Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
18 अĒहायण 1946 (श0)
(सं0 पटना 1160) पटना, सोमवार, 9 Ǒदसà बर 2024
fof/k foHkkx
———
vf/klwpuk
9 fnlEcj 2024
laŒ ,yŒthŒ&01&21@2024&7899@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e]
ftlij ekuuh; jkT;iky fnukad 7 fnlEcj 2024 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k
tkrk gS A
fcgkj&jkT;iky ds vkns’k ls]
vatuh dqekj flag]
ljdkj ds lfpoA
2
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
[
º
Hkkjr x.kjkt ds ipgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%&
&
¼1½
;g vf/kfu;e fcgkj eky vkSj lsok dj ¼f}rh; la'kks/ku½ vf/kfu;e] 2024 dgk tk ldsxkA
¼2½ ¼d½ bl vf/kfu;e dh /kkjk 6] /kkjk 34 vkSj /kkjk 36 fnukad 27 flrEcj] 2024 ls izHkkoh ekus
tk;saxs(
¼[k½ bl vf/kfu;e dh /kkjk 2 ls /kkjk 5] /kkjk 7 ls /kkjk 33 vkSj /kkjk 35 fnukad 1 uoEcj]
2024] ls izHkkoh ekus tk;saxsA
& 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
& 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
3
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
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
& 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
4
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
& 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 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
5
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
=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 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 crkvks 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;
6
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
'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 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**(
7
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
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 es]&
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
& 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 ( ;k
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
8
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
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 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~ %&
bl /kkjk ds iz;kstuksa ds fy,] **izkf/kdkjh** in ds vUrxZr **vihy vf/kdj.k**
lfEefyr gksxkA*A
9
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
& 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 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
¼i½ fcgkj eky vkSj lsok dj ¼f}rh; la'kks/ku½ v/;kns'k] 2024 ¼fcgkj v/;kns'k la[;k&01] 2024½
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[Bihar Act 22, 2024]
THE BIHAR GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2024
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 fifth 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 (Second
Amendment) Act, 2024.
(2) (a) Section 6, section 34 and section 36 of this Act shall deemed to come into
force from the 27th day of September, 2024; and
(b) Section 2 to section 5, section 7 to section 33 and section 35 of this Act
shall deemed to come into force from the 1st day of November, 2024.
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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,
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.
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(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,
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 of cancellation of 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.”.
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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:-
“(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.”.
13
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
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.
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;
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ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
(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 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;
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ǐबहार गजट (असाधारण), 9 ǐदसà बर 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
against the person to whom the notice was issued, the penalty
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ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
shall be payable by such person, under clause (i) of
sub-section (5) of section 74A.”;
(c) for sub-section (10), the following sub-section shall be substituted,
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;
(c)
in sub-section (6), after the words, brackets and figure “after the expiry
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.
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ǐबहार गजट (असाधारण), 9 ǐदसà बर 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
(c) an order passed under sub-section (11) of section 107 or
sub-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
18
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
initiated under sub-section (1) of 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”.’.
19
ǐबहार गजट (असाधारण), 9 ǐदसà बर 2024
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
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 Act been in force at all material times.
37. Repeal and Savings.—
(i)
The Bihar Goods and Services Tax (Second Amendment) Ordinance,
2024 (Bihar Ordinance No.-01, 2024) is hereby repealed.
(ii)
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.
ANJANI KUMAR SINGH,
Secretary.
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अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण)1160-571+400-डी0टȣ0पी0।
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