ब

बह

अ

बहार

(सं

सं

सं0 पटना

पटना

पटना 300)

)

) पट

पट

la0 15@oSV vads0

vf/kfu;e] 2005 ¼2005 dk

fcgkj ewY; of)Zr dj fu;ek

iznŸk 'kfDr;ksa dk iz;ksx dj

O;olk; ds foLr`r oSV vads

viuk;s x;s gSa%&

1-ikVfyiq=k ,oa fo'

ikVfyiq=k ,oa fo'

ikVfyiq=k ,oa fo'ks"k vapy

ks"k vapy

i.vapy esa 'kh"kZ dj

ls 100 rd

p;fur O;olk

ii.vapy ds 'kh"kZ dj

40% ls vf/kd

O;olkf;;ksa dks

iii.vapy esa iz;ksx

ftUgksaus jkT;

O;olkf;;ksa dks

iv.oSls 'kh"kZ 20 ¼chl

vuqikr dh iz

p;fur O;olk

2- vU; vapyksa ds fy,

vU; vapyksa ds fy,

i.vapy esa 'kh"kZ dj

ls 35 rd ds

p;fur O;olk

िनबंधन

हार

हार गजट

गजट

असाधारण

असाधारण अंक

अंक

सरकार

सरकार ारा

ारा

ारा ूकािशत

ूकािशत

30 चैऽ

चैऽ

चैऽ 1939 (श0)

टना

टना, वृहः प

वृहः प

वृहः पित

ित

ितवार

वार

वार, 20

20 अूील

अूील

अूील 2017

okf.kT;&dj foHkkx

&&&&&&&&

vf/klwpuk

vf/klwpuk,a,a,a,a

10 vizhy 2017

0@fofo/k&01@2017&1217¼vuq0½—fcgkj ewY;

vf/kfu;e] 27½ dh /kkjk&26 dh mi&/kkjk ¼2½

koyh] 2005 ds fu;e 22 ds mifu;e ¼1½ ds [kaM

jrs gq, okf.kT;&dj] fcgkj vk;qDr }kjk o"kZ 20

ds{k.k gsrq O;olkf;;ksa ds p;u ds Øe esa fuE

y ds fy,

ds fy,

y ds fy,

ds fy,

j Hkqxrku djus okys vojksgh (Descending) Ø

ds O;olk;hA ¼vof/k 14&15 ds fy, oSV v

kf;;ksa dks NksM+dj½

j Hkqxrku djus okys 25 ¼iPphl½ laosnd ftUgksa

d Je ,oa vU; [kpksZa dk nkok fd;k gSA ¼dafM

dks NksM+dj½

fd;s x;s D-X ds 'kh"kZ jkf'k ds vk/kkj ij 'kh

ds ckgj eky Hkstk gSA ¼dafMdk 1 ¼i &

dks NksM+dj½

hl½ O;olk;h ftudk djns; ldykxe ,oa ld

ifr'krrk 60% ;k mlls de gksA ¼dafMdk 1¼i

kf;;ksa dks NksM+dj½

j Hkqxrku djus okys vojksgh (Descending)

ds O;olk;;hx.kA ¼vof/k 14&15 ds fy, oSV

kf;;ksa dks NksM+dj½

नसं या पी0ट%0-40

ट

त

; of)Zr dj

½ ds lkFk ifBr

M ¼[k½ ds v/khu

015&16 ds fy,

Eukafdr ekun.M

Øe esa Øekad&1

vads{k.k ds fy,

kaus ldykxe dk

Mdk i esa p;fur

kh"kZ 25 O;olk;h

ii½ esa p;fur

dy ldykxe ds

i, ii & iii½ esa

Øe esa Øekad 1

vads{k.k ds fy,

बहार गजट (असाधारण), 20 अूील

अूील

अूील2017

ii.vapy esa iz;ksx fd;s x;s D-X ds 'kh"kZ jkf'k ds vk/kkj ij 'kh"kZ 10 O;olk;h

ftUgksaus jkT; ds ckgj eky Hkstk gSA ¼dafMdk 2¼i½ esa p;fur O;olk;h dks

NksM+dj½

iii. vapy esa 'kh"kZ dj Hkqxrku djus okys 10 ¼nl½ laosnd ftUgksaus ldykxe dk

40% ls vf/kd Je ,oa vU; [kpksZa dk nkok fd;k gSA ¼dafMdk 2¼i & ii½ esa

p;fur O;olkf;;ksa dks NksM+dj½

iv.oSls 'kh"kZ 20 O;olk;h ftudk djns; ldykxe ,oa ldy ldykxe ds

vuqikr dh izfr'krrk 60% ;k mlls de gksA ¼dafMdk 2¼i, ii & iii½ esa

p;fur O;olkf;;ksa dks NksM+dj½

ijUrq fuEukafdr Js.kh ds O;olk;h dks foŸkh; o"kZ 2015&16 gsrq oSV vads{k.k ls eqDr

j[kk x;k gS%&

oSls O;olk;h ftUgksaus o"kZ 2015&16 esa xr o"kZ dh rqyuk esa Lohd`r dj ds

Hkqxrku esa 25% dh vfHko`f) ntZ dh gSA

isVªksfy;e ,oa Mhty ds [kqnjk O;olk;hA

3- ns'kh ,oa fons'kh 'kjkc ds O;olk;hA

mijksDr ekun.Mksa ds vk/kkj ij foŸkh; o"kZ 2015&16 gsrq dqy&2385 O;olkf;;ksa dks

vads{k.k gsrq p;fur fd;s x;s gSa] ftudh izeaMyokj ,oa vapyokj lwph vuqyXud ds :i esa

bl vf/klwpuk ds lkFk layXu gSA

g0@&

vkns'k ls]

lqtkrk prqosZnh]

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

The 10^th April 2017

No. 15/VAT Audit/Vividh-01/2017-1218¼vuq0½—In exercise of the powers

conferred under sub-section (2) of Section 26 of the Bihar Value Added Tax Act, 2005 read

with clause (b) of sub-rule (1) of Rule 22 of the Bihar Value Added Tax Rules, 2005, the

Commissioner has adopted the following criteria to get the registered dealers selected for

detailed audit of their business relating to the financial Year 2015-16 :-

(1)

Patliputra and Special Circle

(i) Top hundred (100) tax paying dealers of the circle in descending order excluding

such dealers who were selected for VAT Audit for the financial Year 2014-15.

(ii) Top twenty five (25) tax paying works-Contractors who have claimed more than

40% of their Gross turnover as labour and service charges. [Excluding dealers

selected under para 1(i) ]

(iii) Top twenty five (25) dealers on the basis of valuation of D-X used by them for

sending goods outside the State of Bihar. [Excluding dealers selected under

para 1(i) &(ii)]

(iv) Top twenty (20) dealers from the list of dealers whose taxable turnover is 60%

or less than 60% of their gross turnover. [Excluding dealers selected under para

1(i), (ii) & (iii)]

(2)

Other Circles

(i) Top Thirty five (35) tax paying dealers of the circle in descending order

excluding such dealers who were selected for VAT Audit for the financial Year

2014-15.

(ii) Top ten (10) dealers on the basis of valuation of D-X used by them for sending

goods outside the State of Bihar. [Excluding dealers selected under para 2(i)]

(iii) Top ten(10) tax paying works-Contractors who have claimed more than 40% of

their Gross turnover as labour and service charges. [Excluding dealers selected

under para 2(i) & (ii)]

बहार गजट (असाधारण), 20 अूील

अूील

अूील2017

(iv) Top twenty (20) dealers from the list of dealers whose taxable turnover is 60%

or less than 60% of their gross turnover. [Excluding dealers selected under para

1(i), (ii) & (iii)].

Provided that the following categories of dealers are exempted from selection on the

basis of above adopted creteria for VAT Audit for the financial Year 2015-16:-

1. Dealers who have registered a growth of 25% or more in payment of admitted

tax over the last financial Year of 2014-15.

2. Retail dealers of Petroleum and diesel.

3. Dealers of country and foreign liquors.

Total 2385 dealers for the financial Year 2015-16 have been selected for audit. The

division wise and circle wise list of the above said selected dealers are herewith enclosed

with the notification.

By order,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

————

अधी*क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु/ित।

बहार गजट (असाधारण) 300-571+500-ड%0ट%0पी0।

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