Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
12 पौष 1944 (श0)
(सं0 पटना 03) पटना सोमवार 2 जनवरȣ 2023
fof/k foHkkx
———
vf/klwpuk
2 tuojh 2023
laŒ ,yŒthŒ&01&15@2022&35@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr vf/kfu;e]
ftlij egkefge jkT;iky fnukad 27 fnlEcj 2022 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr
fd;k tkrk gSA
fcgkj&jkT;iky ds vkns’k ls]
:nz izdk'k feJ]
ljdkj ds lfpoA
2
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
[
º
Hkkjr x.kjkT; ds frgÙkjosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%&
¼1½ ;g vf/kfu;e fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 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 vf/kfu;e ds fofHkUu mica/kksa ds fy, fofHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj ,sls
mica/k esa bl vf/kfu;e 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
fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~
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 esa] ^^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
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
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
ewy vf/kfu;e dh /kkjk 37 esa]&
¼d½ mi/kkjk ¼1½ esa]&
(i) ^^bySDVªkWfud :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 ,sl 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), 2 जनवरȣ 2023
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
ewy vf/kfu;e dh /kkjk 38 ds LFkku ij
fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr %&
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**
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**]
4
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
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]
(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
ewy vf/kfu;e dh /kkjk 41 ds LFkku ij]
fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr %&
^^
¼1½ izR;sd jftLVªh—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 fjolZ djsxk %
ijarq tgka ,slk iwfrZdÙkkZ iwoksZDr iwfrZ dh ckcr lans; dj dk Hkqxrku djrk gS] mDr jftLVªh—r
O;fDr mlds }kjk ;Fkk iwoksZDr fjolZ dh x;h jde ,slh jhfr esa tks fofgr dh tk,] iqu% izkIr dj
ldsxkA**A
ewy vf/kfu;e dh /kkjk 42] /kkjk 43 vkSj /kkjk
43d dk yksi fd;k tk,xkA^^A
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
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
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
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
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
5
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
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(
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 vFkuk 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
1½
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 la[;k ,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
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
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
¼1½ 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
6
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
¼1½ fcgkj eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2022 ¼fcgkj v/;kns'k la[;k 02] 2022½ blds
}kjk fujflr fd;k tkrk gSA
¼2-½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx
esa fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk
“kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh xbZ le>h tk;sxh] ekuksa ;g vf/kfu;e ml fnu izo`Ùk
Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh xbZ FkhA
[ /kkjk 16¼1½ ns[ksaA]
(1)
(2)
(3)
okf.kT;&dj
foHkkx
dh
vf/klwpuk laΠ,l0vks0 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]
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dh lax.kuk rFkk fuiVkjs vkSj tSls vf/klwpuk
laΠ,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
[ /kkjk 17¼1½ ns[ksaA]
:nz izdk'k feJ]
ljdkj ds lfpoA
2 tuojh 2023
laŒ ,yŒthŒ&01&15@2022&36@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 27
fnlEcj 2022 dks vuqer fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2022 ¼fcgkj vf/kfu;e 01] 2023½ 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]
:nz izdk'k feJ]
ljdkj ds lfpoA
okf.kT;&dj foHkkx dh
vf/klwpuk laΠ,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), 2 जनवरȣ 2023
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(Bihar Act 01, 2023)
AN
ACT
to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
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 and commencement.—
(1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act,
2022.
(2) Save as otherwise provided, the provisions of this Act 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 Act and any reference in any such provision to the commencement of this
Act 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 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;
8
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
(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 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. ”.
9
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
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 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.
10
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
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 percent. 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;
(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.
11
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
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.
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
(2) 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.
20. Repeal and Savings.—
(1)
Bihar Goods and Services Tax (Amendment) Ordinance, 2022 (Bihar Ordinance
No.02, 2022) is hereby repealed.
(2)
Notwithstanding such repeal, anything done or any action taken in exercise of
any power conferred by or under the said ordinance shall be deemed to have been
done or taken in exercise of the powers conferred by or under this Act as if this
Act were in force on the day on which such thing was done or action taken.
12
ǐबहार गजट (असाधारण), 2 जनवरȣ 2023
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 16(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.
Rudra Prakash Mishra,
Secretary to the Government.
————
अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण) 3-571+400-डी0टȣ0पी0।
Website: http://egazette.bih.nic.in