Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
27 भाġ 1947 (श0)
(सं0 पटना 1538) पटना, वृहè पितवार, 18 िसतà बर 2025
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vf/klwpuk
10 flrEcj 2025
—fcgkj uxjikfydk vf/kfu;e]
2007 dh /kkjk 127 ds [kaM ¼3½ ,oa /kkjk 419 dh mi/kkjk ¼1½ esa fufgr izko/kku ds vkyksd esa xSj vkoklh; lEifÙk
dj ds fu/kkZj.k ds fy, okf"kZd fdjk;k ewY; ds fu/kkZj.k gsrq fcgkj uxjikfydk lEifÙk dj ¼fu/kkZj.k] laxzg.k] vkSj
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(i)
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2
(ii)
dqVhj m|ksx] nqdku ¼500 oxZ QhV ls de {ks=Qy okys½ ,oa xksnke ¼1000 oxZ QhV ls de {ks=Qy
okys½A
1
(iii)
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¼1000&3000 oxZ QhV rd {ks=Qy okys½A
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2
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2
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xfrfof/k;ksa esa layXu gSA
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1-5
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jkT; ljdkj ,oa dsUnz ljdkj ds dk;kZy; tks okf.kfT;d ;k O;kolkf;d izfr"Bku ;k miØe ugha gSA
1
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1-5
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0
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1-5
2
ǐबहार गजट (असाधारण) 18 िसतà बर 2025
2- mDr rkfydk ds Øekad&IX ls vkPNkfnr dsUn ,oa jkT; ljdkj ds oSls dk;kZy; vkSj Áfr"Bku tks
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fy, fu;ekuqlkj fu/kkZfjr ml gksfYMax dk 75 izfr'kr gksxkA
ijUrq Øekad XI esa of.kZr gksfYMax tks fd iw.kZr% /kkfeZd mÌs';ksa esa ykbZ tk jgh gS] laifÙk dj ls iw.kZr%
eqDr gksxhA
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4- ;g vf/klwpuk jktdh; xtV esa izdk'ku dh frfFk ls izHkkoh gksxk la'kks/ku ds ykxw gksus dh frfFk ls
bl lanHkZ esa iwoZ esa fuxZr vf/klwpuk la[;k& 5509 fnukad&20-09-2023 fujLr le>s tk;saxs rFkk iwoZ esa fd;s x;s
lHkh Hkqxrku u;s xq.kd ds nk;js ls ckgj jgsaxsA
ljdkj ds lfpoA
The 10th September 2025
No: 12/Udhd/Holding-01/2025/2861/ UDHD—As per the provisions of Section
127(3) and Sub-section (1) of Section 419 of the Bihar Municipal Act, 2007, and in
accordance with Rule 4 of Bihar Municipal Property Tax (Assessment, Collection, and
Recovery) Rules, 2013 of the Urban Development and Housing Department, the multiplying
factor applicable to the Annual Rental Value is being amended as follows:
Sl. No.
Type of Non-Residential Holdings
Multiplying
factor
(i)
Hotel, Health Club, Gymnasium, Club, and Marriage Hall
2
(ii)
Cottage Industry, Shops (up to 500 sq. ft.), and Godowns (up to
1000 sq. ft.)
1
(iii)
Shop (Other than ii ), Showrooms, Shopping Malls, Cinema Halls,
Bars, Multiplexes, Restaurants, Guest Houses and Godowns
(1000-3000 sq. ft.)
1.5
(iv)
Nursing Homes, Clinics, Pharmacy and Research Laboratories
(Diagnostic Centers)
1.5
(v)
Commercial Offices, Financial Institutions, Insurance Company
Offices, Banks, and Private Hospitals
2
(vi)
Industries (except cottage industries), Workshops, Godowns (more
than 3000 sq. ft.), and Warehouses
2
(vii)
All Central and State Government establishments engaged in
commercial, business and financial activities
2
(viii)
Coaching Classes, Guidance Centers and Training Centers and their
hostels
1.5
(ix)
Government offices (State and Central) that are not engaged in
commercial or business activities or are not PSUs
1
(x)
Private Schools, Private Colleges, Private Research Institutes and
other private educational institutions and their hostels
1.5
(xi)
Places, Centers and Institutions of Cultural and religious nature
0
(xii)
Educational and Social Institutions run by charitable trust on
no-profit, no-loss basis for benefit of poor, physically challenged and
for social security of women and children
1
(xii)
Any other holding not covered under (i) to (xii)
1.5
3
ǐबहार गजट (असाधारण) 18 िसतà बर 2025
2. Those officers and establishments of the Central and State Government covered
by serial number-ix of the above table, which are of non-commercial nature, will be
exempted from holdings. But service charges will be taken from them, which will be 75% of
that holding as prescribed for that holding as per rules.
But the holding mentioned in serial number xi which is being used entirely for
religious purposes will be completely exempt from property tax.
3. Review- The department will periodically review the Holding taxation rates.
4. This notification will be effective from the date of publication in the Official
Gazette. From the date of implementation of the amendment, the earlier notification number
5509 dated 20.09.2023 issued in this regard will be deemed to be cancelled and all payments
made earlier will remain out of the purview of the new multiplier.
By the order of the Governor of Bihar,
Abhay Kumar Singh,
Secretary of the Government.
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अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत ।
ǐबहार गजट (असाधारण) 1538-571+200-डी0टȣ0पी0
Website: : https://egazette.bihar.gov.in