2
ॢबहर गजट
[सधरण 2 फरवर 2016
Øekad
dj fu/kkZfjrh dk oxZ
lans; dj dh jkf'k
2
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½
ds v/khu fucaf/kr O;olkbZ ;k dsoy dsUnzh; fcØh dj
vf/kfu;e] 1956 ¼1956 dk 74½ ds v/khu fucaf/kr O;olkbZ
ftudh okf"kZd [kjhn ;k fcØh dk ldy vkorZ&
¼i½ çfro"kZ :i;s nl yk[k ls vf/kd ugha gks
'kwU;
¼ii½ çfro"kZ :i;s nl yk[k ls vf/kd gks] ijUrq izfr o"kZ :i;s
chl yk[k ls vf/kd ugha gksA
:i;s ,d gtkj izfr o"kZA
¼iii½ çfro"kZ :i;s chl yk[k :i;s ls vf/kd gks] ijUrq izfr
o"kZ :i;s pkyhl yk[k ls vf/kd ugha gksA
:i;s nks gtkj izfr o"kZA
¼iv½ çfro"kZ :i;s pkyhl yk[k ls vf/kd gksA
:i;s nks gtkj ikWp lkS izfr o"kZ
3
eksVj okgu vf/kfu;e] 1988 ¼1988 dk 59½ ds v/khu okguksa
ds ifjogu gsrq fuxZr vuqKki= /kkjd] ftldk mi;ksx
fdjk;k ;k izfrQy ds fy, fd;k tk jgk gks] tgkW dksbZ ,slk
O;fDr buds fy, vuqKki= ,oa vuqKki=ksa dk /kkj.k djrk
gS&
¼d½ fdlh Hkh izdkj ds iSlUtj VSDlh dkj] ,sls izR;sd okgu
ds fy,
:i;s ,d gtkj izfr o"kZA
¼[k½ Vªd ,oa cl] ,sls izR;sd okgu ds fy,
:i;s ,d gtkj ikWp lkS izfr o"kZ
ijUrq bl izfof"V ds v/khu fdlh /kkjd }kjk Hkqxrku fd;k x;k okf"kZd dj :i;s nks gtkj ikWp lkS
ls vf/kd ugha gksxkA
4
¼d½ dscqy vkWijsVj] fQYe forjd
¼[k½ flusek gkWy] fFk;sVj ds lapkyd@ekfyd
¼x½ mRlo gkWy] lHkk d{k] okf.kfT;d gkWy ,oa vkoklh;
gksVy ds lapkyd@ekfyd
¼?k½ gsYFk lsUVj ds lapkyd@ekfyd
¼M-½ dksfpax Dykl ds lapkyd@ekfyd
¼p½ isVªksy@fMty@vkW;y iEiksa ,oa lfoZl LVs'kuksa ds
ekfyd ;k yht /kkjd
¼N½ vuqKfIr izkIr fons'kh 'kjkc foØsrk
¼t½ bZV HkÎksa ds lapkyd@ekfyd
¼>½ cSfdax jsxqys'ku ,DV] 1949 ¼1949 dk 10½ ds v/khu ;Fkk
ifjHkkf"kr cSfdax dEifu;k¡
¼´½ dEiuh ,DV] 1956 ¼1956 dk 1½ ds v/khu fucaf/kr
dEifu;k¡ tks fdlh is'kk] O;kikj] vkSj fu;kstu esa layXu gksa
:i;s nks gtkj ikWp lkS izfr o"kZ
fVIi.kh&1&vuqlwph esa fdlh ckr dks gksrs gq, Hkh] tgk¡ dksbZ O;fDr vuqlwph ds ,d ls vf/kd izfof"V;ksa ls
vkPNkfnr gks rks ,sls ekeys esa mu çfof"V;ksa esa ls fdlh ds v/khu fofufnZ"V dj dh mPpre nj ykxw
gksxhA
fVIi.kh&2&vuqlwph dh izfof"V 2 ds iz;kstukFkZ] is'kk dj dh x.kuk foxr o"kZ ds [kjhn ;k fcØh ds ldy vkorZ
ds vk/kkj ij dh tk;sxhA ^^ [kjhn ;k fcØh ds ldy vkorZ ** vfHkO;fDr;ksa dk vFkZ ogh gksxk tks
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005 ½ ds v/khu Øe'k% muds çfr leuqnsf'kr
fd, x, gksaA
2- ;g vf/klwpuk fuxZeu dh frfFk ds çHkko ls ço`Ùk gksxhA
[¼laŒlaŒ fcØh&dj@ la’kks/ku&10@2015&453½]
fcgkj&jkT;iky ds vkns’k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&ç/kku lfpoA
3
बहार गजट (असाधारण), 2 फरवर 2016
2 Qjojh 2016
,lŒvksŒ 29] ,lŒvksŒ 28] fnukad 2 Qjojh 2016 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
[¼laŒlaŒ fcØh&dj@ la’kks/ku&10@2015&454½]
fcgkj&jkT;iky ds vkns’k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&ç/kku lfpoA
The 2nd February 2016
S.O. 28 dated the 2nd February 2016—In exercise of the powers conferred by sub-
section (1) of Section 17 of The Bihar Tax on Professions, Trades, Callings and
Employments Act, 2011 the Governor of Bihar is pleased to make the following
amendments in the schedule appended to the said Act:
Amendments
1. The present schedule appended to said Act shall be substituted by the following-
SCHEDULE
(See Section 4)
Schedule of rates under The Bihar Tax on Professions, Trades, Callings and Employments
Act, 2011
S.N.
Class of Tax Assesses
Amount of Tax payable
1
(a) Persons, whose income do not exceed
three lac rupees per annum.
Nil
(b) Persons, whose income exceeds three
lac rupees per annum but does not exceed
five lac rupees per annum.
One thousand rupees per annum.
(c) Persons, whose income exceeds five
lac rupees per annum but does not exceed
ten lac rupees per annum.
Two thousand rupees per annum
(d) Persons, whose income exceeds ten lac
rupees per annum.
Two thousand and five hundred
rupees per annum
2
Dealers registered under the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005) or
Dealers registered only under the Central
Sales Tax Act, 1956 (74 of 1956), whose
annual turnover of Sales or purchases,-
(i) do not exceed ten lac rupees per
annum.
Nil
(ii) exceeds ten lac rupees per annum but
does not exceed twenty lac rupees per
annum.
One thousand rupees per annum.
(iii) exceeds twenty lac rupees per annum
but does not exceed forty lac rupees per
annum.
Two thousand rupees per annum
(iv) exceeds forty lac rupees per annum.
Two thousand and five hundred
rupees per annum
3
Holders of Permits for Transport Vehicles
issued under the Motor Vehicles Act,
1988 (59 of 1988), which are used or
adopted to be used for hire or reward,
4
ॢबहर गजट
[सधरण 2 फरवर 2016
S.N.
Class of Tax Assesses
Amount of Tax payable
where any such person holds permit or
permits for,-
(a) any taxi passenger car, for each such
vehicle;
One thousand rupees per annum.
(b) Trucks or buses for each such vehicle;
One thousand and five hundred
rupees per annum
Provided that the total tax payable by a holder under this entry shall not exceed
rupees 2,500 per annum.
4
(a) Cable operators, Film distributors
(b) Persons owning/running Cinema hall,
Theatres
(c) Persons owning/running marriage
halls, conference halls, commercial halls
and residential hotels
(d) Persons owning/running health centers
(e) Persons running /conducting coaching
classes
(f) Owners or lessees of Petrol/Diesels/Oil
Pumps and Service Stations.
(g) Licensed Foreign Liquor Vendors
(h) Persons owning/running Brick klin
(i) Banking Companies, as defined under
the Banking Regulation Act, 1949 (10 of
1949)
(j) Companies registered under the
Companies Act, 1956 (1 of 1956) and
engaged in any profession, trade or
calling.
Two thousand and five hundred
rupees per annum
Note 1- Notwithstanding anything contained in this Schedule, where a person is covered by
more than one entry of this Schedule, the highest rate of tax specified under any of
those entries shall be applicable in such case.
Note 2- For the purpose of Entry 2 of the Schedule, the Profession Tax shall be calculated
on the basis of the ''turnover of sales or purchases'' of the previous year. The
expressions ''turnover of sales or purchases'' shall have the same meaning as assigned
to them, respectively, under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
2. This notification shall come into force with effect from the date of its issuance.
[(F.No. Bikri-kar/Sansodhan-10/2015-453)]
By order of the Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary,
Commercial Taxes Department.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव# म१ॢत?
ॢबहर गजट
[सधरण 106%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in
