLrkouk& fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy,

fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy,

fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, vf/kfu;e

vf/kfu;e

vf/kfu;eA

Hkkjr x.kjkT; ds iSalBosa 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] 2014 dgk tk

ldsxkA

¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA

¼3½ ;g rqjar izo`Ùk gksxkA

2- fcgkj eksVj okgu djkjksi.k vf/kfu;

fcgkj eksVj okgu djkjksi.k vf/kfu;

fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku

e 1994 dh /kkjk&5 esa la'kks/ku

e 1994 dh /kkjk&5 esa la'kks/ku A—mDr vf/kfu;e

1994 dh /kkjk&5 dh mi&/kkjk ¼7½ esa fuEufyf[kr ijUrqd tksM+k tk;xk %&

^^ijUrq ;fn dksbZ frifg;k okgu] VSDlh] eksVj dSc] ;k eSDlh dSc efgyk ds uke

ij O;olkf;d okgu ds :i esa fucaf/kr gS ,oa mudh Lo;a dh O;olkf;d vuqKfIr ugha

gksus ds dkj.k VSDl NwV dk ykHk ugha fey ik;k gS] vkSj iwjs dj dk Hkqxrku dj fn;k

gS] oSlh fLFkfr esa] mDr efgyk dks leqfpr oS/k O;olkf;d MªkbZfoax vuqKfIr izkIr dj ysus

ds ckn bl vk'k; dh vuqKfIr ,oa izek.k&i= izLrqr djus ij fcgkj eksVj okgu djkjksi.k

vf/kfu;e 1994 dh vuqlwph&1 Hkkx&^[k* ds v/khu fofufnZ"V nj ls iFkdj dh okilh dk

gd gksxk A**

3- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku

fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku

fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A—mDr vf/kfu;e]

1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dks fuEufyf[kr }kjk izfrLFkkfir dh tk;xh %&

^^¼8½

^^¼8½ VSªDVj ds oSV jfgr Ø; ewY; dk 4-5% ¼lk<+s pkj izfr'kr½ ,d eq'r

vkthou iFkdj ns; gksxk(

ijUrq ;g fd VªSDVj ds Vsªyj ds fuca/ku ds le; Vªsyj ls dksbZ iFkdj olwyuh;

ugh gksxk A

4- fcgkj eksVjokgu

fcgkj eksVjokgu

fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A

djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A

djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A—fcgkj

eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph 1 Hkkx ¼x½ dk Øe la[;k&3&d ¼ii½ fuEufyf[kr

}kjk izfrLFkkfir dh tk;xh %&

^^¼ii½ VSDlh@eksVj dSc@eSDlh dSc ij oSV jfgr Ø;ewY; dk 7% dh nj ls 15 o"kksZa

ds fy, ,d eq'r dj mn~x`ghr fd;k tk;xk A

ijUrq ,sls okguksa }kjk Hkqxrs; ,d eq'r dj dh x.kuk igys Hkqxrku dh xbZ dj

dh jkf'k dks vuqlwph&1 ds vuqlkj ?kVkdj dh tk;xh A

5- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk

fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk

fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph&1 ds Hkkx ¼

vuqlwph&1 ds Hkkx ¼

vuqlwph&1 ds Hkkx ¼x½ ds Øe

x½ ds Øe

la[;k&4 esa la'kks/ku

la[;k&4 esa la'kks/ku A—fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph&1 Hkkx ¼x½ Øe

la[;k&4 dk fuEufyf[kr }kjk izfrLFkkfir fd;k tkrk gS] ;Fkk %&

ekyokgd] eksVj dSc ,oa

eSDlh dSc ls vU;Fkk iSlsUtj

ifjogu okgu ¼pkyd ,oa

laokgd dks NksM+dj½&

dj dh nj

okf"kZd

¼lk/kkj.k

cl½

dj dh nj

okf"kZd

¼lseh

MhyDl½

dj dh nj

okf"kZd

¼MhyDl½

dj dh nj

okf"kZd

¼okYoks] elhZMht

,oa mlds

lerqY; cl½

¼d½ 13 O;fDr;ksa ls vU;wu vkSj

26 O;fDr;ksa ls vuf/kd

cSBku {kerkA

:0 500

izfr lhV

:0 625

izfr lhV

:0 735

izfr lhV

¼[k½ 27 O;fDr;ksa ls vU;wu vkSj

32 O;fDr;ksa ls vuf/kd

cSBku {kerk A

:0 550

izfr lhV

:0 700

izfr lhV

:0 810

izfr lhV

¼x½ 33 O;fDr;ksa ;k mlls vf/kd

cSBku {kerk A

:0 650

izfr lhV

:0 820

izfr lhV

:0 975

izfr lhV

¼?k½ okYoks] elhZMht ,oa mlds

lerqY; cl

:0 1250

बहार गजट (असाधारण), 19

19 िसत) ब

िसत) ब

िसत) बर 2014

2014

1- dj ds fy, fdlh cl esa ,d Lyhij lhV dh x.kuk nks cSBku lhV ds :i esa dh

tk;xhA

2- ¼d½ lHkh ifjogu okguksa ds eksVj okgu dj dh x.kuk] Oghy csl ij vk/kkfjr ;kf=;ksa

ds fy, cSBku la[;k ij fuEufyf[kr rkfydk esa LrEHk 2] 3] 4 esa bafxr ds vuqlkj dh tk,xh %&

Oghy osl

lk/kkj.k cl

lseh MhyDl cl

MhyDl cl

228

216

210

206

205

203

204

190

180

179

176

167

166

165

163

143

142

¼[k½ daiuh }kjk fufeZr eksVj okguksa dh n'kk esa] dsUnzh; eksVj okgu fu;ekoyh] 1989 ds

fu;e&126 ds vuqlkj] izkf/kd`r ,tsUlh }kjk vuqeksfnr lhVksa ds vk/kkj ij] dj dh x.kuk dh

tk,xh A

fcgkj&jkT;iky ds vkns'k ls]

mTToy dqekj nqcs]

ljdkj ds fo'ks"k lfpoA

19 flrEcj 2014

la0 ,y0th0&1&11@2014@ 107@yst% A& fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge

jkT;iky }kjk fnukad 12 flrEcj 2014 dks vuqer fcgkj foÙk vf/kfu;e] 2014 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 [kaM¼3½ 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]

mTToy dqekj nqcs]

ljdkj ds fo'ks"k lfpoA

बहार गजट (असाधारण), 19

19 िसत) ब

िसत) ब

िसत) बर 2014

2014

[Bihar Act 15, 2014]

BIHAR FINANCE ACT, 2014

ACT

TO AMEND BIHAR MOTOR VEHICLE TAXATION ACT, 1994.

Be it enacted by the Legislature of the State of Bihar in the Sixty fifth year of

the Republic of India as follows:-

1. Short title, extent and commencement—(1) This Act may be called the Bihar

Finance Act, 2014.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come in to force at once.

2. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994.—The

following proviso shall be added to sub section (7) of section 5 of the said Act, 1994:-

“Provided that if a three wheeler/taxi/motor cab/maxi cab is registered in the

name of female as a commercial vehicle and she does not have tax-

exemption due to want of valid professional driving licence and has paid full

tax, in such case, the said female, after getting proper valid professional

driving licence, is entitled to get refund at the rate specified under schedule-1

Part-B of the B.M.V. Taxation Act, 1994 on producing the licence and

certificate of this intent.

3. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994.—Sub

section (8) of section 7 of the said Act shall be substituted by the following :–

“(8) One time tax for the life time of the vehicle shall be levied on tractor at

the rate of 4.5% of the cost of the tractor excluding Value Added Tax.

Provided that no road tax shall be levied at the time of registration of trailer of the

tractor.

4. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994, —

Serial no.-3(a)(ii) of Part-C of schedule-1 of the said Act of 1994 Shall be substituted by the

following: -

"(ii) One time tax @ 7% 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.

Provided that one time tax payable by such vehicle shall be calculated after

deducting the tax amount as per schedule-1 which is already paid.

5. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994.—

Serial no. 4 of part-C of schedule-1 of the said Act, 1994 shall be substituted by the

following :-

Transport

vehicles

other

than

goods

carriages, motor cabs

and

maxi

cabs

excluding

the

driver and conductor.

Annual

Rate of Tax

(Ordinary

Bus)

Annual

Rate of Tax

(Semi

Deluxe)

Annual

Rate of Tax

(Deluxe)

Annual Rate

of Tax

(Volvo,

Mercedes &

Equivalent )

(a)

Seating capacity not

less than 13 persons

and not more than 26

persons.

Rs. 500 per

seat.

Rs. 625

per seat.

Rs. 735 per

seat.

(b)

Seating capacity not

less than 27 persons

Rs. 550 per

seat.

Rs. 700

per seat.

Rs. 810 per

seat.

बहार गजट (असाधारण), 19

19 िसत) ब

िसत) ब

िसत) बर 2014

2014

and not more than 32

persons

persons or more.

Rs. 650 per

seat.

Rs. 820

per seat.

Rs. 975 per

seat.

(d) Volvo, Mercedez and

equivalent buses

Rs. 1250

1. One sleeper seat in a Bus shall be calculated as 2 seats for tax.

2. (a) The Motor Vehicle Tax on all Transport Vehicles shall be calculated on the

number of seats for passengers based on wheel base as indicated in colum 2, 3 & 4 in the

following table :-

Wheel Base

Ordinary Bus

Semi Deluxe Bus

Deluxe Bus

228

216

210

206

205

203

204

190

180

179

176

167

166

165

163

143

142

(b) In case of Motor Vehicles, Manufactured by company, the tax shall be calculated

on the basis of approved seats by authorized agencies as per Rule-126 of Central Motor

Vehicle Rules-1989.

fcgkj&jkT;iky ds vkns'k ls]

mTToy dqekj nqcs]

ljdkj ds fo'ks"k lfpoA

—————

अधी.क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु3ित।

बहार गजट (असाधारण) 769-571+400-ड,0ट,0पी0।

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