2
ॢबहर गजट
[सधरण 2 [
ल 2022
[fcgkj vf/kfu;e 07] 2022⁄=
fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f'kfFkyhdj.k½ vf/kfu;e] 2022
dqN vf/kfu;eksa esa le;&lhek dh vof/k ls lacaf/kr izko/kkuksa dk f”kfFkyhdj.k djus ds fy, vf/kfu;eA
Hkkjr x.kjkT; ds frgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%&
1- laf{kIr uke] foLrkj vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk
f”kfFkyhdj.k½ vf/kfu;e] 2022 dgk tk ldsxkA
¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g fnukad 06 tuojh] 2022 ds izHkko ls ykxw ekuk tk;sxkA
2- ifjHkk"kk & ¼1½ bl vf/kfu;e esa tc rd fd lanHkZ ls vU;Fkk visf{kr u gks&
¼d½ ^^fofufnZ"V vf/kfu;e** ls vfHkizsr gS& fcgkj foÙk vf/kfu;e 1981, ¼fcgkj vf/kfu;e]
5/1981½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94
}kjk fujflr fd;s tkus ds iwoZ FkkA] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e]
27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj
vf/kfu;e] 1993] ¼fcgkj vf/kfu;e] 16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e]
1988 ¼fcgkj vf/kfu;e] 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e]
XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj
vf/kfu;e] 2017 ¼ fcgkj vf/kfu;e] 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ
FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] 36@1948½ [tks fcgkj fo|qr
'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds
iwoZ Fkk] vkSj fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½
¼2½ ;gk¡ iz;qDr fd, x, oSls “kCn vkSj vfHkO;fä;k¡ tks ;gka ifjHkkf"kr ugha gSa] ysfdu os
fofufnZ"V vf/kfu;e esa ifjHkkf"kr gSa] muds vFkZ ml vf/kfu;e esa Øe'k% fufnZ"V vFkZ ds
vuqdwy gksaxsA
3- fofufnZ"V vf/kfu;e ds dqN izko/kkuksa dk f'kfFkyhdj.k& tgka dgha Hkh fofufnZ"V vf/kfu;e ds
vUrxZr ,slh dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s fdlh le; lhek dks fufnZ"V ;k fu/kkZfjr ;k
vf/klwfpr fd;k x;k gks] tks 06 tuojh] 2022 ls 31 ekpZ] 2022 ds nkSjku iM+rk gks &
¼d½ fofufnZ"V vf/kfu;e ds izko/kkuksa ds vUrxZr fdlh izkf/kdkjh ;k U;k;kf/kdj.k] pkgs ftl uke
ls tkuk tk,] ds }kjk fdlh dk;Zokgh dks iwjk djus ;k fdlh vkns”k dks ikfjr djus ;k
fdlh uksfVl] lwpuk] vf/klwpuk] Lohd`fr ;k vuqeksnu dk fuxZeu ;k bl rjg dh dksbZ
dkjZokbZ pkgs ftl uke ls tkuk tk,( ;k
¼[k½ fofufnZ"V vf/kfu;e ds izko/kkuksa ds v/khu dksbZ vihy] tckc ;k vkosnu QkbZy djuk ;k
dksbZ fjiksVZ] nLrkost] LVsVesUV ;k vU; ,sls vfHkys[k] pkgs ftl uke ls tkuk tk,] dks
izLrqr djuk]
vkSj tgk¡ ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr ,slh le; lhek ds Hkhrj ugha fd;k x;k
gS] rc ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr djus fy;s le;&lhek] fofufnZ"V vf/kfu;e esa
dqN Hkh fofgr gksus ds ckotwn] fnukad 30 flrEcj] 2022 ;k 30 flrEcj] 2022 ds ckn ,slh
vU; frfFk fdUrq 30 flrEcj] 2023 ls vf/kd ugha] tks jkT; ljdkj }kjk vf/klwpuk ds
ek/;e ls bl lanHkZ esa fufnZ"V fd;k tk;] rd foLrkfjr gksxh(
ijUrq jkT; ljdkj fofHkUu dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s vyx&
vyx rkjh[kksa dks fufnZ"V dj ldrh gS(
ijUrq ;g vkSj fd ,slh dkjZokbZ esa fuEufyf[kr “kkfey ugha gkasxs&
¼i½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e]
2018 ds rgr jftLVªhdj.k gsrq vkosnu dh QkbZfyax vkSj fuiVku ;k
jftLVªhdj.k izek.k&i= dk la'kks/ku ;k jn~nhdj.k ds fy, vkosnu dh
QkbZfyax vkSj fuiVku( ;k
¼ii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e]
2018 ds rgr fdlh VSDl buokW;l] buokW;l] fjVsy buokW;l] fcy] MsfcV
uksV ;k ØsfMV uksV] pkgs ftl uke ls tkuk tk, dk fuxZeu( ;k
¼iii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e]
2018 ds rgr nkf[ky ;k izLrqr fd;s tkus ds fy, vko';d fdlh fjVZu dks
nkf[ky ;k izLrqr djuk( ;k
3
ॢबहर गजट [सधरण% 2 [
ल 2022
¼iv½ dksbZ dj] C;kt] tqekZuk] QkbZu ;k fdlh vU; jkf”k dk Hkqxrku tks fcgkj
ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds
rgr ns; gksA
T;ksfrLo:i JhokLro]
ljdkj ds izHkkjh lfpoA
2 vizhy
vizhy
vizhy
vizhy 2022
2022
2022
2022
laŒ ,yŒthŒ&01&03@2022&2833@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge
jkT;iky }kjk fnukad 01 vizhy] 2022 dks vuqer fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk
f'kfFkyhdj.k½ vf/kfu;e] 2022 ¼fcgkj vf/kfu;e
¼fcgkj vf/kfu;e
¼fcgkj vf/kfu;e
¼fcgkj vf/kfu;e 07
07
07
07]
]
]
] 2022
2022
2022
2022½ 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;sxk A
fcgkj&jkT;iky ds vkns’k ls]
T;ksfrLo:i JhokLro]
ljdkj ds izHkkjh lfpoA
[Bihar Act 07, 2022]
THE BIHAR TAXATION LAWS (RELAXATION OF PERIOD OF LIMITATION
PROVISIONS)ACT, 2022
AN
ACT
to provide relaxation in the provisions relating to period of limitation in certain Acts.
BE It enacted by the Legislature of the State of Bihar in the Seventy third year of the
Republic of India as follows :-
,,1. Short title, extent and commencement.—
(1) This Act may be called the Bihar Taxation Laws (Relaxation of period of
limitation Provisions) Act, 2022.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall be deemed to have come into force on the 06th day of
January, 2022.
2. Definition.-(1) In this Act, unless the context otherwise requires,-
(a) “specified Act” means- the Bihar Finance Act, 1981 (Bihar Act 5 of
1981) [as it stood before its repeal by section 94 of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005)], the Bihar Value Added Tax Act,
2005 (Act 27 of 2005),the Bihar Tax on Entry of goods into Local Areas
for Consumption, use or Sale Therein Act, 1993 (Bihar Act No.16 of
1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of
1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of
1948),the Bihar Tax on Advertisement Act,2007,[as they stood before
their repeal by section 173 of the Bihar Goods and Services Tax Act,
2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948
(Bihar Act 36 of 1948)[as it stood before its repeal by section 23 of the
Bihar Electricity Duty Act, 2018 (Act 4 of 2018)]and the Bihar Electricity
Duty Act, 2018 (Act 4 of 2018)]
(2)
The words and expressions used herein and not defined, but defined in
the specified Act, shall have the meaning respectively assigned to them in
that Act.
,,3. Relaxation of certain provisions of specified Act.— Where, any time limit has
been specified in, or prescribed or notified under the specified Act which falls during the
4
ॢबहर गजट
[सधरण 2 [
ल 2022
period from the 06th day of January, 2022 to the 31st day of March, 2022 for the completion
or compliance of such action as-
(a) completion of any proceeding or passing of any order or issuance of any
notice, intimation, notification, sanction or approval or such other action, by
whatever name called, by any authority or tribunal, by whatever name called,
under the provisions of the specified Act; or
(b) filing of any appeal, reply or application or furnishing of any report,
document, statement or such other record, by whatever name called, under
the provisions of the specified Act,
and where completion or compliance of such action has not been
made within such time, then, the time limit for completion or compliance of
such action shall, notwithstanding anything contained in the specified Act,
stand extended to the 30thday of September, 2022, or such other date after the
30thday of September, 2022, but not later than the 30thday of September,
2023, as the State Government may, by notification, specify in this behalf:
Provided that the State Government may specify different dates for completion or
compliance of different actions:
Provided further that such action shall not include :-
(i)
the filing and disposal of an application for registration or the filing and
disposal of an application for amendment or cancellation of a certificate of
registration, under the Bihar Value Added Tax Act, 2005 or the Bihar
Electricity Duty Act, 2018; or
(ii) the issuance of any tax invoice, invoice, retail invoice, bill, debit note, or
credit note, by whatever name called, under the Bihar Value Added Tax Act,
2005 or the Bihar Electricity Duty Act, 2018; or
(iii) the filing or furnishing of any return required to be filed or furnished under
the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act,
2018; or
(iv) the payment of any tax, interest, penalty, fine or any other amount that is
payable under the provision of the Bihar Value Added Tax Act, 2005 or the
Bihar Electricity Duty Act, 2018.
Jyoti Swaroop Srivastava,
Secretary incharge to the Government.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव# म१ॢत?
ॢबहर गजट
[सधरण 177%5'1+400%ड+ट,+प+?
Website: http://egazette.bih.nic.in
