2
ॢबहर गजट
[सधरण 4 िसत बर2017
[fcgkj vf/kfu;e
fcgkj vf/kfu;e
fcgkj vf/kfu;e
fcgkj vf/kfu;e 19, 2017]
fcgkj djk/kku fof/k ¼la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2017
fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku ,oa fof/kekU;dj.k
djus ds fy, vf/kfu;e
Hkkjr x.kjkT; ds vM+lBosa o"kZ esa fcgkj jkT; fo/kku&eaMy n~okjk fuEufyf[kr :i esa ;g
vf/kfu;fer gks%&
1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la’kks/ku ,oa
fof/kekU;dj.k½ vf/kfu;e] 2017 dgk tk ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g igyh tqykbZ] 2017 ds izHkko ls izo`Rr gksxkA
2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dk
la’kks/kuA&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 fuEuor~ izfrLFkkfir fd;k
tk;sxk] ;Fkk&
^^14- dj dh njA&ekyksa dh foØ; dher ij ipkl izfr’kr ls vuf/kd ,slh nj ls] tks jkT; ljdkj]
,slh 'krksZa vkSj fuca/kuksa ds v/khu jgrs gq,] vf/klwpuk }kjk fofufnZ"V djs] dj lank; gksxkA**
3- fof/kekU;dj.kA&¼1½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 esa fd, x, la’kks/ku lHkh
iz;kstuksa gsrq 2017 ds tqykbZ ekg dh igyh rkjh[k ds izHkko ls lHkh rkfRod le; esa fof/kekU;r% ,oa izHkkodkjh
:Ik ls izo`Ùk ,oa lnSo izo`Ùk le>k tk;sxkA
¼2½ bl vf/kfu;e ds izo`Ùk gksus ds iwoZ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼fcgkj vf/kfu;e 13] 2017
}kjk ;Fkk la’kksf/kr½ dh /kkjk&14 ,oa /kkjk&13 dh mi/kkjk ¼1½ ds v/khu fuxZr dksbZ vf/klwpuk] lHkh Ikz;kstuksa gsrq]
2017 ds tqykbZ ekg dh igyh rkjh[k ds izHkko ls] fof/kekU;r% ,oa izHkkodkjh :Ik ls izo`Ùk le>h tk,xhA
¼3½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 esa fd, x, la’kks/ku ;k mi/kkjk ¼2½ esa of.kZr
vf/klwpukvksa ds v/khu vf/kjksfir ;k laxzfgr dksbZ dj] lHkh Ikz;kstuksa gsrq fof/kekU;r% ,oa izHkkodkjh :Ik ls
vf/kjksfir] fu/kkZfjr] laxzfgr le>k ,oa lnSo le>k tk,xk ekuks mDr vf/klwpuk,¡ lHkh rkfRod le; esa izo`Ùk Fkha
,oa fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns’k esa fdlh ckr ds gksrs
gq, Hkh&
¼d½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 esa fd, x, la’kks/ku ;k mi/kkjk ¼2½ ds
v/khu fuxZr vf/klwpukvksa ds }kjk izkIr ;k laxzfgr fdlh jkf’k dh okilh gsrq fdlh
U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa dksbZ okn ;k dksbZ dkjZokbZ u rks izkjaHk dh
tk;sxh] u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh(
¼[k½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 esa fd, x, la’kks/ku ;k mi/kkjk ¼2½ ds
v/khu fuxZr vf/klwpukvksa ds }kjk izkIr ;k laxzfgr fdlh jkf’k dh okilh gsrq fdlh
U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk dksbZ fMØh vFkok vkns’k dk izoÙkZu ugha
djk;k tk;sxk(
¼x½ ,slh lHkh jkf’k] tks fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 esa fd, x, la’kks/ku
;k /kkjk&13 dh mi/kkjk ¼2½ ds v/khu fuxZr vf/klwpukvksa ds QyLo:Ik laxzfgr dh tk ldrh
Fkh ijarq ftudk laxzg.k ugha fd;k x;k gks] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh
/kkjk&14 esa fd, x, la’kks/ku ;k mi/kkjk ¼2½ ds v/khu fuxZRk vf/klwpukvksa ds vuq:Ik olwy
dh tk ldsxhA
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj]
ljdkj ds la;qDr lfpoA
———
4 flrEcj 2017
4 flrEcj 2017
4 flrEcj 2017
4 flrEcj 2017
laŒ ,yŒthŒ&01&19@2017&169 yst%—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky
}kjk fnukad 30 vxLr 2017 dks vuqer fcgkj dkjk/kku fof/k ¼la'kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2017 dk
fuEufyf[kr vaxzth 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 vaxzth Hkk"kk esa izkf/kÑr ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj]
ljdkj ds la;qDr lfpoA
3
ॢबहर गजट
[सधरण 4 िसत बर 2017
[Bihar Act 19, 2017]
THE BIHAR TAXATION LAW (AMENDMENT AND VALIDATION) ACT, 2017
AN
ACT
to amend and validate the Bihar Value Added Tax Act, 2005 (Bihar Act 27, 2005).
BE it enacted by the Legislature of the State of Bihar in the Sixty-eighth Year of the Republic
of India as follows:-
1. Short title, extent and commencement.—(1) This Act may be called the Bihar Taxation
Law (Amendment and Validation) Act, 2017.
(2) It extends to the whole of the State of Bihar.
(3) It shall come into force with effect from the first day of July, 2017.
2. Amendment of section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).-
Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the
following, namely:-
“14. Rate of Tax.- Tax shall be payable on the sale price of the goods at such rate not
exceeding fifty percent and subject to such conditions and restrictions, as the State
Government may, by notification specify.”
3. Validation .— (1) The amendment made in Section-14 of the Bihar Value Added Tax
Act, 2005 shall be deemed to be in force and always be in force, for all purposes, validly and
effectively for all material times with effect from the first day of July, 2017.
(2)
Any notification under sub-section (1) of Section-13 and Section-14 of the Bihar
Value Added Tax Act, 2005 (as amended by Bihar Act 13 of 2017) issued
before the commencement of this Act shall be deemed to be, for all purposes, as
validly and effectively issued with effect from the first day of July, 2017.
(3)
Any imposition of tax, or collection, made in pursuance of amendment made in
Section-14 or notifications mentioned in sub-section (2) shall be deemed to be
and to have always been, for all purposes, as validly and effectively, imposed,
assessed, collected, as if the said notifications had been in force at all material
times and accordingly, notwithstanding anything contained in any judgment,
decree, or order of any Court, or Tribunal or other authority:-
(a) No suit or other proceedings shall be maintained or continued in any
Court, Tribunal or other authority for the refund of any amount received
or realized by way of amendment made in Section-14 or notifications as
mentioned in sub-section (2).
(b) No Court, tribunal or other authority shall enforce any decree, or order
directing the refund of any amount received or realized by way of
amendment made in Section-14 or any notifications as mentioned in
sub-section(2).
(c) Recoveries shall be made in accordance with the amendment made in
Section-14 or notifications as mentioned in sub-section (2) of all
amounts which could have been collected by the amendment made in
Section-14 or notifications as mentioned in sub-section (2) but which
had not been collected.
By Order of the Governor of Bihar,
MANOJ KUMAR,
Joint Secretary to the Government.
———
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव# म१ॢत
ॢबहर गजट
[सधरण797$5&1+400$ड*ट+*प*?
Website: http://egazette.bih.nic.in
