Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
14 आिƳन 1947 (श0)
(सं0 पटना 1594) पटना, सोमवार, 6 अÈ तूबर 2025
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—fcgkj uxjikfydk vf/kfu;e]
2007 dh /kkjk 127 ¼12½] /kkjk 419 dh mi/kkjk ¼1½ ,oa fcgkj uxjikfydk lEifÙk dj ¼fu/kkZj.k] laxzg.k vkSj
olwyh½ fu;ekoyh] 2013 esa fufgr izko/kkuksa ds vkyksd esa lHkh izdkj ds jktLo laxzg.k esa o`f) ds izksRlkgu gsrq
fuEufyf[kr ;kstuk cuk;h tkrh gS %&
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¼1½ ;g ;kstuk fcgkj uxjikfydk lEifÙk dj izksRlkgu ¼C;kt ,oa 'kkfLr esa NwV½ ;kstuk]
2025 dgh tk ldsxhA
¼2½ ;g lEiw.kZ fcgkj jkT; esa ykxw gksxhA
¼3½ ;g rRdky izHkko ls ykxw gksxhA
bl ;kstuk dk eq[; mÌs'; yafcr laifÙk djksa dk dfri; NwV ds
lkFk fu"iknu djuk gSA bl ;kstuk ds vUrxZr foÙkh; o"kZ 2025&26 ,oa mlds iwoZ ds cdk;s
laifÙk dj dh ewy jkf'k dk Hkqxrku djus ij iwoZ ds lHkh yafcr laifÙk dj ds C;kt dh jkf'k ,oa
'kkfLr dks ekQ dj fn;k tk;sxkA
;g ;kstuk lHkh vkoklh;] okf.kfT;d] vkS|ksfxd ,oa dsUnz@jkT;
ljdkj dh lEifÙk ,oa laLFkkxr lEifÙk;ksa ij leku :Ik ls ykxw gksxhA
;g ;kstuk
vf/klwpuk fuxZr dh frfFk ls fnukad&31-03-2026 rd ÁHkkoh
jgsxhA
uxj fudk; {ks=ksa esa yafcr lEifÙk dj ds Rofjr laxzg.k dks izksRlkfgr djukA
;fn dksbZ djnkrk fnukad&31-03-2026 rd vius yafcr lEifÙk dj dk ,deq'r Hkqxrku
dj nsrk gS] rks mls 'kr&izfr'kr C;kt ,oa 'kkfLr (Interest and Penalty) ls NwV
feysxhA mDr vof/k esa yafcr djksa ds Hkqxrku ugha djus okys djnkrkvksa dks iwoZ ls
fu/kkZfjr C;kt ,oa 'kkfLr dk Hkqxrku djuk gksxk A
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ǐबहार गजट (असाधारण), 6 अÈ तूबर2025
;fn fdlh djnkrk dk ekeyk fdlh U;k;ky;] U;k;kf/kdj.k vFkok fdlh vU; Qksje esa
py jgk gks] rks mls Hkh bl ;kstuk dk ykHk feysxk] c'krsZ og U;k;ky; vFkok vU;
Qksje ls ekeys dks okil ysus dk fyf[kr izek.k ÁLrqr djsA
;fn fdlh djnkrk us vius gksfYMax dk Lo&fu/kkZj.k ugha djk;k gks] rks og Hkh
bl ;kstuk ds vUrxZr lfEefyr gks ldrk gSA ,sls djnkrkvksa ds laifÙk dj dk fu/kkZj.k
vkoklh; ekeys esa fo|qr~ dusD'ku ÁkIr djus vFkok uxj fudk; ds vf/klwfpr gksus rFkk
xSj&vkoklh; ekeys esa GST esa fuca/ku djkus vFkok uxj fudk; ds vf/klwfpr gksus ¼tks
frfFk ckn dh gks½ dh frfFk ls ÁHkkoh gksxkA
7.
One Time Settlement (OTS) ;kstuk vUrxZr lEifÙk dj ds Hkqxrku
dh lqfo/kk uxj fudk; dk;kZy;] dkWeu lfoZl lsaVj (CSC), LFkk;h f'kfoj (Permanent
Camps), pyUr f'kfoj (Mobile Camps) ,oa vkWuykbu iksVZy ij miyC/k gksxhA vkWuykbZu
iksVZy ij Hkqxrku dh lqfo/kk dsoy mUgha uxj fudk;ksa ds djnkrkvksa dks gksxh tgk¡ izkWiVhZ VSDl
dh olwyh vkWuykbZu iksVZy ds ek/;e ls dh tkrh gS vkSj iksVZy lfØ; gSA
tk¡p ,oa olwyh gsrq mDr ;kstuk ds vUrxZr fd, x;s Hkqxrku dh uewuk
tk¡p (Sample Scrutiny) dk izko/kku gksxkA ;fn djnkrk }kjk tku&cw>dj rF; fNik;k
tkrk gS vFkok xyr izLrqfr dh tkrh gS] rks ,sls djnkrk ls bl ;kstuk ds vUrxZr fn;s x;s
ykHk dks okil ys fy;k tk;sxk rFkk fu;ekuqlkj olwyh dh dkjZokbZ dh tk;sxhA blh
izdkj ;kstukUrxZr ;fn fdlh djnkrk }kjk mldh ns;rk ls vf/kd jkf'k dk Hkqxrku fd;k x;k
gks] rks mldh vf/k'ks"k jkf'k dks mlds }kjk Hkqxrs; vxys o"kZ ds lEifÙk dj esa lek;ksftr fd;k
tk;sxkA
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Urban Development and Housing Department
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NOTIFICATION
The 4th October 2025
No-12/UDHD/Holding-100/2025-3056/U.D.H.D. —In exercise of the powers conferred
under Section 127(12), Section 419(1) of the Bihar Municipal Act, 2007 and the Bihar Municipal
Property Tax (Assessment, Collection & Recovery) Rules, 2013, the following scheme is hereby
framed with the objective of promoting an increase in all types of revenue collection:
1. Short Title, Extent and Commencement:-
1) This scheme may be called the “Bihar Municipal Property Tax Incentive
(Rebate in Interest and Penalty) Scheme, 2025.”
2) It shall extend to the whole of the State of Bihar.
3) It shall come into force with immediate effect.
2. Objective of the Scheme.—The main objective of this scheme is to liquidate
arrear/pending property taxes with partial rebate. Under this scheme, upon payment of
the principal amount of arrear property tax pertaining to the financial year 2025-26
and all previous years, the entire amount of interest and penalty on such arrear
property tax shall be waived.
3. Extent of the Scheme.—This scheme shall be equally applicable to all residential,
commercial, industrial, Central/State Government properties as well as institutional
properties.
4. Period of the Scheme.—This scheme shall remain in force from the date of issue of
this notification up to 31-03-2026.
5. Purpose.—To encourage the prompt collection of arrears of property tax in municipal
areas.
6. Nature of the Scheme.—
a. If any taxpayer makes payment of his/her arrears of property tax in lump sum by
31-03-2026, he/she shall be entitled to 100% waiver of interest and penalty.
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ǐबहार गजट (असाधारण), 6 अÈ तूबर2025
Taxpayers who fail to pay arrear tax within the said period shall be liable to pay
interest and penalty as previously determined.
b. If the case of any taxpayer is pending before any Court, Tribunal, or other forum,
he/she shall also be entitled to the benefit of this scheme, subject to submission
of written proof of withdrawal of the case from the said Court or forum.
c. If any taxpayer has not carried out self-assessment of his/her holding, he/she may
also be included under this scheme. The assessment of property tax of such
taxpayers shall be effective – in the case of residential properties, from the date
of obtaining electricity connection or from the date of Constitution of the Urban
Local Body (ULB), and in the case of non-residential properties, from the date of
registration under GST or from the date of Constitution of the Urban Local Body
(ULB) (whichever is later).
7. Mode of Payment.—Under the One Time Settlement (OTS) Scheme, the facility of
payment of property tax shall be available at the Municipal Office, Common Service
Centres (CSC), Permanent Camps, Mobile Camps, and on the Online Portal. The facility
of payment through the Online Portal shall be available only to taxpayers of such Urban
Local Bodies where property tax is collected through the Online Portal and the portal is
operational.
8. Verification and Recovery.—For verification and recovery under this scheme, provision
shall be made for sample scrutiny of payments made. If any taxpayer is found to have
wilfully concealed facts or made false representations, the benefit granted under this
scheme shall be withdrawn, and recovery shall be made as per rules. Similarly, if any
taxpayer under the scheme has made payment of an amount in excess of his/her liability,
the excess amount shall be adjusted towards the property tax payable in the subsequent
year.
By the order of the Governor of Bihar,
Abhay Kumar Singh,
Secretary to Government.
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अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण)1594-571+200-डी0टȣ0पी0।
Website: https://egazette.bihar.gov.in