2
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
¼fcgkj v/;kns'k la[;k 02] 2022½
fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2022
fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e 12] 2017½
dk la'kks/ku djus ds fy, v/;kns'kA
pw¡fd] fcgkj jkT; fo/kkueaMy l= esa ugha gS]
vkSj] pw¡fd] fcgkj jkT;iky dk lek/kku gks x;k gS fd ,slh ifjfLFkfr;k¡ fo|eku gaS ftuds dkj.k fcgkj
eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e 12] 2017½ dk] blesa vkxs of.kZr jhfr ls] la'kks/ku djus ds
fy, muds fy, rqjar dkjZokbZ djuk vko';d gks x;k gS;
blfy,] vc] Hkkjr&lafo/kku ds vuqPNsn 213 ds [kaM&¼1½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq, fcgkj
jkT;iky fuEufyf[kr v/;kns'k ç[;kfir djrs gSa %&
1- laf{kIr uke vkSj izkjaHkA&
¼1½ ;g v/;kns”k fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2022 dgk tk ldsxkA
¼2½ bl vf/kfu;e esa tSlk vU;Fkk micaf/kr gS mlds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks
izo`Ùk gksaxs] tks jkT; ljdkj jkti= esa] vf/klwpuk }kjk fu;r djsA
ijarq bl v/;kns'k ds fofHkUu mica/kksa ds fy, fofHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj
,sls mica/k esa bl v/;kns'k ds izkjaHk ds izfr fdlh funsZ'k dk vFkkZUo;u ml mica/k ds izo`Ùk
gksus ds izfrfunsZ'k ds :i esa fd;k tk,xkA
2- /kkjk 16 dk la'kks/kuA& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ ^^ewy
vf/kfu;e** dgk x;k gS½ dh /kkjk&16 esa %&
¼d½ mi/kkjk ¼2½ esa]&
(i) [kaM ¼[k½ ds i'pkr~ fuEufyf[kr [kaM vr%LFkkfir fd;k tk;sxk] vFkkZr %&
**¼[kd½ /kkjk 38 ds v/khu ,sls jftLVªh—r O;fDr dks lalwfpr mDr vkiwfrZ ds laca/k esa
buiqV dj izR;; ds C;kSjs fucZaf/kr ugha fd, x, gkas**
(ii) [kaM ¼x½ esa] **;k /kkjk 43d** 'kCnksa] vadksa vkSj v{kj dk yksi fd;k tk,xk%
¼[k½ mi/kkjk ¼4½ es] ^^flracj ekl ds fy, /kkjk 39 ds v/khu fooj.kh ds fn, tkus dh vafre rkjh[k**
'kCnksa ds LFkku ij] ^^30 uoacj** 'kCn j[ks tk,axsA
3- /kkjk 29 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼2½ esa]&
¼d½ [kaM ¼[k½ esa] ^^rhu ØeorhZ dj vof/k;ksa ds fy, fooj.kh** 'kCnksa ds LFkku ij] ^^mDr fooj.kh
izLrqr djus ds fy, fu;r rkjh[k ls rhu ekl ls ijs fdlh foÙkh; o"kZ ds fy, fooj.kh** 'kCn
j[ks tk;saxs %
¼[k½ [kaM ¼x½ esa] ^^yxkrkj Ng ekl dh vof/k ds fy,** 'kCnksa ds LFkku ij] ^^,slh yxkrkj dj
vof/k;ksa] tks fofgr dh tk,] ds fy,** 'kCn j[ks tk,axsA
4- /kkjk 34 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼2½ esa ^^flracj ekl** 'kCn ds
LFkku ij ^^30 uoacj** 'kCn j[ks tk,axsA
5- /kkjk 37 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 37 esa]&
¼d½ mi/kkjk ¼1½ esa]&
(i) ^^bySDVªksfud :i esa** 'kCnksa ds LFkku ij] ^^,slh 'krksZ vkSj fucaZ/kuksa ds v/khu jgrs gq,
bySDVªksfud :i esa vkSj** 'kCn j[ks tk,axs %
(ii) ^^mDr iwfrZ;ksa ds izkfIrdÙkkZ dks ,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh
tk,] lalwfpr fd, tk;saxs** 'kCnksa ds LFkku ij] ^^,slh 'krksZ vkSj fucZa/kuksa ds v/khu jgrs
gq, vkSj ,sls le; ds Hkhrj mDr iwfrZ;ksa ds izkfIrdrkZ dks ,sls le; ds Hkhrj vkSj ,slh
jhfr esa tks fofgr dh tk,] lalwfpr fd, tk,a** 'kCn j[ks tk,axs %
(iii) igys ijarqd dk yksi fd;k tk,xk %
(iv) nwljs ijarqd esa] ^^ijarq ;g vkSj fd^^ 'kCnksa ds LFkku ij] ^^ijarq** 'kCn j[kk tk,xk %
(v) rhljs ijarqd esa] ^^ijarq ;g vkSj Hkh fd^^ 'kCnksa ds LFkku ij] ^^ijarq ;g vkSj fd** 'kCn
j[kk tk,axs %
¼[k½ mi/kkjk ¼2½ dk yksi fd;k tk,xk %
¼x½ mi/kkjk ¼3½ esa]&
(i) ^^tks /kkjk 42 ;k /kkjk 43 ds v/khu lqesfyr ugha gks lds gSa** 'kCnksa dk yksi fd;k
tk,xk %
(ii) igys ijarqd esa] ^^flracj ekl ds fy, /kkjk 39 ds v/khu fooj.kh nsus ds i'pkr~ ;k
lqlaxr okf"kZd fooj.kh izLrqr djus ds i'pkr~** 'kCnksa ds LFkku ij ^^30 uoacj ds fy,
/kkjk 39 ds v/khu fooj.kh nsus ds i'pkr~ ;k lqlaxr okf"kZd fooj.kh izLrqr djus ds
i'pkr~** 'kCn j[ks tk,axs %
3
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
¼?k½ mi/kkjk ¼3½ ds i'pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %&
^^¼4½ fdlh jftLVªh—r O;fDr dks mi/kkjk ¼1½ ds v/khu tkod iwfrZ;ksa ds C;kSjs fdlh
dj vof/k ds fy, izLrqr djuk vuqKkr ugha fd;k tk,xk ;fn mlds }kjk fdUgha iwoZoÙkhZ dj
vof/k;ksa ds fy, tkod iwfrZ;ksa ds C;kSjs izLrqr ugha fd, x, gS %
ijarq ljdkj] ifj"kn~ dh flQkfj”kksa ij] vf/klwpuk }kjk vkSj ,slh 'krksZ vkSj fucaZ/kuksa
ds v/khu jgrs gq,] tks vf/klwpuk esa fofufnZ"V fd, tk,a] fdlh jftLVªh—r O;fDr ;k O;fDr;ksa
ds fdlh oxZ dks mi/kkjk ¼1½ ds v/khu tkod iwfrZ;ksa ds C;kSjs izLrqr djuk rc Hkh vuqKkr dj
ldsxh tc mlus ,d ;k vf/kd iwoZoÙkhZ dj vof/k;ksa ds fy, tkod iwfrZ;ksa ds C;kSjs izLrqr ugha
fd, gSa**A
6- /kkjk 38 ds LFkku ij ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 38 ds LFkku ij
fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr %&
^^38 vkod iwfrZ;ksa vkSj buiqV dj izR;; ds C;kSjksa dh lalwpuk&
¼1½ /kkjk 37 dh mi/kkjk ¼1½ ds v/khu jftLVªh—r O;fDr;ksa }kjk izLrqr tkod iwfrZ;ksa rFkk ,sls
vU; iwfrZ;ksa] tks fofgr fd, tk,a] ds C;kSjs rFkk buiqV dj izR;; ds C;kSjs varfoZ"V djus
okyk Lor% tfur fooj.k ,sls iz:i vkSj jhfr esa] ,sls le; ds Hkhrj vkSj ,slh 'kÙkksZ vkSj
fucaZ/kuksa ds v/khu jgrs gq,] tks fofgr dh tk,a] ,sls iwfrZ;ksa ds izkIrdÙkkZvksa dks bySDVªksfud
<ax ls miyC/k djok, tk,axsA
¼2½ mi/kkjk ¼1½ ds v/khu Lor% tfur fooj.k fuEufyf[kr ls feydj cusxk &
¼d½ vkod iwfrZ;ksa ds C;kSjs] ftuds laca/k esa buiqV dj dk izR;; izkIrdÙkkZ dks miyC/k gks
ldsxk] vkSj
¼[k½ iwfrZ;ksa ds C;kSjs ftudh ckor izkIrdrkZ }kjk] pkgs iw.kZr% ;k va”kr%] ,sls izR;; dk
ykHk ugha fy;k tk ldsxk] pw¡fd vf/kfu;e dh /kkjk 37 dh mi&/kkjk ¼1½ ds v/khu
mDr C;kSjs]&
(i) fdlh jftLVªh—r O;fDr }kjk jftLVªhdj.k ysus dh ,slh vof/k] tks fofgr dh
tk,] ds Hkhrj izLrqr fd;s x;s gSa ( ;k
(ii) dj ds lank; esa O;frØe djus okys fdlh jftLVªh—r O;fDr }kjk izLrqr
fd;s x;s gSa] vkSj tgka ,slk O;frØe ,slh vof/k ds fy,] tks fofgr dh tk,]
fujarj jgk gS( ;k
(iii) fdlh ,sls jftLVªh—r O;fDr }kjk izLrqr fd;s x;s gSa ftlds }kjk mDr
mi/kkjk ds v/khu izLrqr tkod iwfrZ;ksa ds fooj.k ds vuqlkj fofgr dh tkus
okyh vof/k gsrq lans; vkmViqV dj mlh vof/k gsrq mlds }kjk lanÙk
vkmViqV dj ls ,slh lhek ls vf/kd gS tks fofgr dh tk; ( ;k
(iv) fdlh ,sls jftLVªh—r O;fDr }kjk izLrqr fd;s x;s gSa ftlus ,slh vof/k ds
nkSjku] tks fofgr dh tk,] ml jde ds buiqV dj ds izR;; dk ykHk fy;k
gS tks [kaM ¼d½ ds vuqlkj miyC/k izR;; ls ,slh lhek rd vf/kd gS] tks
fofgr dh tk,( ;k
(v) fdlh ,sls jftLVªh—r O;fDr }kjk izLrqr fd;s x;s gSa ftlus] ,slh 'krksZ vkSj
fucZa/kuksa ds v/khu tks fofgr fd, tk,a] /kkjk 49 dh mi/kkjk ¼12½ ds mica/kksa
ds vuqlkj vius dj nkf;Ro ds fuoZgu esa O;frØe fd;k gS( ;k
(vi) ,sls O;fDr;ksa ds vU; oxZ] tks fofgr fd, tk,] }kjk izLrqr fd;s x;s gSaA**
7- /kkjk 39 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 39 esa %&
¼d½ mi/kkjk ¼5½ esa] ^^chl** 'kCn ds LFkku ij] ^^rsjg** 'kCn j[kk tk,xk %
¼[k½ mi/kkjk ¼7½ esa] igys ijarqd ds LFkku ij] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr&
^^ijarq izR;sd jftLVªhd`r O;fDr] tks mi/kkjk ¼1½ ds ijarqd ds v/khu fooj.kh izLrqr dj
jgk gS] ljdkj dks ,sls iz:i vkSj jhfr esa rFkk ,sls le; ds Hkhrj] tks fofgr fd;k tk, &
¼d½ eky ;k lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa dks x.kuk esa ysrs gq, ykHk fy, x,
buiqV dj izR;;] lans; dj vkSj ekl ds nkSjku ,slh vU; fof”kf"V;ksa ds lerqY; dj dh
jde] ;k
¼[k½ [kaM ¼d½ esa fufnZ"V jde ds LFkku ij ,slh jhfr esa vkSj ,slh “krksaZ vkSj fucaZ/kuksa ds v/;/khu
jgrs gq,] tks fofgr fd;s tk,a] vo/kkfjr jde] dk lank; djsxkA**]
¼x½ mi/kkjk ¼9½ esa]&
(i) ^^/kkjk 37 vkSj /kkjk 38 ds mica/kksa ds v/khu jgrs gq, ;fn^^ 'kCnksa vkSj vadksa ds LFkku
ij] ^^tgka** 'kCn j[kk tk,xk]
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ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
(ii) ijarqd esa] ^^flrEcj ekl ds fy, ;k foÙkh; o"kZ dh lekfIr ds i'pkr~ nwljh frekgh ds
fy,** 'kCnksa ds LFkku ij] ^^30 uoEcj** vad vkSj 'kCn j[ks tk,axs]
¼?k½ mi/kkjk ¼10½ esa] ^^fooj.kh izLrqr ugha dh xbZ gSA** 'kCnksa ds LFkku ij fuEufyf[kr j[kk
tk,xk] vFkkZr %&
^^iwoZorhZ dj vof/k ds fy, fooj.kh ;k mDr dj vof/k ds fy, /kkjk 37 dh mi/kkjk
¼1½ ds v/khu tkod iwfrZ ds C;kSjs izLrqr ugha fd, x, gS %
ijUrq ljdkj] ifj"kn~ dh flQkfj”k ij] vf/klwpuk }kjk vkSj ,slh 'krksZ vksj fucaZ/kuksa
ds v/;/khu jgrs gq,] tks mlesa fofufnZ"V fd, tk,a] fdlh jftLVªhd`r O;fDr ;k jftLVªhd`r
O;fDr;ksa ds fdlh oxZ dks fooj.kh izLrqr djus ds fy, vuqKkr dj ldsxh] ;|fi mlus ,d
;k vf/kd iwoZ dj vof/k;kas ds fy, foojf.k;ka izLrqr ugha dh gksa ;k mDr dj vof/k ds fy,
/kkjk 37 dh mi/kkjk ¼1½ ds v/khu tkod iwfrZ ds C;kSjs izLrqr ugha fd;s gksaA**A
8- /kkjk 41 ds LFkku ij ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 41 ds LFkku ij]
fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr %&
^^41 buiqV dj izR;; dk miHkksx&
¼1½ izR;sd jftLVªhd—r O;fDr ,slh 'krksaZ vkSj fucaZ/kuksa ds v/;/khu jgrs gq,] tks fofgr fd;s
tk,a] viuh fooj.kh esa Lo%fu/kkZfjrh ds :i esa ik= buiqV dj ds izR;; dk miHkksx djus
dk gdnkj gksxk vkSj ,slh jde mlds bySDVªkWfud tek [kkrs esa tek dh tk,xhA
¼2½ eky ;k lsokvksa ;k nksuksa dh ,slh iwfrZ dh ckcr mi/kkjk ¼1½ ds v/khu jftLVªh—r O;fDr
}kjk miHkksx fd;k x;k buiqV dj izR;;] ml ij lans; dj] iwfrZdÙkkZ }kjk lanr ugha
fd;k x;k gS] og mDr O;fDr }kjk ,slh jhfr esa] tks fofgr dh tk,] ykxw C;kt ds lkFk
vkjf{kr jgsxk %
ijarq tgka ,slk iwfrZdÙkkZ iwoksZDr iwfrZ dh ckcr lans; dj dk Hkqxrku djrk gS]
mDr jftLVªh—r O;fDr mlds }kjk ;Fkk iwoksZDr vkjf{kr tek dh jde ,slh jhfr esa tks
fofgr dh tk,] iqu% izkIr dj ldsxkA**A
9- /kkjk 42] /kkjk 43 vkSj /kkjk 43d dk yksiA & ewy vf/kfu;e dh /kkjk 42] /kkjk 43 vkSj /kkjk
43d dk yksi fd;k tk,xkA^^A
10- /kkjk 47 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 47 dh mi/kkjk ¼1½ esa]&
¼d½ ^^;k vkod** 'kCnksa dk yksi fd;k tk,xk %
¼[k½ ^^;k /kkjk 38** 'kCnksa vkSj vadksa dk yksi fd;k tk,xk %
¼x½ ^^/kkjk 39 ;k /kkjk 45** 'kCnksa vkSj vadksa ds i'pkr~ ^^;k /kkjk 52** 'kCn vkSj vad var%LFkkfir
fd, tk;saxsA
11- /kkjk 48 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 48 dh mi/kkjk ¼2½ esa] ^^] /kkjk 38 ds v/khu vkod
iwfrZ;ksa ds C;kSjs** 'kCnksa vkSj vadksa dk yksi fd;k tk,xkA
12- /kkjk 49 dk la'kks/kuA& ewy vf/kfu;e vf/kfu;e dh /kkjk 49 esa]&
¼d½ mi/kkjk ¼2½ esa] **;k /kkjk 43d** 'kCnksa] vadks vkSj v{kj dk yksi fd;k tk,xk(
¼[k½ mi/kkjk ¼4½ esa] **,slh 'krksZa** 'kCnksa ds i'pkr] **vkSj fucZa/kuksa** 'kCn var%LFkkfir fd, tk,axs(
¼x½ mi/kkjk ¼11½ ds i'pkr~] fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~%
**¼12½ bl vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] ljdkj] ifj"kn~ dh
flQkfj'kksa ij] bl vf/kfu;e ds v/khu] tkod dj nkf;Ro ds ,sls vf/kdre Hkkx dks
fofufnZ"V dj ldsxh] ftls jftLVªhd`r O;fDr ;k jftLVªhd`r O;fDr;ksa ds fdlh oxZ }kjk ,slh
'krksZa vkSj fucZa/kuksa ds v/;/khu jgrs gq,] bySDVªkfud tek [kkrs ds ek/;e ls pqdk;k tk
ldsxkA**A
13- /kkjk 50 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 50 esa] mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr
mi/kkjk j[kh tk,xh vkSj 1 tqykbZ] 2017 ls j[kh xbZ le>h tk,xh] vFkkZr~ %&
**¼3½ tgka buiqV dj izR;; dk xyr miHkksx vkSj mi;ksx fd;k x;k gS] jftLVªhd`r O;fDr]
,sls xyr miHkksx vkSj mi;ksx fd, x, buiqV dj izR;; ij] ljdkj }kjk] ifj"kn dh flQkfj'kksa ij
vf/klwfpr dh tkus okyh pkSchl izfr'kr ls vuf/kd nj ij C;kt dk lank; djsxk vkSj C;kt dh
x.kuk ,slh jhfr esa] tks fofgr dh tk,] dh tk,xhA**A
14- /kkjk 52 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 52 dh mi/kkjk ¼6½ ds ijarqd esa] **vkus okys
flracj ekl dk fooj.k izLrqr djus ds fy, fu;r rkjh[k** 'kCnksa ds LFkku ij] **30 uoacj** vad vkSj 'kCn j[ks
tk,axsA
15- /kkjk 54 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 54 esa] &
¼d½ mi/kkjk ¼1½ ds ijarqd esa] **/kkjk 39 ds v/khu izLrqr fooj.kh esa ,sls izfrnk; dk ,slh jhfr**
'kCnksa vkSj vadksa ds LFkku ij **,sls izfrnk; dk ,sls iz:i vkSj ,slh jhfr** 'kCn j[ks tk,axs(
¼[k½ mi/kkjk ¼2½ esa] **Ng ekl** 'kCnksa ds LFkku ij] **nks o"kZ** 'kCn j[ks tk,axs(
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ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
¼x½ mi/kkjk ¼10½ esa] **mi/kkjk ¼3½ ds v/khu** 'kCnksa] dks"Bdksa vksj vad dk yksi fd;k tk,xk(
¼?k½ Li"Vhdj.k ds [kaM ¼2½ esa] mi[kaM ¼[k½ ds i'pkr] fuEufyf[kr mi[kaM var%LFkkfir fd;k
tk,xk] vFkkZr~ %&
**¼[kd½ fo'ks"k vkfFkZd tksu fodkldrkZ ;k fo'ks"k vkfFkZd tksu bdkbZ dks 'kwU; nj ij
eky ;k lsokvksa vFkok nksuksa dh iwfrZ dh n'kk esa] tgka] ;FkkfLFkfr] mUgsa ,slh iwfrZ ;k ,slh iwfrZ
esa iz;qDr buiqV ;k buiqV lsokvksa dh ckcr lanÙk dj dk izfrnk; miyC/k gS] ,slh iwfrZ;ksa dh
ckcr /kkjk 39 ds v/khu fooj.kh izLrqr djus ds fy, fu;r rkjh[k (**A
16- ewy vf/kfu;e dh /kkjk 146 ds v/khu tkjh vf/klwpuk dk Hkwry{kh :i ls la'kks/kuA&
¼1½ ewy vf/kfu;e dh /kkjk 146 ds v/khu] jkT; ljdkj }kjk] ifj"kn~ dh flQkfj'kksa ij tkjh
okf.kT;&dj foHkkx dh vf/klwpuk laΠ,l0vks0 128] rkjh[k 23 tuojh] 2018 esa la'kks/ku
fd, tk,axs vkSj ml vuqlwph ds LraHk ¼3½ esa fofufnZ"V rkjh[k ls gh] izFke vuqlwph ds LraHk
¼2½ esa fofufnZ"V jhfr esa] Hkwry{kh izHkko ls fd, x, le>s tk,axs vFkkZr~%&
¼2½ mi/kkjk ¼1½ ds iz;kstuksa ds fy, jkT; ljdkj dks mDr mi/kkjk esa fufnZ"V vf/klwpukvksa dks
la'kksf/kr djus dh 'kfDr gksxh vkSj Hkwry{kh :i ls la'kksf/kr djus dh 'kfDr le>h tk,xh
ekuks fd jkT; ljdkj dks] ewy vf/kfu;e dh /kkjk 146 ds v/khu lHkh rkfRod le; ij
Hkwry{kh izHkko ls la'kks/ku djus dh 'kfDr FkhA
17- ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ vkSj mi/kkjk ¼3½] /kkjk 54 dh mi/kkjk ¼12½
rFkk /kkjk 56 ds v/khu tkjh vf/klwpuk dk Hkwry{kh :i ls la'kks/kuA&
¼1½ ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ vkSj mi/kkjk ¼3½] /kkjk 54 dh mi/kkjk ¼12½ rFkk
/kkjk 56 ds v/khu] jkT; ljdkj }kjk ifj"kn~ dh flQkfj'kksa ij tkjh okf.kT;&dj foHkkx dh
vf/klwpuk la- ,l0vks0 101 rkjh[k 29 twu] 2017 esa la'kks/ku fd, tk,axs vkSj ml vuqlwph ds
LraHk ¼3½ esa fofufnZ"V rkjh[k ls gh] f}rh; vuqlwph ds LraHk ¼2½ esa fofufnZ"V jhfr ls Hkwry{kh
izHkko ls fd, x, le>s tk,axsA
¼2½ mi/kkjk ¼1½ ds iz;kstuksa ds fy, jkT; ljdkj dks mDr mi/kkjk esa fufnZ"V vf/klwpukvksa dks
la'kksf/kr djus dh 'kfDr gksxh vkSj Hkwry{kh :i ls la'kksf/kr djus dh 'kfDr le>h tk,xh]
ekuks jkT; ljdkj dks ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ vkSj mi/kkjk ¼3½] /kkjk 54
dh mi/kkjk ¼12½ rFkk /kkjk 56 ds v/khu lHkh rkfRod le; ij Hkwry{kh izHkko ls la'kks/ku
djus dh 'kfDr FkhA
18- dfri; ekeyksa esa jkT; dj ds mn~xzg.k ;k laxzg.k ls Hkwry{kh :Ik ls NwVA&
¼1½ jkT; ljdkj }kjk] ifj"kn dh flQkfj'kksa ij ewy vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼1½ ds
v/khu] 'kfDr;ksa dk iz;ksx djrs gq, tkjh dh xbZ okf.kT;&dj foHkkx dh vf/klwpuk la[;k
,l0 vks0 65] rkjh[k 29 twu] 2017 esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] eRL; vkgkj ¼'kh"kZ
2301 ds v/khu vkus okyk½ ds] flok; eRL; rsy ds] mRiknu ds nkSjku l`ftr vuvk'kf;r
vif'k"V dh iwfrZ ds laca/k esa] 1 tqykbZ] 2017 ls izkjaHk gksdj] 30 flrEcj] 2019 ¼nksuksa fnu
lfEefyr½ dks lekIr gksus okyh vof/k ds nkSjku] dksbZ jkT; dj mn~x`ghr ;k lax`ghr ugha
fd;k tk,xkA
¼2½ ,sls lHkh dj dk izfrnk; ugha fd;k tk,xk] ftldk laxzg.k fd;k x;k gS] fdarq mldk bl
izdkj laxzg.k ugha fd;k tkrk] ;fn mi/kkjk ¼1½ lHkh rkfRod le; ij izo`Ùk gksrhA
19- ewy vf/kfu;e dh /kkjk 7 dh mi/kkjk ¼2½ ds v/khu tkjh vf/klwpuk dk Hkwry{kh :i ls
izHkkoA& mi/kkjk ¼2½ ds mica/kksa ds v/khu jgrs gq,] okf.kT;&dj foHkkx dh vf/klwpuk la[;ka ,l0 vks0 371]
rkjh[k 30 flracj] 2019] jkT; ljdkj }kjk] ifj"kn~ dh flQkfj'kksa ij] tks ewy vf/kfu;e dh /kkjk 7 dh mi/kkjk
¼2½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, tkjh dh xbZ Fkh] 1 tqykbZ 2017 ls izo`r gqbZ le>h tk,xhA
¼2½ ,sls lHkh jkT;&dj dk izfrnk; ugha fd;k tk,xk] ftldk laxzg.k fd;k x;k gS] fdarq mldk bl
izdkj laxzg.k ugha fd;k tkrk] ;fn mi/kkjk ¼1½ esa fufnZ"V vf/klwpuk] lHkh rkfRod le; ij izo`Ùk gksrhA
iVuk]
Qkxw pkSgku]
fnukad 26 flrEcj 2022
fcgkj jkT;ikyA
6
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
izFke vuqlwph
[ /kkjk 16¼1½ ns[ksaA]
vf/klwpuk la[;k vkSj rkjh[k
la'kks/ku
la'kks/ku dh izHkkoh rkjh[k
(1)
(2)
(3)
okf.kT;&dj foHkkx dh vf/klwpuk laŒ
,l0vks 128] rkjh[k 23 tuojh] 2018
mDr vf/klwpuk ds iSjk 1 esa] ^^foojf.k;ka
izLrqr djus vkSj ,dh—r dj dh
lax.kuk rFkk ifjfu/kkZj.k^^ 'kCnksa ds LFkku
ij] fuEufyf[kr j[kk tk,xk]
vFkkZr~%&
^^foojf.k;ka izLrqr djus vkSj ,dh—r
dj dh lax.kuk rFkk fuiVkjs vkSj tSls
vf/klwpuk la- ,l0vks0 401] rkjh[k 26
fnlacj] 2019 esa vU;Fkk micf/kr ds
flok;] fcgkj eky vkSj lsok dj
fu;ekoyh] 2017 ds v/khu micaf/kr lHkh
d`R;A^^A
22 twu] 2017
f}rh; vuqlwph
[ /kkjk 17¼1½ ns[ksaA]
Hkkjr&lafo/kku ds vuqPNsn 213 ds [kaM&¼1½ ds v/khu eSus bl v/;kns'k dks ç[;kfir fd;k gSA
iVuk]
Qkxw pkSgku]
fnukad 26 flrEcj 2022
fcgkj jkT;ikyA
fof/k foHkkx
———
vf/klwpuk
27 flrEcj 2022
laŒ ,yŒthŒ&01&15@2022&8263@yst% A&fcgkj jkT;iky }kjk fnukad 26 flrEcj 2022 dks iz[;kfir
fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2022 ¼fcgkj v/;kns'k la[;k&02] 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 v/;kns'k dk vaxszth Hkk"kk esa izkf/kÑr ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
:nz izdk'k feJ]
ljdkj ds lfpoA
vf/klwpuk la[;k vkSj rkjh[k
la'kks/ku
la'kks/ku dh izHkkoh
rkjh[k
1
2
3
okf.kT;&dj foHkkx dh vf/klwpuk laŒ
,l0vks0 101] rkjh[k 29 twu] 2017
mDr vf/klwpuk dh lkj.kh esa] Øe la0 2 ds
lkeus] LraHk ¼3½ esa] ^^24^^ vadksa ds LFkku ij]
^^18^^ vad j[ks tk,axsA
1 tqykbZ] 2017
7
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
(Bihar Ordinance No. 02, 2022)
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2022
AN
ORDINANCE
to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
WHEREAS, The Legislature of the State of Bihar is not in session;
AND, WHEREAS, the Governor of Bihar is satisfied that the circumstances exist
which render it necessary for him to take immediate action to amend the Bihar Goods and
Services Tax Act, 2017 (ACT 12, 2017), in the manner hereinafter appearing.
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article
213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the
following Ordinance:-
1. Short title and commencement.—
(1)
This Ordinance may be called the Bihar Goods and Services Tax
(Amendment) Ordinance, 2022.
(2)
Save as otherwise provided, the provisions of this Ordinance shall come
into force on such date as the State Government may, by notification in the
Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of
this Ordinance and any reference in any such provision to the commencement of
this Ordinance shall be construed as a reference to the coming into force of that
provision.
2. Amendment of section 16.— In the Bihar Goods and Services Tax Act, 2017
(hereinafter referred to as the principal Act), in section 16, ––
(a) in sub-section (2),––
(i) after clause (b), the following clause shall be inserted, namely:––
“(ba) the details of input tax credit in respect of the said supply
communicated to such registered person under section 38 has not been
restricted;”;
(ii) in clause (c), the words, figures and letter “or section 43A” shall be
omitted;
(b) in sub-section (4), for the words and figures “due date of furnishing of the
return under section 39 for the month of September”, the words “thirtieth day
of November” shall be substituted.
3. Amendment of section 29.— In section 29 of the principal Act, in sub-
section (2), ––
a. in clause (b), for the words “returns for three consecutive tax periods”, the
words “the return for a financial year beyond three months from the due date
of furnishing the said return” shall be substituted;
b. in clause (c), for the words “a continuous period of six months”, the words
“such continuous tax period as may be prescribed” shall be substituted.
4. Amendment of section 34.—In section 34 of the principal Act, in sub-section (2),
for the word “September”, the words “the thirtieth day of November” shall be substituted.
5. Amendment of section 37.—In section 37 of the principal Act, ––
(a) in sub-section (1), ––
(i) after the words “shall furnish, electronically,”, the words “subject to
such conditions and restrictions and” shall be inserted;
(ii) for the words “shall be communicated to the recipient of the said
supplies within such time and in such manner as may be prescribed”,
the words “shall, subject to such conditions and restrictions, within such
8
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
time and in such manner as may be prescribed, be communicated to the
recipient of the said supplies” shall be substituted;
(iii) the first proviso shall be omitted;
(iv) in the second proviso, for the words “Provided further that”, the words
“Provided that” shall be substituted;
(v) in the third proviso, for the words “Provided also that”, the words
“Provided further that” shall be substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (3),––
(i)
the words and figures “and which have remained unmatched under
section 42 or section 43” shall be omitted;
(ii)
in the first proviso, for the words and figures “furnishing of the return
under section 39 for the month of September”, the words “the thirtieth
day of November” shall be substituted;
(d) after sub-section (3), the following sub-section shall be inserted, namely:––
“(4) A registered person shall not be allowed to furnish the details of
outward supplies under sub-section (1) for a tax period, if the details of
outward supplies for any of the previous tax periods has not been furnished by
him:
Provided that the Government may, on the recommendations of the
Council, by notification, subject to such conditions and restrictions as may be
specified therein, allow a registered person or a class of registered persons to
furnish the details of outward supplies under sub-section (1), even if he has
not furnished the details of outward supplies for one or more previous tax
periods. ”.
6. Substitution of new section for section 38.—For section 38 of the principal Act,
the following section shall be substituted, namely:—
“38. Communication of details of inward supplies and input tax credit.
(1) The details of outward supplies furnished by the registered persons
under sub-section (1) of section 37 and of such other supplies as may
be prescribed, and an auto-generated statement containing the details of
input tax credit shall be made available electronically to the recipients
of such supplies in such form and manner, within such time, and
subject to such conditions and restrictions as may be prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of––
(a) details of inward supplies in respect of which credit of input tax
may be available to the recipient; and
(b) details of supplies in respect of which such credit cannot be
availed, whether wholly or partly, by the recipient, on account of
the details of the said supplies being furnished under sub-section
(1) of section 37,––
(i) by any registered person within such period of taking
registration as may be prescribed; or
(ii) by any registered person, who has defaulted in payment of
tax and where such default has continued for such period as
may be prescribed; or
(iii) by any registered person, the output tax payable by whom in
accordance with the statement of outward supplies furnished
by him under the said sub-section during such period, as may
be prescribed, exceeds the output tax paid by him during the
9
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
said period by such limit as may be prescribed; or
(iv) by any registered person who, during such period as may be
prescribed, has availed credit of input tax of an amount that
exceeds the credit that can be availed by him in accordance
with clause (a), by such limit as may be prescribed; or
(v) by any registered person, who has defaulted in discharging
his tax liability in accordance with the provisions of sub-
section (12) of section 49 subject to such conditions and
restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed. ”.
7.
Amendment of section 39.—In section 39 of the principal Act, ––
a.
in sub-section (5), for the word “twenty”, the word “thirteen” shall
be substituted;
b.
in sub-section (7), for the first proviso, the following proviso shall
be substituted, namely:––
“Provided that every registered person furnishing return under the
proviso to sub-section (1) shall pay to the Government, in such form and
manner, and within such time, as may be prescribed,––
(a) an amount equal to the tax due taking into account inward and outward
supplies of goods or services or both, input tax credit availed, tax payable
and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in
such manner and subject to such conditions and restrictions as may be
prescribed. ”;
(c) in sub-section (9), ––
(i)
for the words and figures “Subject to the provisions of sections
37 and 38, if”, the word “Where” shall be substituted;
(ii) in the proviso, for the words “the due date for furnishing of
return for the month of September or second quarter”, the words
“the thirtieth day of November” shall be substituted;
(d) in sub-section (10), for the words “has not been furnished by him”,
the following shall be substituted, namely:––
“or the details of outward supplies under sub-section (1) of
section 37 for the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of
the Council, by notification, subject to such conditions and restrictions
as may be specified therein, allow a registered person or a class of
registered persons to furnish the return, even if he has not furnished the
returns for one or more previous tax periods or has not furnished the
details of outward supplies under sub-section (1) of section 37 for the said
tax period. ”.
8. Substitution of new section for section 41.—For section 41 of the principal Act,
the following section shall be substituted, namely:—
“41. Availment of input tax credit
(1) Every registered person shall, subject to such conditions and restrictions
as may be prescribed, be entitled to avail the credit of eligible input tax, as
self-assessed, in his return and such amount shall be credited to his
electronic credit ledger.
(2) The credit of input tax availed by a registered person under sub-section
(1) in respect of such supplies of goods or services or both, the tax
10
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
payable whereon has not been paid by the supplier, shall be reversed
along with applicable interest, by the said person in such manner as may
be prescribed:
Provided that where the said supplier makes payment of the tax
payable in respect of the aforesaid supplies, the said registered person
may re-avail the amount of credit reversed by him in such manner as may
be prescribed. ”.
9. Omission of sections 42, 43 and 43A.— Sections 42, 43 and 43A of the
principal Act shall be omitted.
10. Amendment of section 47.—In section 47 of the principal Act, in
sub-section (1),––
a. the words “or inward” shall be omitted;
b. the words and figures “or section 38” shall be omitted;
c. after the words and figures “section 39 or section 45”, the words and
figures “or section 52” shall be inserted.
11. Amendment of section 48.—In section 48 of the principal Act, in sub-section
(2), the words and figures “, the details of inward supplies under section 38” shall be
omitted.
12. Amendment of section 49.—In section 49 of the principal Act,––
(a) in sub-section (2), the words, figures and letter “or section 43A” shall be
omitted;
(b) in sub-section (4), after the words “subject to such conditions”, the words
“and restrictions” shall be inserted;
(c) after sub-section (11), the following sub-section shall be inserted,
namely:—
“(12) Notwithstanding anything contained in this Act, the
Government may, on the recommendations of the Council, subject to such
conditions and restrictions, specify such maximum proportion of output
tax liability under this Act which may be discharged through the electronic
credit ledger by a registered person or a class of registered persons, as may
be prescribed.”.
13. Amendment of section 50.—In section 50 of the principal Act, for sub-section
(3), the following sub-section shall be substituted and shall be deemed to have been
substituted with effect from the 1st day of July, 2017, namely:––
“(3) Where the input tax credit has been wrongly availed and utilised, the registered
person shall pay interest on such input tax credit wrongly availed and utilised, at
such rate not exceeding twenty-four per cent. as may be notified by the Government,
on the recommendations of the Council, and the interest shall be calculated, in such
manner as may be prescribed.”.
14. Amendment of section 52.—In section 52 of the principal Act, in sub-section
(6), in the proviso, for the words “due date for furnishing of statement for the month of
September”, the words “thirtieth day of November” shall be substituted.
15. Amendment of section 54.—In section 54 of the principal Act, ––
(a) in sub-section (1), in the proviso, for the words and figures “the
return furnished under section 39 in such”, the words “such form and”
shall be substituted;
(b) in sub-section (2), for the words “six months”, the words “two years”
shall be substituted;
(c) in sub-section (10), the words, brackets and figure “under sub-section (3)
” shall be omitted;
11
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
(d) in the Explanation, in clause (2), after sub-clause (b), the following sub-
clause shall be inserted, namely:––
“(ba) in case of zero-rated supply of goods or services or both to a
Special Economic Zone developer or a Special Economic Zone unit where a
refund of tax paid is available in respect of such supplies themselves, or
as the case may be, the inputs or input services used in such supplies, the
due date for furnishing of return under section 39 in respect of such
supplies;”.
16. Amendment of notification issued under section 146 of the principal Act
retrospectively.—
(1) The notification of the Commercial Taxes Department notification No.
S.O. 128, dated the 23rd January, 2018 issued by the State Government on
the recommendations of the Council, under section 146 of the principal
Act, shall stand amended and shall be deemed to have been amended
retrospectively, in the manner specified in column (2) of the First Schedule,
on and from the date specified in column (3) of that Schedule.
(2) For the purposes of sub-section (1), the State Government shall have and
shall be deemed to have the power to amend the notification referred to
in the said sub-section with retrospective effect as if the State
Government had the power to amend the said notification under section
146 of the principal Act, retrospectively, at all material times.
17. Amendment of notification issued under sub-sections (1) and (3) of section 50,
sub-section (12) of section 54 and section 56 of the principal Act retrospectively.—
(1)
The notification of the Commercial Taxes Department notification No.
S.O.101, dated the 29th June, 2017, issued by the State Government on the
recommendations of the Council, under sub-sections (1) and (3) of section
50, sub-section (12) of section 54 and section 56 of the principal Act, shall
stand amended and shall be deemed to have been amended retrospectively, in
the manner specified in column (2) of the Second Schedule, on and from the
date specified in column (3) of that Schedule.
(2)
For the purposes of sub-section (1), the State Government shall have and
shall be deemed to have the power to amend the notification referred to in
the said sub-section with retrospective effect as if the State Government
had the power to amend the said notification under sub-sections (1) and
(3) of section 50, sub-section (12) of section 54 and section 56 of the
principal Act, retrospectively, at all material times.
18. Retrospective exemption from, or levy or collection of State tax in
certain cases.—
(1) Notwithstanding anything contained in the notification of the Commercial
Taxes Department notification No. S.O. 65, dated the 29th June, 2017
issued by the State Government, on the recommendations of the Council,
in exercise of the powers under sub-section (1) of section 9 of the
principal Act, no state tax shall be levied or collected in respect of
supply of unintended waste generated during the production of fish meal
(falling under heading 2301), except for fish oil, during the period
commencing from the 1st day of July, 2017 and ending with the 30th day
of September, 2019 (both days inclusive) .
(2) No refund shall be made of all such tax which has been collected, but
which would not have been so collected, had sub-section (1) been in force
at all material times.
12
ǐबहार गजट (असाधारण), 27 ͧसतà बर 2022
19. Retrospective effect to notification issued under sub-section (2) of section 7 of
the principal Act.—(1) Subject to the provisions of sub-section (2), the notification of the
Commercial Taxes Department notification No. S.O. 371, dated the 30th September, 2019,
issued by the State Government on the recommendations of the Council, in exercise of the
powers under sub- section (2) of section 7 of the principal Act, shall be deemed to have, and
always to have, for all purposes, come into force on and from the 1st day of July, 2017
No refund shall be made of all such state tax which has been collected, but which would
not have been so collected, had the notification referred to in sub-section (1) been in force at
all material times.
Patna
Phagu Chauhan
Dated 26th September 2022
Governor of Bihar.
THE FIRST SCHEDULE
[See section 16(1) ]
Notification number and
date
Amendment
Date of effect of
amendment
(1)
(2)
(3)
Commercial Taxes
Department Notification
No. S.O. 128, dated the
23rd January, 2018
In the said notification, in paragraph 1, for the
words “furnishing of returns and computation
and settlement of integrated tax”, the
following shall be substituted, namely:––
“furnishing of returns and computation and
settlement of integrated tax and save as
otherwise provided in the notification number
S.O. 401, dated the 26th December, 2019, all
functions provided under the Bihar Goods and
Services Tax Rules, 2017.”
22nd June, 2017.
THE SECOND SCHEDULE
[See section 17(1) ]
Notification number and date
Amendment
Date of effect of
amendment
(1)
(2)
(3)
Commercial
Taxes
Department
Notification
No. S.O.101, dated the
29th June, 2017
In the said notification, in the Table,
against serial number 2, in column (3),
for the figures “24”, the figures “18”
shall be substituted.
1st July, 2017.
————
अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण) 780-571+400-डी0टȣ0पी0।
Website: http://egazette.bih.nic.in
