ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

pw¡fd] fcgkj jkT; fo/kkueaMy l= esa ugha gS]

vkSj] pw¡fd] fcgkj jkT;iky dks ;g lek/kku gks x;k gS fd ,slh ifjfLFkfr;k¡ fo|eku gSa

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 iznÙk 'kfDr;ksa dk iz;ksx

djrs gq, fcgkj jkT;iky fuEufyf[kr v/;kns”k iz[;kfir djrs gSa %&

& ¼1½ ;g v/;kns”k fcgkj eky vkSj lsok dj ¼f}rh; la'kks/ku½

v/;kns”k] 2024 dgk tk ldsxkA

¼2½ bl v/;kns”k esa vU;Fkk micaf/kr ds flok;] ;g v/;kns”k ml rkjh[k dks izo`Ùk gksxk] tks

ljdkj] jkti= esa vf/klwpuk }kjk fu;r djsA

& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~

ewy vf/kfu;e dgk x;k gS½ dh /kkjk 9 dh mi/kkjk ¼1½ esa] **ekuoh; miHkksx ds fy, eknd

'kjkc** 'kCnksa ds i'pkr~] **vkSj fo—r vfrfjDr fu"izHkkoh ,Ydksgy ;k ifj”kksf/kr fLifjV] tks

ekuoh; miHkksx ds fy, vYdksgfyd fydj ds fofuekZ.k gsrq iz;qDr fd;k tkrk gS]** 'kCn

var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 10 dh mi/kkjk ¼5½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 11 ds i'pkr~] fuEufyf[kr /kkjk

vUr%LFkkfir dh tk,xh] vFkkZr~%&

¼1½ bl vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] ;fn ljdkj dk ;g lek/kku

gks tkrk gS fd]&

¼d½ eky ;k lsokvksa ;k nksuksa dh fdlh iwfrZ ij jkT; dj ds mn~xzg.k ¼mlds xSj

mn~xzg.k lfgr½ ds laca/k esa dksbZ i)fr lk/kj.kr;k izpyu esa Fkh ;k gS ( vkSj

¼[k½ ,slh iwfrZ;ka] tks fuEufyf[kr ds fy, nk;h Fkha ;k gSa&

(i)

mu ekeyksa esa] tgka mDr i)fr ds vuqlkj] jkT; dj mn~xzghr ugha

fd;k x;k Fkk ;k mn~xzghr ugha fd;k tk jgk gS] jkT; dj( ;k

(ii) jkT; dj dh ,slh jde] ftls mDr i)fr ds vuqlkj mn~xzghr fd;k

tk jgk Fkk ;k fd;k tk jgk gS] ls mPprj jde gS]

rks ljdkj] ifj"kn dh flQkfj”k ij] jkti= esa vf/klwpuk }kjk ;g funs”k ns

ldsxh fd] ;FkkfLFkfr] ,slh iwfrZ;ksa ij lans; laiw.kZ jkT; dj ;k ,slh

iwfrZ;ksa ij lans; jkT; dj ds vkf/kD; esa jkT; dj] ;fn mDr i)fr

ugha gksrh rks] mu iwfrZ;ksa ds laca/k esa lanÙk fd;k tkuk visf{kr ugha

gksxk] ftu ij jkT; dj] mDr i)fr ds vuqlkj] mn~xzghr ugha fd;k

tk jgk Fkk ;k mn~xzghr ugha fd;k tk jgk gS ;k de mn~xzghr fd;k

tk jgk Fkk ;k de mn~xzghr fd;k tk jgk gSA**A

& ewy vf/kfu;e dh /kkjk 13 dh mi/kkjk ¼3½ esa]&

(i)

[kaM ¼[k½ esa] **iwfrZdkj }kjk chtd ;k mlds ctk,** 'kCnksa ds LFkku

ij] **mu ekeyksa esa] tgka chtd iwfrZdkj }kjk tkjh fd;k tkuk visf{kr

gS] iwfrZdkj }kjk chtd ;k mlds ctk,** 'kCn j[ks tk,axs (

(ii) [kaM ¼[k½ ds i'pkr~] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk]

vFkkZr~ %&

**¼x½ mu ekeyksa esa] tgka chtd] iwfrZdkj }kjk tkjh fd;k tkuk gS]

ogka izkIrdrkZ }kjk chtd tkjh fd, tkus dh rkjh[k %**(

(iii) igys ijarqd esa] **;k [kaM ¼[k½** 'kCn] dks"Bd vkSj v{kj ds i'pkr~] **;k

[kaM ¼x½** 'kCn] dks"Bd vkSj v{kj var%LFkkfir fd, tk,axsA

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

& ewy vf/kfu;e dh /kkjk 16 esa] 1 tqykbZ] 2017 ls] mi/kkjk ¼4½ ds

i'pkr~] fuEufyf[kr mi/kkjk,a var%LFkkfir dh tk,axh] vFkkZr~ %&

**¼5½ mi/kkjk ¼4½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] foÙkh; o"kZ 2017&18]

2018&19] 2019&20 vkSj 2020&21 ls lacaf/kr eky ;k lsokvksa ;k nksuksa dh iwfrZ ds

fy, fdlh chtd ;k ukes uksV ds laca/k esa] jftLVªh—r O;fDr] /kkjk 39 ds v/khu

fdlh fooj.kh esa] ftls 30 uoacj] 2021 rd Qkby fd;k x;k gS] buiqV dj izR;;

ysus dk gdnkj gksxkA

¼6½ tgka fdlh jftLVªh—r O;fDr dk jftLVªhdj.k] /kkjk 29 ds v/khu jÌ

fd;k tkrk gS vkSj rRi”pkr~ ;k rks /kkjk 30 ds v/khu fdlh vkns”k }kjk ;k vihy

izkf/kdkjh vFkok vihy vf/kdj.k ;k U;k;ky; }kjk fd, x, fdlh vkns”k ds vuqlj.k

esa] jftLVªhdj.k dk jÌhdj.k izfrlaâr fd;k tkrk gS vkSj tgka chtd ;k ukes uksV ds

laca/k esa] buiqV dj izR;; dk ykHk jftLVªhdj.k ds jÌhdj.k ds vkns”k dh rkjh[k

dks mi/kkjk ¼4½ ds v/khu fucaZf/kr ugha Fkk] ogka mDr O;fDr] /kkjk 39 ds v/khu ,slh

fooj.kh esa eky ;k lsokvksa ;k nksuksa dh vkiwfrZ ds fy, ,sls chtd ;k ukes uksV ds

laca/k esa buiqV dj izR;; ysus dk gdnkj gksxk]&

(i) ml foÙkh; o"kZ ds i'pkr~ vkus okys 30 uoacj] ftlls ,slk chtd ;k

ukes uksV lacaf/kr gS ;k lqlaxr okf"kZd fooj.kh izLrqr djus rd] buesa

tks Hkh iwoZrj gks] nkf[ky dh tkrh gS ( ;k

(ii) ;FkkfLFkfr] jftLVªhdj.k ds jÌhdj.k dh rkjh[k ls ;k jftLVªhdj.k ds

jÌhdj.k dh izHkkoh rkjh[k ls ml vof/k ds fy,] jftLVªhdj.k ds

jÌhdj.k ds izfrlagj.k ds vkns”k dh rkjh[k rd] tgka ,slh fooj.kh

jftLVªhdj.k ds jÌhdj.k ds izfrlagj.k ds vkns”k dh rkjh[k ls rhl

fnu ds Hkhrj] nkf[ky dh tkrh gS (

buesa tks Hkh i”pkrorhZ gksA**A

& ewy vf/kfu;e dh /kkjk 17 dh mi/kkjk ¼5½ ds [kaM ¼>½ esa] **/kkjk 74]

/kkjk 129 vkSj /kkjk 130 ds vuqlkj** 'kCnksa vkSj vadksa ds LFkku ij] **foÙkh; o"kZ 2023&24 rd

fdlh foÙkh; o"kZ ds laca/k esa /kkjk 74** 'kCn vkSj vad j[ks tk,axsA

& ewy vf/kfu;e dh /kkjk 21 esa] **/kkjk 73 ;k /kkjk 74**] 'kCn vkSj vadksa

ds i'pkr~] **;k /kkjk 74d** 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼2½ esa ijUrqd ds i'pkr~]

fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&

**ijarq ;g vkSj fd ,sls jftLVªhdj.k ds jÌhdj.k dk izfrlagj.k] ,slh 'krksZa vkSj fucZa/kuksa ds

v/khu gksxk] tks fofgr dh tk,aA**A

& ewy vf/kfu;e dh /kkjk 31 esa]&

¼d½ mi/kkjk ¼3½ ds [kaM ¼p½ esa] **dksbZ jftLVªh—r O;fDr] tks** 'kCnksa ds i'pkr~ **,slh vof/k

ds Hkhrj] tks fofgr dh tk,** 'kCn var%LFkkfir fd, tk,axs (

¼[k½ [kaM ¼N½ ds i”pkr~] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

& [kaM ¼p½ ds iz;kstuksa ds fy,] **iwfrZdkj] tks jftLVªh—r ugha gS** in ds

vUrxZr ,slk iwfrZdkj Hkh gksxk] tks dsoy /kkjk 51 ds v/khu dj dh dVkSrh ds iz;kstu ds

fy, jftLVªh—r gSA*A

& ewy vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼6½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr

mi/kkjk j[kh tk,xh] vFkkZr~ %&

**¼3½ /kkjk 51 ds v/khu] L=ksr ij dj dVkSrh ds visf{kr izR;sd jftLVªh—r O;fDr] izR;sd

dySaMj ekl ds fy,] ,sls iz:i esa vkSj ,slh jhfr esa rFkk ,sls le; ds Hkhrj] tks fofgr

dh tk,] ekl ds nkSjku dh xbZ dVkSfr;ksa dh ,d fooj.kh bySDVªkWfud :i ls izLrqr

djsxk %

ijUrq mDr jftLVªh—r O;fDr] izR;sd dySaMj ekl ds fy, ,d fooj.kh izLrqr djsxk]

pkgs mDr ekl ds nkSjku dksbZ dVkSfr;k¡ dh xbZ gksa vFkok ughaA**A

& ewy vf/kfu;e dh /kkjk 49 dh mi/kkjk ¼8½ ds [kaM ¼x½ esa] **/kkjk 73

;k /kkjk 74**] 'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir

fd, tk,axsA

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

& ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds ijUrqd esa] **/kkjk 73 ;k

/kkjk 74**] 'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd,

tk,axsA

& ewy vf/kfu;e dh /kkjk 51 dh mi/kkjk ¼7½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 54 esa]&

¼d½ mi/kkjk ¼3½ ds nwljs ijUrqd dk yksi fd;k tk,xk (

¼[k½ mi/kkjk ¼14½ ds i'pkr~ vkSj Li"Vhdj.k ls iwoZ] fuEufyf[kr mi/kkjk var%LFkkfir dh

tk,xh] vFkkZr~ %&

**¼15½ bl /kkjk esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] eky dh iwfrZ dh 'kwU; jsVsM ds

eÌs vuqi;ksftr buiqV dj izR;; ;k eky dh 'kwU; jsVsM iwfrZ ds eÌs lanÙk ,dh—r dj

dk dksbZ izfrnk; vuqKkr ugha fd;k tk,xk] tgka eky dh ,slh 'kwU; jsVsM iwfrZ fu;kZr

'kqYd ds v/;/khu gSA**A

& ewy vf/kfu;e dh /kkjk 61 dh mi/kkjk ¼3½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 62 dh mi/kkjk ¼1½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 63 esa] **/kkjk 73 ;k /kkjk 74**] 'kCnksa vkSj vadksa

ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 64 dh mi/kkjk ¼2½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 65 dh mi/kkjk ¼7½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 66 dh mi/kkjk ¼6½ esa] **/kkjk 73 ;k /kkjk 74**]

'kCnksa vkSj vadksa ds i'pkr~] **;k /kkjk 74d**] 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 70 dh mi/kkjk ¼1½ ds i'pkr~] fuEufyf[kr

mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~&

**¼1d½ mi/kkjk ¼1½ ds v/khu leu fd, x, lHkh O;fDr ;k rks O;fDrxr :i ls ;k fdlh

izkf/k—r izfrfuf/k }kjk mifLFkr gksus ds fy, vkc)dj gksaxs] tSlk ,slk vf/kdkjh funs”k ns vkSj

bl izdkj mifLFkr gksus okyk O;fDr ijh{kk ds nkSjku lR; cksysxk ;k dFku djsxk ;k ,sls

nLrkost vkSj vU; oLrq,a] tks visf{kr gks] izLrqr djsxkA**A

& ewy vf/kfu;e dh /kkjk 73 esa]&

(i) 'kh"kZ esa] **vlanÙk dj** 'kCnksa ds iwoZ **foÙkh; o"kZ 2023&24 rd dh vof/k ls lacaf/kr** 'kCn

vkSj vad var%LFkkfir fd, tk,axs (

(ii) mi/kkjk ¼11½ ds i'pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %&

**¼12½ bl /kkjk ds mica/k foÙkh; o"kZ 2023&24 rd dh vof/k ls lacaf/kr dj ds

fu/kkZj.k gsrq ykxw gksaxsA**A

& ewy vf/kfu;e dh /kkjk 74 esa]&

(i) 'kh"kZ esa] **vlanÙk dj** 'kCnksa ds iwoZ **foÙkh; o"kZ 2023&24 rd dh vof/k ls lacaf/kr** 'kCn

vkSj vad var%LFkkfir fd, tk,axs (

(ii) mi/kkjk ¼11½ ds i'pkr~ vkSj Li"Vhdj.k 1 ds iwoZ fuEufyf[kr mi/kkjk var%LFkkfir dh

tk,xh] vFkkZr~ %&

**¼12½ bl /kkjk ds mica/k foÙkh; o"kZ 2023&24 rd dh vof/k ls lacaf/kr dj ds

fu/kkZj.k gsrq ykxw gksaxsA**A

(iii) Li"Vhdj.k 2 dk yksi fd;k tk,xkA

& ewy vf/kfu;e dh /kkjk 74 ds i'pkr~] fuEufyf[kr /kkjk

var%LFkkfir dh tk,xh] vFkkZr~ %&

¼1½ tgka leqfpr vf/kdkjh dks ;g izrhr gksrk gS fd fdlh dj dk lank; ugha fd;k

x;k gS ;k de lank; fd;k x;k gS ;k =qfVo”k izfrnk; fd;k x;k gS ;k tgka

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

buiqV dj izR;; xyr rjhds ls fy;k x;k gS ;k mi;ksx fd;k x;k gS] rks og ,sls

dj ls izHkk;Z ml O;fDr dks] ftls bl izdkj lanÙk ugha fd;k x;k gS ;k ftls bl

izdkj de lanÙk fd;k x;k gS ;k ftl O;fDr dks =qfVo”k izfrnk; fd;k x;k gS] ;k

ftlus xyr rjhds ls buiqV dj izR;; fy;k gS ;k mi;ksx fd;k gS] mlls ;g

dkj.k crkus dh vis{kk djrs gq, D;ksa u og /kkjk 50 ds v/khu ml ij lans; C;kt

ds lkFk lwpuk esa fofufnZ"V jde rFkk bl vf/kfu;e ;k mlds v/khu cuk, x,

fu;eksa ds mica/kksa ds v/khu mn~xzg.kh; 'kkfLr dk lank; djs] lwpuk dh rkehy

djsxk %

ijUrq dksbZ lwpuk tkjh ugha dh tk,xh ;fn fdlh foÙkh; o"kZ esa og dj

,d gtkj :i;s ls de gS] ftls lanÙk ugha fd;k x;k gS ;k de lanÙk fd;k x;k

gS ;k =qfVo”k izfrnk; fd;k x;k gS ;k xyr rjhds ls buiqV dj izR;; fy;k gS

;k mi;ksx fd;k gSA

¼2½ leqfpr vf/kdkjh ml foÙkh; o"kZ ds fy,] ftlds fy, dj lanÙk ugha fd;k x;k gS

;k de lanÙk fd;k x;k gS ;k xyr rjhds ls buiqV dj izR;; fy;k gS ;k mi;ksx

fd;k gS] okf"kZd fooj.kh izLrqr djus ds fy, ns; rkjh[k ls c;kyhl ekl ds Hkhrj

;k =qfVo”k izfrnk; dh rkjh[k ls c;kyhl ekl ds Hkhrj] mi/kkjk ¼1½ ds v/khu

lwpuk tkjh djsxkA

¼3½ tgka mi/kkjk ¼1½ ds v/khu fdlh vof/k ds fy, lwpuk tkjh dh xbZ gS] ogka leqfpr

vf/kdkjh dj ls izHkk;Z O;fDr ij mi/kkjk ¼1½ ds vUrxZr vkus okyh vof/k;ksa ls fHké

,slh dj vof/k;ksa ds fy, vlanÙk ;k de lanÙk fd, x, ;k =qfVo”k izfrnk;

fd, x, dj vFkok xyr rjhds ls fy, x, ;k mi;ksx fd, x, buiqV dj izR;;

ds C;kSjs varfoZ"V djus okyk ,d dFku rkehy dj ldsxkA

¼4½ ,sls dFku dh rkehy] mi/kkjk ¼1½ ds v/khu ,sls O;fDr ij] bl 'krZ ds v/khu jgrs

gq, fd mi/kkjk ¼1½ ds vUrxZr vkus okyh vof/k;ksa ls fHké ,slh dj vof/k;ksa ds

fy, fo”okl fd, x, vk/kkj iwoZorhZ lwpuk esa mfYyf[kr vk/kkjksa ds leku gh gSa]

lwpuk dh rkehy le>h tk,xhA

¼5½ ml ekeys esa] tgka dj lanÙk ugha fd;k x;k gS ;k de lanÙk fd;k x;k ;k

=qfVo”k izfrnk; fd;k x;k gS vFkok xyr rjhds ls fy;k x;k ;k mi;ksx fd;k

x;k gS] ogka 'kkfLr]&

(i) dj vioapu ds fy, diV ;k fdlh tkucw>dj fd, x, feF;k dFku ;k

rF;ksa dks fNikus ds dkj.kksa ls fHké] fdlh dkj.k ls] ,sls O;fDr ls ns; dj

ds nl izfr”kr ds lerqY; ;k nl gtkj :i;s] tks Hkh mPprj gks] gksxh (

(ii) dj vioapu ds fy, diV ;k fdlh tkucw>dj fd, x, feF;k dFku ;k

rF;ksa dks fNikus ds fy, ,sls O;fDr ls ns; dj ds lerqY; gksxhA

¼6½ leqfpr vf/kdkjh dj ls izHkk;Z fdlh O;fDr }kjk fd, x, vH;kosnu ;fn dksbZ gks]

ij fopkj djus ds i'pkr~] ,sls O;fDr ls ns; dj] C;kt vkSj 'kkfLr dh jde

fu/kkZfjr djsxk rFkk vkns”k tkjh djsxkA

¼7½ leqfpr vf/kdkjh mi/kkjk ¼2½ esa fofufnZ"V lwpuk dks tkjh djus dh rkjh[k ls ckjg

ekl ds Hkhrj mi/kkjk ¼6½ ds v/khu vkns”k tkjh djsxk %

ijUrq tgka leqfpr vf/kdkjh fofufnZ"V vof/k ds Hkhrj vkns”k tkjh djus

esa vleFkZ gS] ogka vk;qDr ;k vk;qDr }kjk izkf/k—r dksbZ vf/kdkjh tks leqfpr

vf/kdkjh ls iafDr esa ofj"B ijUrq jkT; dj la;qDr vk;qDr dh iafDr ls U;wu u gks]

mi/kkjk ¼6½ ds v/khu vkns”k tkjh djus esa foyac ds dkj.kksa dks vfHkfyf[kr djds

/;ku esa j[krs gq,] fofufnZ"V vof/k ds volku ds iwoZ] mDr vof/k dks vf/kdre Ng

ekl dh vkSj vof/k rd c<+k ldsxkA

¼8½ tgka dj vioapuk ds fy, diV ;k fdlh tkucw>dj fd, x, feF;k dFku ;k

rF;ksa dks fNikus ds dkj.kksa ls fHké fdlh dkj.k ds fy,] tgka dksbZ dj lanÙk ugha

fd;k x;k gS ;k de lanÙk fd;k x;k ;k =qfVo”k izfrnk; fd;k x;k gS vFkok

xyr rjhds ls fy;k x;k ;k mi;ksx fd;k x;k gS] ogka dj ls izHkk;Z O;fDr]&

(i) mi/kkjk ¼1½ ds v/khu lwpuk dh rkehy ds iwoZ] ,sls dj ds Lo&vfHkfu”p;

vFkok leqfpr vf/kdkjh }kjk ;Fkk vfHkfuf”pr dj ds vk/kkj ij /kkjk 50 ds

v/khu ,sls dj dk lans; C;kt lfgr dj dh jde dk lank; dj ldsxk

vkSj ,sls lank; ds ckjs esa fyf[kr esa leqfpr vf/kdkjh dks lwfpr dj ldsxk

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

rFkk leqfpr vf/kdkjh ,slh lwpuk dh izkfIr ij bl vf/kfu;e ;k mlds

v/khu cuk, x, fu;eksa ds mica/kksa ds v/khu bl izdkj lanÙk dj ;k lans;

fdlh 'kkfLr ds laca/k esa] ;FkkfLFkfr] mi/kkjk ¼1½ ds v/khu fdlh lwpuk ;k

mi/kkjk ¼3½ ds v/khu dFku dh rkehy ugha djsxk(

(ii) dkj.k crkvksa lwpuk ds tkjh djus ds lkB fnu ds Hkhrj /kkjk 50 ds v/khu

lans; C;kt lfgr mDr dj dk lank; dj ldsxk vkSj ,slk djus ij] dksbZ

'kkfLr lans; ugha gksxh rFkk mDr lwpuk ds laca/k esa lHkh dk;Zokfg;ka lekIr

gqbZ le>h tk,axhA

¼9½ tgka dj vioapuk ds fy, diV ;k tkucw>dj fd, x, feF;k dFku ;k rF;ksa dks

fNikus ds dkj.kksa ls fHké fdlh dkj.k ds fy,] tgka dksbZ dj lanÙk ugha fd;k x;k

gS ;k de lanÙk fd;k x;k ;k =qfVo”k izfrnk; fd;k x;k gS vFkok xyr rjhds ls

fy;k x;k ;k mi;ksx fd;k x;k gS] ogka dj ls izHkk;Z O;fDr]&

(i)

mi/kkjk ¼1½ ds v/khu lwpuk dh rkehy ds iwoZ] ,sls dj ds Lo&vfHkfu”p;

vFkok leqfpr vf/kdkjh }kjk ;Fkk vfHkfuf”pr dj ds vk/kkj ij /kkjk 50

ds v/khu ,sls dj ds lans; C;kt vkSj ,sls dj ds iUnzg izfr”kr ds

lerqY; 'kkfLr ds lkFk dj dh jde dk lank; dj ldsxk vkSj ,sls

lank; ds ckjs esa fyf[kr esa leqfpr vf/kdkjh dks lwfpr dj ldsxk] rFkk

leqfpr vf/kdkjh ,slh lwpuk dh izkfIr ij bl vf/kfu;e ;k mlds v/khu

cuk, x, fu;eksa ds mica/kksa ds v/khu bl izdkj lanÙk dj ;k lans; fdlh

'kkfLr ds laca/k esa] mi/kkjk ¼1½ ds v/khu fdlh lwpuk dh rkehy ugha

djsxk(

(ii) lwpuk ds tkjh djus ds lkB fnu ds Hkhrj /kkjk 50 ds v/khu lans; C;kt

vkSj ,sls dj ds iPphl izfr”kr ds lerqY; 'kkfLr ds lkFk mDr dj dk

lank; dj ldsxk vkSj ,slk djus ij mDr lwpuk ds laca/k esa lHkh

dk;Zokfg;ka lekIr gqbZ le>h tk,axhA

(iii) vkns”k dh lalwpuk ds lkB fnu ds Hkhrj /kkjk 50 ds v/khu lans; C;kt

vkSj ,sls dj ds ipkl izfr”kr ds lerqY; 'kkfLr ds lkFk mDr dj dk

lank; dj ldsxk] vkSj ,slk djus ij] mDr lwpuk ds laca/k esa lHkh

dk;Zokfg;ka lekIr gqbZ le>h tk,axhA

¼10½ tgka leqfpr vf/kdkjh dh ;g jk; gS fd tgka mi/kkjk ¼8½ ds [kaM ¼i½ ;k mi/kkjk

¼9½ ds [kaM ¼i½ ds v/khu lanÙk jde okLrfod :i ls lans; jde ls de gS] ogka

,slh jde ds laca/k esa] tks okLrfod :i ls lans; jde ls de gS] mi/kkjk ¼1½ esa

;Fkk micaf/kr lwpuk djus ds fy, vxzlj gksxkA

¼11½ mi/kkjk ¼8½ ds [kaM ¼i½ ;k [kaM ¼ii½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] mi/kkjk

¼5½ ds [kaM ¼i½ ds v/khu ogka 'kkfLr lans; gksxh] tgka Lo&fu/kkZfjr dj dh dksbZ

jde ;k dj ds :i esa laxzghr dksbZ jde ,sls dj ds lank; dh ns; rkjh[k ls rhl

fnuksa ds vof/k ds Hkhrj lanÙk ugha dh xbZ gSA

¼12½ foÙkh; o"kZ 2024&25 ls rFkk vkxs dj ds fu/kkZj.k ds fy, bl /kkjk ds mica/k ykxw

gksaxsA

Li"Vhdj.k 1& bl /kkjk ds iz;kstuksa ds fy,]&

¼i½ **mDr lwpuk ds laca/k esa lHkh dk;Zokfg;ka** in ds vUrxZr /kkjk 132 ds

v/khu dk;Zokfg;ka lfEefyr ugha gksaxh (

¼ii½ tgka mUghsa dk;Zokfg;ksa ds v/khu dj dk lank; djus ds fy, nk;h eq[;

O;fDr] vkSj fdUgh vU; O;fDr;ks dks lwpuk tkjh dh tkrh gS vkSj eq[;

O;fDr ds fo:) ,slh dk;Zokfg;ka bl /kkjk ds v/khu lekIr gks xbZ gSa] ogka

/kkjk 122 vkSj /kkjk 125 ds v/khu 'kkfLr dk lank; djus ds fy, nk;h

lHkh O;fDr;ksa ds fo:) dk;Zokfg;ka lekIr gqbZ le>h tk,axhA

Li"Vhdj.k 2&bl vf/kfu;e ds iz;kstuksa ds fy,] **fNikuk** in

ls ,sls rF;ksa ;k tkudkjh dh ?kks"k.kk u djuk vfHkizsr gS] ftlds }kjk

djk/ks; O;fDr ls vis{kk dh tkrh gS fd og bl vf/kfu;e ;k mlds

v/khu cuk, x, fu;eksa ds v/khu izLrqr dh xbZ fooj.kh] fooj.k] fjiksVZ ;k

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

fdlh vU; nLrkost esa leqfpr vf/kdkjh }kjk fyf[kr esa ?kks"k.kk djs ;k

iwNs tkus ij dksbZ tkudkjh izLrqr djus dh vlQyrk dh ?kks"k.kk djsA

& ewy vf/kfu;e dh /kkjk 75 esa]&

¼d½ mi/kkjk ¼1½ esa] **/kkjk 74 dh mi/kkjk ¼2½ vkSj mi/kkjk ¼10½** 'kCnksa] vadksa vkSj

dks"Bdksa ds i'pkr~] **;k /kkjk 74d dh mi/kkjk ¼2½ vkSj mi/kkjk ¼7½** 'kCn] v{kj] vad vkSj

dks"Bd var%LFkkfir fd, tk,axs (

¼[k½ mi/kkjk ¼2½ ds i'pkr~] fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %&

**¼2d½ tgka fdlh vihy izkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; dk ;g

fu"d"kZ gS fd /kkjk 74d dh mi/kkjk ¼5½ ds [kaM ¼ii½ ds v/khu 'kkfLr bl dkj.k ls

iks"k.kh; ugha gS fd dj vioapu ds fy, diV ;k tkucw>dj fd, x, fdlh feF;k

dFku ;k rF;ksa dks fNikus ds vkjksi ml O;fDr ds fo:) fl) ugha fd, x, gSa] ftls

lwpuk tkjh dh xbZ Fkh] ,sls O;fDr }kjk 'kkfLr dk lank; /kkjk 74d dh mi/kkjk ¼5½ ds

[kaM ¼i½ ds v/khu gksxkA**(

¼x½ mi/kkjk ¼10½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&

**¼10½ U;k;fu.kZ;u dk;Zokfg;ka lekIr gqbZ le>h tk,axh] ;fn vkns”k /kkjk 73

dh mi/kkjk ¼10½ ;k /kkjk 74 dh mi/kkjk ¼10½ ;k /kkjk 74d dh mi/kkjk ¼7½ esa fofufnZ"V

vof/k ds Hkhrj tkjh ugha fd;k tkrk gSA**(

¼?k½ mi/kkjk ¼11½ esa] **/kkjk 74 dh mi/kkjk ¼10½ esa** 'kCnksa] vadksa vkSj dks"Bdksa ds

i'pkr~ **;k /kkjk 74d dh mi/kkjk ¼7½ esa** 'kCn] vad vkSj dks"Bd var%LFkkfir

fd, tk,axs (

¼³½ mi/kkjk ¼12½ esa] **/kkjk 73 ;k /kkjk 74** 'kCnksa vkSj vadksa ds i'pkr~ **;k /kkjk

74d** 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axs (

¼p½ mi/kkjk ¼13½ esa] **/kkjk 73 ;k /kkjk 74** 'kCnksa vkSj vadksa ds i'pkr~ **;k /kkjk

74d** 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 104 dh mi/kkjk ¼1½] **;k /kkjk 74 dh

mi/kkjk ¼2½ vkSj mi/kkjk ¼10½** 'kCnksa] vadksa vkSj dks"Bdksa ds i'pkr~] **;k /kkjk 74d dh mi/kkjk

¼2½ vkSj mi/kkjk ¼7½** 'kCn] v{kj] vad vkSj dks"Bd var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 107 esa]&

¼d½ mi/kkjk ¼6½ ds [kaM ¼[k½ esa] **iPphl** 'kCn ds LFkku ij] **chl** 'kCn j[kk tk,xk (

¼[k½ mi/kkjk ¼11½ ds nwljs ijUrqd esa] **/kkjk 73 ;k /kkjk 74** 'kCnksa vkSj vadksa ds i'pkr~ **;k

/kkjk 74d** 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

& ewy vf/kfu;e dh /kkjk 112 esa]&

¼d½ 1 vxLr] 2024 ls] mi/kkjk ¼1½ esa] **ml vkns”k dh] ftlds fo:) vihy dh bZIlk dh

xbZ gS] vihy djus okys O;fDr dks lalwfpr fd, tkus dh rkjh[k ls** 'kCnksa ds i'pkr~

**;k og rkjh[k] tks bl vf/kfu;e ds v/khu vihy vf/kdj.k ds le> vihy Qkby

djus ds fy,] ifj"kn dh flQkfj”kksa ij] ljdkj }kjk vf/klwfpr dh tk,] tks Hkh

i'pkrorhZ gks** 'kCn var%LFkkfir fd, tk,axs (

¼[k½ 1 vxLr] 2024 ls] mi/kkjk ¼3½ esa] **ml rkjh[k ls] ftldks mDr vkns”k ikfjr fd;k x;k

gS** 'kCnksa ds i'pkr~ **og rkjh[k] ftldks vkns”k ikfjr fd;k x;k gS( ;k ml rkjh[k ls]

tks bl vf/kfu;e ds v/khu vihy vf/kdj.k ds le{k vihy Qkby djus ds iz;kstu ds

fy,] ifj"kn dh flQkfj”kksa ij ljdkj }kjk vf/klwfpr dh tk,] tks Hkh i'pkrorhZ gks**

'kCn var%LFkkfir fd, tk,axs (

¼x½ mi/kkjk ¼6½ esa] **vihy xzg.k dj ldsxk** 'kCnksa ds i'pkr~] **;k mi/kkjk ¼3½ esa fufnZ"V

vof/k ds volku ds i'pkr~ rhu ekl ds Hkhrj vkosnu Qkby djuk vuqKkr dj

ldsxk** 'kCn] dks"Bd vkSj vad var%LFkkfir fd, tk,axs (

¼?k½ mi/kkjk ¼8½ ds [kaM ¼[k½ eas]&

¼i½ **chl izfr”kr** 'kCnksa ds LFkku ij] **nl izfr”kr** 'kCn j[ks tk,axsA

¼ii½ **ipkl djksM+ :i;s** 'kCnksa ds LFkku ij] **chl djksM+ :i;s** 'kCn j[ks tk,axsA

& ewy vf/kfu;e dh /kkjk 122 dh mi/kkjk ¼1[k½ esa] 1 vDVwcj] 2023

ls **dksbZ bysDVªkWfud okf.kT; izpkyd** 'kCnksa ds LFkku ij] **dksbZ bySDVªkWfud okf.kT; izpkyd]

tks /kkjk 52 ds v/khu L=ksr ij dj laxzg.k ds fy, nk;h gS]** 'kCn vkSj vad j[ks tk,axsA

& ewy vf/kfu;e dh /kkjk 127 esa] **/kkjk 73 ;k /kkjk 74** 'kCnksa vkSj

vadksa ds i'pkr~ **;k /kkjk 74d** 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

& ewy vf/kfu;e dh /kkjk 128 ds i'pkr~] fuEufyf[kr /kkjk

var%LFkkfir dh tk,xh] vFkkZr~ %&

¼1½ bl vf/kfu;e esa varfoZ"V fdlh izfrdwy ckr ds gksrs gq, Hkh] tgka fdlh O;fDr }kjk

fuEufyf[kr ds vuqlkj dj ls izHkk;Z dj dh dksbZ jde lans; gS]&

¼d½ /kkjk 73 dh mi/kkjk ¼1½ ds v/khu tkjh lwpuk ;k /kkjk 73 dh mi/kkjk ¼3½ ds

v/khu tkjh dFku vkSj tgka /kkjk 73 dh mi/kkjk ¼9½ v/khu dksbZ vkns”k tkjh ugha

fd;k x;k gS( ;k

¼[k½ /kkjk 73 dh mi/kkjk ¼9½ ds v/khu ikfjr vkns”k vkSj tgka /kkjk 107 dh mi/kkjk

¼11½ ;k /kkjk 108 dh mi/kkjk ¼1½ ds v/khu dksbZ vkns”k ikfjr ugha fd;k x;k gS (

¼x½ /kkjk 107 dh mi/kkjk ¼11½ ;k /kkjk 108 dh mi/kkjk ¼1½ ds v/khu ikfjr vkns”k]

tgka /kkjk 113 dh mi/kkjk ¼1½ ds v/khu dksbZ vkns”k ikfjr ugha fd;k x;k gS]

1 tqykbZ] 2017 ls 31 ekpZ] 2020 dh vof/k ;k mlds Hkkx ls lacaf/kr gS] vkSj mDr O;fDr]

ifj"kn~ dh flQkfj”kksa ij ljdkj }kjk vf/klwfpr dh tkus okyh rkjh[k dks ;k mlds iwoZ]

;FkkfLFkfr] [kaM ¼d½] [kaM ¼[k½ ;k [kaM ¼x½ esa fufnZ"V lwpuk ;k dFku ;k vkns”k ds vuqlkj

lans; dj dh iwjh jde dk lank; djrk gS] /kkjk 50 ds v/khu dksbZ C;kt vkSj bl vf/kfu;e

ds v/khu dksbZ 'kkfLr lans; ugha gksxh vkSj] ;FkkfLFkfr] mDr lwpuk ;k vkns”k ;k dFku ds

laca/k esa lHkh dk;Zokfg;ka ,slh 'krksZa ds v/khu jgrs gq,] tks fofgr dh tk,a] lekIr gqbZ le>h

tk,axh %

ijUrq tgka /kkjk 74 dh mi/kkjk ¼1½ ds v/khu dksbZ lwpuk tkjh dh xbZ gS vkSj /kkjk

75 dh mi/kkjk ¼2½ ds mica/kksa ds vuqlkj vihy izkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky;

ds funs”k ds vuqlj.k esa] leqfpr vf/kdkjh }kjk dksbZ vkns”k ikfjr fd;k tkrk gS ;k ikfjr

fd;k tkuk visf{kr gS] ;FkkfLFkfr] mDr lwpuk ;k vkns”k] bl mi/kkjk ds [kaM ¼d½ ;k [kaM

¼[k½ esa fufnZ"V lwpuk ;k vkns”k ekuk tk,xk %

ijUrq ;g vkSj fd mu ekeyksa esa] tgka vkosnu /kkjk 107 dh mi/kkjk ¼3½ ;k /kkjk 112

dh mi/kkjk ¼3½ ds v/khu Qkby fd;k tkrk gS ;k /kkjk 117 dh mi/kkjk ¼1½ ds v/khu ;k

/kkjk 118 dh mi/kkjk ¼1½ ds v/khu jkT; dj ds fdlh vf/kdkjh }kjk vihy Qkby dh tkrh

gS ;k tgka [kaM ¼[k½ ;k [kaM ¼x½ esa fufnZ"V vkns”k ds fo:) ;k igys ijUrqd esa fufnZ"V

vihy izkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; ds funs”kksa ds fo:) /kkjk 108 dh mi/kkjk

¼1½ ds v/khu dksbZ dk;Zokfg;ka vkjaHk dh tkrh gSa] ogka bl mi/kkjk ds v/khu dk;Zokfg;ksa dh

lekfIr bl 'krZ ds v/khu gksxh fd mDr O;fDr mDr vkns”k dh rkjh[k ls rhu ekl ds

Hkhrj] ;FkkfLFkfr] vihy izkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; ;k iqujh{k.k izkf/kdkjh ds

vkns”k ds vuqlkj lans; dj dh vfrfjDr jde] ;fn dksbZ gks] dk lank; djrk gS (

ijUrq ;g Hkh fd tgka ,slk C;kt vkSj 'kkfLr igys gh lanÙk dj nh xbZ gS] mldk

dksbZ izfrnk; miyC/k ugha gksxkA

¼2½ mi/kkjk ¼1½ esa varfoZ"V dksbZ ckr] =qfVo”k izfrnk; ds en~ns fdlh O;fDr ds }kjk fdlh

jde ds laca/k esa ykxw ugha gksxhA

¼3½ mi/kkjk ¼1½ dh dksbZ ckr] mu ekeyksa ds laca/k esa ykxw ugha gksxh] tgka] ;FkkfLFkfr]

vihy izkf/kdkjh ;k vihy vf/kdj.k ;k U;k;ky; ds le{k mDr O;fDr }kjk Qkby dh

xbZ dksbZ vihy ;k fjV ;kfpdk yafcr gS] vkSj mDr O;fDr }kjk mi/kkjk ¼1½ ds v/khu

vf/klwfpr rkjh[k dks ;k mlds iwoZ okil ugha yh xbZ gSA

¼4½ bl vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] tgka mi/kkjk ¼1½ ds v/khu

fofufnZ"V dksbZ jde lanÙk dh xbZ gS vkSj mDr mi/kkjk ds v/khu dk;Zokfg;ka lekIr

gqbZ le>h tkrh gSa] ogka /kkjk 107 dh mi/kkjk ¼1½ ;k /kkjk 112 dh mi/kkjk ¼1½ ds

v/khu dksbZ vihy] ;FkkfLFkfr] mi/kkjk ¼1½ ds [kaM ¼[k½ vkSj [kaM ¼x½ esa fufnZ"V fdlh

vkns’k ds fo:) ugha gksxhA**A

& ewy vf/kfu;e dh /kkjk 171 esa]&

¼d½ mi/kkjk ¼2½ esa] fuEufyf[kr ijUrqd vkSj Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

**ijUrq ljdkj] ifj"kn dh flQkfj”kksa ij] vf/klwpuk }kjk] ml rkjh[k dks fofufnZ"V dj

ldsxh] ftlls mDr izkf/kdkjh bl ckjs esa ijh{kk ds fy, dksbZ vuqjks/k Lohdkj ugha djsxk fd

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

D;k fdlh jftLVªh—r O;fDr }kjk fy, x, buiqV dj izR;;ksa ;k dj dh nj esa deh okLro esa

mlds }kjk iwfrZ fd, x, eky ;k lsokvksa ;k nksuksa dh dher esa vkuqikfrd deh ds le:i gSA

Li"Vhdj.k& bl mi/kkjk ds iz;kstuksa ds fy,] *ijh{kk ds fy, vuqjks/k* ls bl ckjs esa fd

D;k fdlh jftLVªh—r O;fDr }kjk fy, x, buiqV dj izR;;ksa ;k dj dh nj esa deh ls okLro

esa mlds }kjk iwfrZ fd, x, eky ;k lsokvksa ;k nksuksa dh dher esa vuqikfrd deh gqbZ gS] ijh{kk

dk vuqjks/k djus ds fy, vkosnd }kjk Qkby fd;k x;k fyf[kr vkosnu vfHkizsr gS**(

¼[k½ Li"Vhdj.k dks mlds Li"Vhdj.k 1 ds :i esa iqu%la[;kafdr fd;k tk,xk vkSj Li"Vhdj.k

1 ds i'pkr~ bl izdkj iqu% la[;kafdr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %&

*Li"Vhdj.k 2& bl /kkjk ds iz;kstuksa ds fy,] **izkf/kdkjh** in ds vUrxZr **vihy

vf/kdj.k** lfEefyr gksxkA*A

& ewy vf/kfu;e dh vuqlwph 3 esa] iSjk 8 ds i'pkr~ vkSj Li"Vhdj.k

1 ds iwoZ] fuEufyf[kr iSjk var%LFkkfir fd, tk,axs] vFkkZr~ %&

**9- bl 'krZ ds v/khu jgrs gq, fd eq[; chekdrkZ] chek fd, x, O;fDr }kjk lanÙk

izhfe;e dh laiw.kZ jde ij dsUnzh; dj] jkT; dj] la?k jkT;{ks= dj vkSj ,dh—r dj dk lank;

djrk gS] lg chek djkjksa esa chek fd, x, O;fDr dks eq[; chekdrkZ vkSj lg&chekdrkZ }kjk

la;qDr :i ls iwfrZ dh xbZ chek lsokvksa ds fy, eq[; chekdrkZ }kjk lg&chekdrkZ dks lg&chek

izhfe;e ds izHkktu dk fØ;kdykiA

10- bl 'krZ ds v/khu jgrs gq, fd iqu% chekdrkZ] chek fd, x, O;fDr }kjk mDr

v/;fiZr deh”ku ;k iqu%chek deh”ku lfgr lanÙk iqu%chek izhfe;e dh laiw.kZ jde ij dsUnzh;

dj] jkT; dj] la?k jkT;{ks= dj vkSj ,dh—r dj dk lank; djrk gS] chekdrkZ }kjk iqu%

chekdrkZ dks lsok,a] ftlds fy, v/;fiZr deh”ku ;k iqu% chek deh”ku iqu% chekdrkZ dks

chekdrkZ }kjk lanÙk iqu% chek izhfe;e ls dVkSrh fd;k tkrk gSA**A

& mu lHkh

lanÙk djksa ;k izfrykse buiqV dj izR;; dk dksbZ Hkh izfrnk; ugha fd;k tk,xk] ftudk bl

izdkj lank; ;k izfrykse ugha fd;k x;k gksrk laxzg.k fd;k x;k gS] ;fn bl v/;kns”k dh /kkjk

6 lHkh rkfRod le;ksa ij izo`Ùk gksrhA

25 vDVwcj 2024

Hkkjr&lafo/kku ds vuqPNsn 213 ds [k.M ¼1½ ds v/khu EkSaus bl v/;kns'k dks iz[;kfir fd;k gSA

25 vDVwcj 2024

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

laŒ ,yŒthŒ&01&21@2024@6919@yst%A&&fcgkj jkT;iky }kjk dated-25^th October, 2024 dks

iz[;kfir

dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS]

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(Bihar Ordinance No. 01, 2024)

THE BIHAR GOODS AND SERVICES TAX (SECOND AMENDMENT)

ORDINANCE, 2024

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 (Bihar Act 12 of 2017), in the manner hereinafter appearing.

NOW, THEREFORE, in exercise of the power 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 (Second Amendment) Ordinance, 2024.

(2) Save as otherwise provided in this Ordinance, it shall come into force on

such date as the Government may, by notification in the Official Gazette,

appoint.

2. Amendment of Section 9- In the Bihar Goods and Services Tax Act, 2017

(hereinafter referred to as the principal Act), in section 9, in sub-section (1), after the

words “alcoholic liquor for human consumption”, the words “and un-denatured extra

neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human

consumption” shall be inserted.

3. Amendment of Section 10- In section 10 of the principal Act, in sub-section

(5), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A” shall be inserted.

4. Insertion of new Section 11A- After section 11 of the principal Act, the

following section shall be inserted, namely:-

“11A. Power not to recover Goods and Services Tax not levied or

short levied as a result of General Practice.--

Notwithstanding anything contained in this Act, if the

Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy of State

tax (including non-levy thereof) on any supply of goods or

services or both; and

(b) such supplies were, or are, liable to,—

(i)

State tax, in cases where according to the said practice,

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

State tax was not, or is not being, levied, or

(ii) a higher amount of State tax than what was, or is being,

levied, in accordance with the said practice,

the Government may, on the recommendation of the Council, by

notification in the Official Gazette, direct that the whole of the State tax

payable on such supplies, or, as the case may be, the State tax in excess

of that payable on such supplies, but for the said practice, shall not be

required to be paid in respect of the supplies on which the State tax was

not, or is not being levied, or was, or is being, short-levied, in

accordance with the said practice.”.

5. Amendment of Section 13.- In section 13 of the principal Act, in sub-

section (3),––

(i) in clause (b), for the words “by the supplier:”, the words “by the supplier,

in cases where invoice is required to be issued by the supplier; or” shall

be substituted;

(ii) after clause (b), the following clause shall be inserted, namely:—

“(c) the date of issue of invoice by the recipient, in cases where

invoice is to be issued by the recipient:”;

(iii) in the first proviso, after the words, brackets and letter “or clause

(b)”, the words, brackets and letter “or clause (c)” shall be inserted.

6. Amendment of Section 16.- In section 16 of the principal Act, with effect from

the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be

inserted, namely:-

“(5) Notwithstanding anything contained in sub-section (4), in

respect of an invoice or debit note for supply of goods or services

or both pertaining to the Financial Years 2017-18, 2018-19,

2019-20 and 2020-21, the registered person shall be entitled to

take input tax credit in any return under section 39 which is filed

up to the thirtieth day of November, 2021.

(6) Where registration of a registered person is cancelled under

section 29 and subsequently the cancellation of registration is

revoked by any order, either under section 30 or pursuant to any

order made by the Appellate Authority or the Appellate Tribunal

or court and where availment of input tax credit in respect of an

invoice or debit note was not restricted under sub-section (4) on

the date of order of cancellation of registration, the said person

shall be entitled to take the input tax credit in respect of such

invoice or debit note for supply of goods or services or both, in a

return under section 39,––

(i) filed up to thirtieth day of November following the financial

year to which such invoice or debit note pertains or furnishing

of the relevant annual return, whichever is earlier; or

(ii) for the period from the date of cancellation of registration or

the effective date of cancellation of registration, as the case

may be, till the date of order of revocation of cancellation of

registration, where such return is filed within thirty days from

the date of order of revocation of cancellation of registration,

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

whichever is later.”.

7. Amendment of Section 17.- In section 17 of the principal Act, in sub-section

(5), in clause (i), for the words and figures “sections 74, 129 and 130”, the words and

figures “section 74 in respect of any period up to Financial Year 2023-24” shall be

substituted.

8. Amendment of Section 21.- In section 21 of the principal Act, after the words

and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall

be inserted.

9. Amendment of Section 30.- In section 30 of the principal Act, in sub-section

(2), after the proviso, the following proviso shall be inserted, namely:-

“Provided

further

that

such

revocation

cancellation

registration shall be subject to such conditions and restrictions, as may

be prescribed.”

10. Amendment of Section 31.- In section 31 of the principal Act, -

(a) in sub-section (3), in clause (f), after the words and figure “of section 9

shall”, the words “, within the period as may be prescribed,” shall be

inserted;

(b) after clause (g), the following Explanation shall be inserted, namely: ––

‘Explanation.– For the purposes of clause (f), the expression “supplier

who is not registered” shall include the supplier who is registered solely

for the purpose of deduction of tax under section 51.’.

11. Amendment of Section 35.- In section 35 of the principal Act, in sub-section

(6), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A” shall be inserted.

12. Amendment of Section 39.- In section 39 of the principal Act, for sub-

section (3), the following sub-section shall be substituted, namely:-

“(3) Every registered person required to deduct tax at source under

section 51 shall electronically furnish a return for every calendar month of

the deductions made during the month in such form and manner and within

such time as may be prescribed:

Provided that the said registered person shall furnish a return for every

calendar month whether or not any deductions have been made during the said

month.”.

13. Amendment of Section 49.- In section 49 of the principal Act, in sub-section

(8), in clause (c), after the words and figures “section 73 or section 74”, the words, figures

and letter “or section 74A” shall be inserted.

14. Amendment of Section 50.- In section 50 of the principal Act, in sub-section

(1), in the proviso, after the words and figures “section 73 or section 74”, the words,

figures and letter “or section 74A” shall be inserted.

15. Amendment of Section 51.- In section 51 of the principal Act, in sub-section

(7), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A” shall be inserted.

16. Amendment of Section 54.- In section 54 of the principal Act,––

(a) in sub-section (3), the second proviso shall be omitted;

(b) after sub-section (14) and before the Explanation, the following sub-

section shall be inserted, namely:-

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

“(15) Notwithstanding anything contained in this section, no

refund of unutilised input tax credit on account of zero rated supply

of goods or of integrated tax paid on account of zero rated supply of

goods shall be allowed where such zero rated supply of goods is

subjected to export duty.”.

17. Amendment of Section 61.- In section 61 of the principal Act, in sub-

section (3), after the words and figures “section 73 or section 74”, the words, figures and

letter “or section 74A” shall be inserted.

18. Amendment of Section 62.- In section 62 of principal Act, in sub-section

(1), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A” shall be inserted.

19. Amendment of Section 63.- In section 63 of principal Act, after the words

and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall

be inserted.

20. Amendment of Section 64.- In section 64 of the principal Act, in sub-section

(2), after the words and figures “section 73 or section 74”, the words, figures and letter

“or section 74A” shall be inserted.

21. Amendment of Section 65.- In section 65 of the principal Act, in sub-

section (7), after the words and figures “section 73 or section 74”, the words, figures and

letter “or section 74A” shall be inserted.

22. Amendment of Section 66.- In section 66 of the principal Act, in sub-

section (6), after the words and figures “section 73 or section 74”, the words, figures and

letter “or section 74A” shall be inserted.

23. Amendment of Section 70.- In section 70 of the principal Act, after sub-

section (1), the following sub-section shall be inserted, namely:––

“(1A) All persons summoned under sub-section (1) shall be bound to attend,

either in person or by an authorised representative, as such officer may direct, and

the person so appearing shall state the truth during examination or make

statements or produce such documents and other things as may be required.”.

24. Amendment of Section 73.- In section 73 of the principal Act,––

(i) in the heading, after the words “Determination of tax”, the words and

figures “, pertaining to the period up to Financial Year 2023-24,” shall be

inserted;

(ii) after sub-section (11), the following sub-section shall be inserted,

namely:––

“(12) The provisions of this section shall be applicable for

determination of tax pertaining to the period up to Financial Year

2023-24.”.

25. Amendment of Section 74.- In section 74 of the principal Act,—

(i) in the heading, after the words “Determination of tax”, the words

and figures “, pertaining to the period up to Financial Year 2023-24,” shall be

inserted;

(ii) after sub-section (11) and before Explanation 1, the following sub-

section shall be inserted, namely:––

“(12) The provisions of this section shall be applicable for

determination of tax pertaining to the period up to Financial Year

2023-24.”;

(iii) the Explanation 2 shall be omitted.

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

26. Insertion of new Section 74A.- After section 74 of the principal Act, the

following section shall be inserted, namely:––

“74A. Determination of tax not paid or short paid or erroneously

refunded or input tax credit wrongly availed or utilised for any reason

pertaining to Financial Year 2024-25 onward

(1) Where it appears to the proper officer that any tax has not

been paid or short paid or erroneously refunded, or where

input tax credit has been wrongly availed or utilised, he shall

serve notice on the person chargeable with tax which has not

been so paid or which has been so short paid or to whom the

refund has erroneously been made, or who has wrongly

availed or utilised input tax credit, requiring him to show cause

as to why he should not pay the amount specified in the notice

along with interest payable thereon under section 50 and a

penalty leviable under the provisions of this Act or the rules

made thereunder:

Provided that no notice shall be issued, if the tax which

has not been paid or short paid or erroneously refunded or

where input tax credit has been wrongly availed or utilised in

a financial year is less than one thousand rupees.

(2) The proper officer shall issue the notice under sub-section (1)

within forty-two months from the due date for furnishing of

annual return for the financial year to which the tax not paid or

short paid or input tax credit wrongly availed or utilised relates

to or within forty-two months from the date of erroneous

refund.

(3) Where a notice has been issued for any period under sub-

section (1), the proper officer may serve a statement,

containing the details of tax not paid or short paid or

erroneously refunded or input tax credit wrongly availed or

utilised for such periods other than those covered under sub-

section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service of

notice on such person under sub-section (1), subject to the

condition that the grounds relied upon for such tax periods

other than those covered under sub-section (1) are the same

as are mentioned in the earlier notice.

(5) The penalty in case where any tax which has not been paid

or short paid or erroneously refunded, or where input tax

credit has been wrongly availed or utilised,––

(i)

for any reason, other than the reason of fraud or any wilful-

misstatement or suppression of facts to evade tax, shall be

equivalent to ten per cent. of tax due from such person or ten

thousand rupees, whichever is higher;

(ii) for the reason of fraud or any wilful-misstatement or

suppression of facts to evade tax shall be equivalent to the tax

due from such person.

(6) The proper officer shall, after considering the representation, if

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

any, made by the person chargeable with tax, determine the amount

of tax, interest and penalty due from such person and issue an order.

(7) The proper officer shall issue the order under sub-section (6)

within twelve months from the date of issuance of notice specified

in sub-section (2):

Provided that where the proper officer is not able to issue the order

within the specified period, the Commissioner, or an officer authorised by

the Commissioner senior in rank to the proper officer but not below the

rank of Joint Commissioner of State Tax, may, having regard to the

reasons for delay in issuance of the order under sub-section (6), to be

recorded in writing, before the expiry of the specified period, extend the

said period further by a maximum of six months.

(8) The person chargeable with tax where any tax has not been paid or

short paid or erroneously refunded, or where input tax credit has

been wrongly availed or utilised for any reason, other than the

reason of fraud or any wilful-misstatement or suppression of facts

to evade tax, may,––

(i)

before service of notice under sub-section (1), pay the

amount of tax along with interest payable under section 50

of such tax on the basis of his own ascertainment of such

tax or the tax as ascertained by the proper officer and

inform the proper officer in writing of such payment, and

the proper officer, on receipt of such information shall not

serve any notice under sub-section (1) or the statement

under sub-section (3), as the case may be, in respect of

the tax so paid or any penalty payable under the

provisions of this Act or the rules made thereunder;

(ii) pay the said tax along with interest payable under section

50 within sixty days of issue of show cause notice, and on

doing so, no penalty shall be payable and all proceedings

in respect of the said notice shall be deemed to be

concluded.

(9) The person chargeable with tax, where any tax has not been

paid or short paid or erroneously refunded or where input tax

credit has been wrongly availed or utilised by reason of fraud,

or any wilful-misstatement or suppression of facts to evade

tax, may,-

(i)

before service of notice under sub-section (1), pay the

amount of tax along with interest payable under section

50 and a penalty equivalent to fifteen per cent. of such

tax on the basis of his own ascertainment of such tax or

the tax as ascertained by the proper officer and inform

the proper officer in writing of such payment, and the

proper officer, on receipt of such information, shall not

serve any notice under sub-section (1), in respect of the

tax so paid or any penalty payable under the provisions

of this Act or the rules made thereunder;

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

(ii) pay the said tax along with interest payable under

section 50 and a penalty equivalent to twenty-five per

cent. of such tax within sixty days of issue of the notice,

and on doing so, all proceedings in respect of the said

notice shall be deemed to be concluded;

(iii) pay the tax along with interest payable thereon under

section 50 and a penalty equivalent to fifty per cent. of

such tax within sixty days of communication of the order,

and on doing so, all proceedings in respect of the said

notice shall be deemed to be concluded.

(10) Where the proper officer is of the opinion that the amount

paid under clause (i) of sub-section (8) or clause (i) of sub-

section (9) falls short of the amount actually payable, he shall

proceed to issue the notice as provided for in sub-section (1)

in respect of such amount which falls short of the amount

actually payable.

(11) Notwithstanding anything contained in clause (i) or clause (ii)

of sub-section (8), penalty under clause (i) of sub-section (5)

shall be payable where any amount of self-assessed tax or

any amount collected as tax has not been paid within a

period of thirty days from the due date of payment of such

tax.

(12) The provisions of this section shall be applicable for

determination of tax pertaining to the Financial Year 2024-25

onwards.

Explanation 1.––For the purposes of this section,-

(i) the expression “all proceedings in respect of the said notice”

shall not include proceedings under section 132;

(ii) where the notice under the same proceedings is issued to the

main person liable to pay tax and some other persons, and such

proceedings against the main person have been concluded under

this section, the proceedings against all the persons liable to pay

penalty under sections 122 and 125 are deemed to be concluded.

Explanation 2.––For the purposes of this Act, the expression “suppression”

shall mean non-declaration of facts or information which a taxable person

is required to declare in the return, statement, report or any other document

furnished under this Act or the rules made thereunder, or failure to furnish any

information on being asked for, in writing, by the proper officer.

27. Amendment of Section 75- In section 75 of the principal Act,-

(a) in sub-section (1), after the word and figures “section 74”, the words,

brackets, figures and letter “or sub-sections (2) and (7) of section 74A”

shall be inserted;

(b) after sub-section (2), the following sub-section shall be inserted,

namely:-

“(2A) Where any Appellate Authority or Appellate Tribunal or court

concludes that the penalty under clause (ii) of sub-section (5) of section

74A is not sustainable for the reason that the charges of fraud or any wilful-

misstatement or suppression of facts to evade tax has not been established

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

against the person to whom the notice was issued, the penalty shall be

payable by such person, under clause (i) of sub-section (5) of section

74A.”;

namely:-

“(10) The adjudication proceedings shall be deemed to be concluded, if

the order is not issued within the period specified in sub-section (10) of

section 73 or in sub-section (10) of section 74 or in sub-section (7) of

section 74A.”;

(d) in sub-section (11), after the word and figures “section 74”, the words,

brackets, figures and letter “or sub-section (7) of section 74A” shall be

inserted;

(e) in sub-section (12), after the words and figures “section 73 or section 74”,

the words, figures and letter “or section 74A” shall be inserted;

(f) in sub-section (13), after the words and figures “section 73 or section

74”, the words, figures and letter “or section 74A” shall be inserted.

28. Amendment of Section 104- In section 104 of the principal Act, in sub-section

(1), in the Explanation, after the word and figures “section 74”, the words, brackets,

figures and letter “or sub-sections (2) and (7) of section 74A” shall be inserted.

29. Amendment of Section 107- In section 107 of the principal Act,-

(a) in sub-section (6), in clause (b), for the word “twenty-five”, the word

“twenty” shall be substituted;

(b) in sub-section (11), in the second proviso, after the words and figures

“section 73 or section 74”, the words, figures and letter “or section 74A”

shall be inserted.

30. Amendment of Section 112- In section 112 of the principal Act,-

(a) with effect from the 1st day of August, 2024, in sub-section (1), after the

words “from the date on which the order sought to be appealed against is

communicated to the person preferring the appeal”, the words “; or the

date, as may be notified by the Government, on the recommendations of

the Council, for filing appeal before the Appellate Tribunal under this

Act, whichever is later.” shall be inserted;

(b) with effect from the 1st day of August, 2024, in sub-section (3), after the

words “from the date on which the said order has been passed”, the words

“; or the date, as may be notified by the Government, on the

recommendations of the Council, for the purpose of filing application

before the Appellate Tribunal under this Act, whichever is later,” shall be

inserted;

of the period referred to in sub-section (1)”, the words, brackets and

figure “or permit the filing of an application within three months after the

expiry of the period referred to in sub-section (3)” shall be inserted;

(d) in sub-section (8), in clause (b),-

(i) for the words “twenty per cent.”, the words “ten per cent.” shall be

substituted;

(ii) for the words “fifty crore rupees”, the words “twenty crore rupees”

shall be substituted.

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

31. Amendment of Section 122- In section 122 of the principal Act, with effect

from the 1st day of October, 2023, in sub-section (1B), for the words “Any electronic

commerce operator who”, the words and figures “Any electronic commerce operator,

who is liable to collect tax at source under section 52,” shall be substituted.

32. Amendment of Section 127- In section 127 of the principal Act, after the

words and figures “section 73 or section 74”, the words, figures and letter “or section 74A”

shall be inserted.

33. Insertion of new Section 128A- After section 128 of the principal Act, the

following section shall be inserted, namely:-

“128A. Waiver of interest or penalty or both relating to demands

raised under section 73, for certain tax periods

(1) Notwithstanding anything to the contrary contained in this Act, where

any amount of tax is payable by a person chargeable with tax in

accordance with,-

(a) a notice issued under sub-section (1) of section 73 or a statement

issued under sub-section (3) of section 73, and where no order

under sub-section (9) of section 73 has been issued; or

(b) an order passed under sub-section (9) of section 73, and where no

order under sub-section (11) of section 107 or sub-section (1) of

section 108 has been passed; or

section (1) of section 108, and where no order under sub-section

(1) of section 113 has been passed,

pertaining to the period from 1st July, 2017 to 31st March,

2020, or a part thereof, and the said person pays the full amount

of tax payable as per the notice or statement or the order referred

to in clause (a), clause (b) or clause (c), as the case may be, on

or before the date, as may be notified by the Government on the

recommendations of the Council, no interest under section 50 and

penalty under this Act, shall be payable and all the proceedings in

respect of the said notice or order or statement, as the case

may be, shall be deemed to be concluded, subject to such

conditions as may be prescribed:

Provided that where a notice has been issued under sub-

section (1) of section 74, and an order is passed or required to be

passed by the proper officer in pursuance of the direction of the

Appellate Authority or Appellate Tribunal or a court in

accordance with the provisions of sub-section (2) of section 75,

the said notice or order shall be considered to be a notice or

order, as the case may be, referred to in clause (a) or clause (b)

of this sub-section:

Provided further that the conclusion of the proceedings

under this sub-section, in cases where an application is filed

under sub-section (3) of section 107 or under sub-section (3) of

section 112 or an appeal is filed by an officer of State tax

under sub-section (1) of section 117 or under sub-section

(1) of section 118 or

Where any proceedings are initiated under sub-section (1) of

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

section 108, against an order referred to in clause (b) or clause (c)

or against the directions of the Appellate Authority or the

Appellate Tribunal or the court referred to in the first proviso,

shall be subject to the condition that the said person pays the

additional amount of tax payable, if any, in accordance with

the order of the Appellate Authority or the Appellate Tribunal

or the court or the Revisional Authority, as the case may be,

within three months from the date of the said order:

Provided also that where such interest and penalty has

already been paid, no refund of the same shall be available.

(2) Nothing contained in sub-section (1) shall be applicable in respect of any

amount payable by the person on account of erroneous refund.

(3) Nothing contained in sub-section (1) shall be applicable in respect of

cases where an appeal or writ petition filed by the said person is

pending before Appellate Authority or Appellate Tribunal or a court,

as the case may be, and has not been withdrawn by the said person on

or before the date notified under sub-section (1).

(4) Notwithstanding anything contained in this Act, where any amount

specified under sub-section (1) has been paid and the proceedings are

deemed to be concluded under the said sub-section, no appeal under

sub-section (1) of section 107 or sub-section (1) of section 112 shall lie

against an order referred to in clause (b) or clause (c) of sub-section

(1), as the case may be.”.

34. Amendment of Section 171- In section 171 of the principal Act,-

(a) in sub-section (2), the following proviso and Explanation shall be inserted,

namely:-

‘Provided that the Government may by notification, on the

recommendations of the Council, specify the date from which the said

Authority shall not accept any request for examination as to whether input

tax credits availed by any registered person or the reduction in the tax rate

have actually resulted in a commensurate reduction in the price of the

goods or services or both supplied by him.

Explanation.––For the purposes of this sub-section, “request for

examination” shall mean the written application filed by an applicant

requesting for examination as to whether input tax credits availed by any

registered person or the reduction in the tax rate have actually resulted in a

commensurate reduction in the price of the goods or services or both

supplied by him.’;

(b) the Explanation shall be renumbered as Explanation 1 thereof, and after

Explanation 1 as so renumbered, the Explanation shall be inserted,

namely:-

‘Explanation 2.––For the purposes of this section, the expression

“Authority” shall include the “Appellate Tribunal”.’.

35. Amendment of Schedule III- In Schedule III to the principal Act, after

paragraph 8 and before Explanation 1, the following paragraphs shall be inserted,

namely:-

“9. Activity of apportionment of co-insurance premium by the lead insurer to

the co-insurer for the insurance services jointly supplied by the lead

ǐबहार गजट (असाधारण), 28 अƠूबर, 2024

insurer and the co-insurer to the insured in co-insurance agreements,

subject to the condition that the lead insurer pays the central tax, the State

tax, the Union territory tax and the integrated tax on the entire amount of

premium paid by the insured.

10. Services by insurer to the reinsurer for which ceding commission or the

reinsurance commission is deducted from reinsurance premium paid by

the insurer to the reinsurer, subject to the condition that the central tax,

the State tax, the Union territory tax and the integrated tax is paid by the

reinsurer on the gross reinsurance premium payable by the insurer to the

reinsurer, inclusive of the said ceding commission or the reinsurance

commission.”.

36. No refund of tax paid or input tax credit reversed - No refund shall be

made of all the tax paid or the input tax credit reversed, which would not have been so

paid, or not reversed, had section 6 of this ordinance been in force at all material times.

Place: Patna

Rajendra Vishwanath Arlekar,

Dated: 25th October 2024 Governor of Bihar.

————

अधी¢क, सिचवालय मुġणालय,

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