The BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011

िनबंधन सं(cid:8) या पी0ट(cid:15)0-40 (cid:18)(cid:18)(cid:18)(cid:18)बबबबहहहहाााारररर गगगगजजजजटटटट अअअअससससााााधधधधााााररररणणणण अअअअंंककंंकक (cid:18)(cid:18)(cid:18)(cid:18)बबबबहहहहाााारररर ससससररररककककाााारररर (cid:26)(cid:26)(cid:26)(cid:26)ाााारररराााा ूूूूककककााााििििशशशशतततत 6666 (cid:31)(cid:31)(cid:31)(cid:31)यय यय ेेंंेेंंठठठठ 1111999933333333 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 222233338888)))) पपपपटटटटननननाााा,,,, शशशशबबुुबबुु ववववाााारररर,,,, 22227777 ममममईईईई 2222000011111111 fof/k foHkkx ——— vf/klpw uk, a 27 eb Z 2011 lŒa ,y0th0&1&10@2011@yst&110—fcgkj fo/kku eMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 25 eb Z 2011 dk s vueq fr n s pqd sa g]Sa bld s }kjk lo&Z lk/kkj.k dh lpw uk d s fy; s izdkf'kr fd;k tkrk g S A fcgkj&jkT;iky d s vkn's k l]s foukns deq kj flUgk] ljdkj d s lfpoA 2 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 [ fcgkj vf/kfu;e 10] 2011 ] fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 izLrkouk %— i's kk] O;kikj] vkthfodk ,o a dk;Z fu;kts u ,o a mll s lca fa /kr vFkok vku"q kfa xd ekeyk sa ij dj&mn~xgz .k ,o a lxa gz .k gsr q mic/a k dju s d s fy, vf/kfu;eA Hkkjr x.kjkT; d s cklBo sa o"k Z e sa fcgkj jkT; fo/kku eMa y }kjk fuEufyf[kr :Ik e sa ;g vf/kfu;fer gk s %— 1- laf{kIr uke] foLrkj vkSj izkjaHkA& ¼1½ ;g vf/kfu;e fcgkj i's kk] O;kikj] vkthfodk ,o a dk;Z fu;kts u dj vf/kfu;e] 2011 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g ml frfFk dk s izo`Ùk gkxs k ftl s jkT; ljdkj vf/klpw uk }kjk] fu;r djAs 2- ifjHkk"kk,aA&¼1½ bl vf/kfu;e e sa tcrd dkbs Z ckr lna HkZ e saa vU;Fkk vifs{kr u gk&s ¼d½ ^dj fu/kkZfjrh** l s vfHkizsr gS og O;fDr vFkok fu;kts d ftld s }kjk bl vf/kfu;e d s v/khu dj lna ;s gSA ¼[k½ ^^deZpkjh** l s vfHkizsr g S osru vFkok etnwjh ij fu;kfstr O;fDr vkSj ble sa 'kkfey g&Sa (i) dUs nz ljdkj vFkok fdlh jkT; ljdkj vFkok jys o s fuf/k d s jktLo l s osru izkIr djusokyk ljdkjh lsod( (ii) fdlh fudk;] pkg s fuxfer gk s vFkok ugh]a tk s dUs nz ljdkj vFkok fdlh jkT; ljdkj }kjk foÙk&ikfs"kr vFkok fu;fa=r gk]s tgk¡ jkT; d s fdlh Hkh Hkkx e sa fudk; dk;Z djrk gk]s ;|fi fd bldk eq[;ky; jkT; d s ckgj vofLFkr gk]s dh lsok e sa O;fDr( (iii) fdlh O;fDr d s dk;Z fu;kts u e sa dk;Zjr O;fDr tk s mi;qZDr [k.M ¼i½ vkSj ¼ii½ l s vkPNkfnr ugh a gS( ¼x½ ^^fu;kts d** ftld s v/khu dkbs Z O;fDr fu;fer :Ik l s osru vFkok etnwjh izkIr djrk gS] l s vfHkizsr gS og O;fDr vFkok inkf/kdkjh tk s ,sl s osru vFkok etnwjh forfjr dju s d s fy, mÙkjnk;h gk]s vkSj mle sa dk;kZy; vFkok fdlh LFkkiuk dk iz/kku rFkk icz /a kd vFkok fu;kts d dk vfHkdrkZ 'kkfey gS( ¼?k½ ^^ljdkj** l s vfHkizsr gS fcgkj jkT; dh ljdkj] ¼³½ ^^vk;** l s vfHkizsr gS vk;dj vf/kfu;e 1961 d s v/khu ifjHkkf"kr vk;( ¼p½ ^^O;fDr** l s vfHkizsr gS dkbs Z O;fDr tk s fcgkj jkT; e sa fdlh i's kk] O;kikj] vkthfodk vkSj dk; Z fu;kts u e sa bl idz kj dk;Zjr gk s vkSj ftle sa fgUn w vfoHkkftr ifjokj] QeZ] dEiuh] fuxe vFkok vU; dkWjiksjVs fudk;] dkbs Z lkslkbZVh] Dyc vFkok lxa Bu 'kkfey gS]a ijUr q mle sa vkdfLed vk/kkj ij etnwjh izkIr djusokyk dkbs Z O;fDr 'kkfey ugh a gS( Li"Vhdj.k%& bl [k.M d s i;z kts ukFkZ QeZ] dEiuh] fuxe vFkok vU; dkWjiksjVs fudk;] dkbs Z lkslkbZVh] Dyc vFkok lxa Bu d s fdlh 'kk[kk dk s O;fDr ekuk tk;xs k( ¼N½ ^^fofgr** l s vfHkizsr gS bl vf/kfu;e d s v/khu fufeZr fu;ekoyh }kjk fofgr( ¼t½ ^^i's kk dj** l s vfHkizsr gS bl vf/kfu;e d s v/khu i's kk] O;kikj] vkthfodk vkSj dk;Z fu;kts u ij mn~xzg.kh; dj( ¼>½ ^^osru vFkok etnwjh** es a fdlh O;fDr }kjk fu;fer vk/kkj ij izkIr osru vFkok etnwjh] eg¡xkbZ HkRrk vkSj lHkh vU; ikfjJfed 'kkfey gS] pkg s mldk Hkqxrku udn vFkok oLrq e sa Hkqxr;s gk s vkSj ble sa vk; dj vf/kfu;e] 1961 dh /kkjk&17 e sa ;FkkifjHkkf"kr osru d s cny s ifjyfC/k vkSj ykHk 'kkfey g(Sa ¼´½ ^^dj** l s vfHkizsr gS i's kk dj( ¼V½ ^^o"kZ** l s vfHkizsr gS foRrh; o"kZ( ¼2½ bl vf/kfu;e e sa iz;qDr 'kCn vkSj vfHkO;fDr;k¡ tk s ble sa ifjHkkf"kr ugh a gaS] mud s vFk Z ogh gkxsa s tk s fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ e sa mud s izfr leUkqnfs’kr fd; s x; s gkAsa 3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 rFkk mlds v/khu fufeZr fu;ekoyh ds izko/kkuksa dk ykxw gksukA&¼1½ bl vf/kfu;e vkSj mld s v/khu fufeZr fu;ekoyh d s vU; izko/kkuk sa d s v/;/khu fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ d s v/khu fdlh O;kikjh }kjk Hkqxr;s dj d s fu/kkZj.k] iqufuZ/kkZj.k] lxa zg.k vkSj dj] lnw vkSj 'kkfLr d s Hkqxrku dk s ykx w dju s gsrq l’kDr izkf/kdkjh bl vf/kfu;e d s v/khu Hkqxr;s dj d s fu/kkZj.k] iqufuZ/kkZj.k ,o a lxa zg.k dk dk;Z djxs k vkSj bl vf/kfu;e d s v/khu lna ;s dj] lnw vkSj 'kkfLr d s Hkqxrku dk s ykx w djxs k vkSj bl iz;kts ukFkZ og dj fooj.kh] dj fu/kkZj.k] iqufuZ/kkZj.k] NVw x; s dj fu/kkZj.k] dj dh olyw h] y[s kkvk sa dk vuqj{k.k ] fujh{k.k] ryk'kh vkSj vfHkxzg.k] izfrfuf/k dh gfSl;r d s nkf;Ro] izfrnk;] vihy] iqujh{k.k vkSj iqufoZykds u] mPp U;k;ky; e sa vihy] vijk/kk sa d s iz'keu l s lca fa/kr izko/kkuk sa lfgr rRle; izo`Ùk mldk s leuqnfs’kr mDr vf/kfu;e vkSj mld s v/khu fufeZr fu;ekoyh d s v/khu (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 3 lHkh vFkok fdlh 'kfDr dk iz;kxs dj ldxs k rFkk mDr vf/kfu;e d s vU; fofo/k ekey s vkSj izko/kku] ;Fkko’;d ifjorZuk sa d s lkFk] rn~uqlkj ykx w gkxsa As ¼2½ mi&/kkjk ¼1½ d s v/khu inz Ùk 'kfDr;k sa dk iz;kxs ] izkf/kdkfj;k sa }kjk oSl s {ks= esa fd;k tk;xs k ftld s lca /a k e sa fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&10 dh mi&/kkjk ¼1½ d s v/khu mUg sa izkf/kdkj iznÙk fd;k x;k gkAs ¼3½ ;Fkk fofgr c/a kts k sa vkSj 'kÙkksZ a d s v/;/khu] vk;qDr] fyf[kr vkn's k }kjk] fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&10 dh mi&/kkjk ¼1½ d s v/khu fu;qDr fdlh inkf/kdkjh dk s bl vf/kfu;e d s v/khu viuh 'kfDr;k sa vkSj dÙkZO;k sa dk s iRz ;k;kfstr dj ldxs kA 4- dj dk mn~xzg.k vkSj izHkkj.kA& ¼1½ bl vf/kfu;e d s izko/kkuk sa d s vuqlkj] i's kk] O;kikj] vkthfodk vkSj dk;Z fu;kts u ij dj dk mn~xgz .k vkSj lxa zg.k fd;k tk;xs k% ijUrq bl vf/kfu;e d s v/khu fdlh O;fDr }kjk lna ;s dj ,d o"kZ e sa nk s gtkj ik¡p lkS #Ik; s l s vf/kd ugh a gkxs kA ¼2½ fcgkj jkT; e sa fdlh i's kk] O;kikj] vkthfodk vFkok dk;Z fu;kts u e sa dk;Zjr iRz ;ds O;fDr bl vf/kfu;e d s lkFk lya Xu vuqlpw h e sa fofufnZ"V nj l s i’s kk] O;kikj] vkthfodk ;k dk;Z fu;kts u ij dj Hkqxrku dju s gsrq nk;h gkxs kA 5- deZpkjh dh rjQ ls dj dh dVkSrh djus ,oa Hkqxrku djus gsrq fu;kstd dk nkf;RoA& osru vFkok etnwjh izkIr dju s oky s fdlh O;fDr }kjk bl vf/kfu;e d s v/khu lna s; dj dh mld s fu;kts d }kjk mldk s Hkqxrku d s iwoZ] mld s osru vkSj etnwjh l s dVkSrh dj yh tk;xs h vkSj fu;kts d] pkg s og osru vkSj etnwjh dk Hkqxrku djr s le; ,sl s O;fDr;k sa ls dVkSrh dj s ;k ugh]a ,sl s O;fDr;k sa dh rjQ l s dj dk Hkqxrku dju s gsrq nk;h gkxs k% ijUrq ;fn fu;kts d jkT; ljdkj vFkok dUs nz ljdkj gk s rk s fu;kts d] mDr nkf;Ro dk fuogZ u ;Fkk fofgr jhfr l s djxs k% ijUrq vkSj fd tgk¡ osru vFkok etnwjh izkIr djusokyk dkbs Z O;fDr ,d gh lkFk ,d l s vf/kd fu;kts d d s ;gk ¡ dk;Zjr gk s vkSj ,slk O;fDr viu s fu;kts d vFkok fu;kts dk sa dk s fofgr izi= e sa ;g ?kk"sk.kk djr s gq, izek.k&i= nsrk gk s fd og Lo; a dj dk Hkqxrku djxs k] rc fu;kts d ,sl s O;fDr dk s Hkqxr;s osru vFkok etnwjh l s dj dh dVkSrh ugh a djxs k rFkk ;FkkfLFkfr] ,slk fu;kts d] ,sl s O;fDr dh rjQ l s dj d s Hkqxrku dju s dk nk;h ugh a gkxs kA 6- fuca/ku vkSj ukekaduA& ¼1½ izR;ds fu;kts d dk]s jkT; ljdkj vFkok dUs nz ljdkj d s inkf/kdkjh dk s NkMs d+ j] tk s /kkjk&5 d s v/khu dj&Hkqxrku dju s dk nk;h gk]s dj fu/kkZj.k izkf/kdkjh }kjk fofgr jhfr l s fuc/a ku l[a ;k nh tk;xs hA ¼2½ bl vf/kfu;e d s v/khu dj&Hkqxrku dju s dk nk;h izR;ds dj& fu/kkfZjrh] osru vFkok etnwjh izkIr djusokyk O;fDr ml O;fDr] dk s NkMs d+ j ftld s fy, dj mld s fu;kts d }kjk lna ;s gk]s dj fu/kkZj.k izkf/kdkjh }kjk fofgr jhfr l s ukekda u l[a ;k iznku dh tk;xs hA 7- dj fooj.kh vkSj HkqxrkuA& ¼1½ bl vf/kfu;e d s v/khu fucfa/kr izR;ds fu;kts d vkSj iRz ;ds ukekfadr O;fDr og fooj.kh ml iiz = e sa vkSj ml jhfr l s vkSj ml vof/k d s fy, nkf[ky djxs k tk s fofgr fd; s tk;Asa ¼2½ bl vf/kfu;e d s v/khu lna ;s dj] bl vf/kfu;e d s v/khu fucfa/kr iRz ;ds fu;kts d vkSj izR;ds ukekfadr O;fDr }kjk ml jhfr l s tek fd;k tk;xs k tk s fofgr dh tk;A ¼3½ ;fn fu;kts d vFkok ukekfadr O;fDr] ;Fkkfspr dkj.k d s fcuk] ,slh fooj.kh nkf[ky dju s e sa foQy jgrk g S vFkok fofgr le; d s vna j dj dk Hkqxrku ugh a djrk gS] rk s dj fu/kkZj.k izkf/kdkjh] ml s lquokb Z dk ;Fkkfspr volj nus s d s ckn] ml ij izR;ds ekg foyEc d s fy, ,d lkS :i; s l s vuf/kd 'kkfLr vf/kjkfsir dj ldxs kA 8- dj dh dVkSrh vFkok Hkqxrku djus esa foQy jgus dk ifj.kkeA& ¼1½ ;fn fu/kkfZjrh] dUs nz ljdkj vFkok jkT; ljdkj d s inkf/kdkjh dk s NkMs d+ j] bl vf/kfu;e }kjk ;Fkkifs{kr vFkok d s v/khu dj Hkqxrku dju s e sa foQy jgrk gS] rk s ml]s mld s fdlh vU; ifj.kkek sa vkSj nkf;Rok sa ij] ftl s og mBk ld s izfrdyw iHz kko Mky s fcuk] ,sl s dj d s Hkqxrku e sa O;frdzeh fu/kkZfjrh ekuk tk;xs kA ¼2½ mi&/kkjk ¼1½ d s izko/kkuk sa ij izfrdyw izHkko Mky s fcuk] mDr /kkjk e sa funsZf’kr dj fu/kkZfjrh dk]s dj&Hkqxrku ugh a dju s dh vof/k d s fy, iRz ;ds ekg vFkok mld s Hkkx d s cdk; s jkf'k ij nk s izfr'kr lk/kkj.k C;kt dh nj l s Hkqxrku dju s dk nk;h ekuk tk;xs kA ¼3½ ;fn ukekfadr O;fDr] bl vf/kfu;e }kjk vFkok d s v/khu ;Fkkifs{kr dj Hkqxrku dju s e sa foQy jgrk gS] rk s og mi&/kkjk ¼2½ e sa fu/kkZfjr nj ,o a jhfr l s lk/kkj.k C;kt Hkqxrku dju s dk nk;h gkxs kA 9- dj vkfn dh olwyhA& bl vf/kfu;e d s v/khu dj] 'kkfLr] lnw vFkok dkbs Z vU; cdk;k Hk&w jktLo d s cdk; s d s :i e sa olyw uh; gkxs kA 4 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 10- vihyA& ¼1½ dkbs Z dj fu/kkfZjrh] dUs nz ljdkj vFkok jkT; ljdkj d s inkf/kdkjh dk s NkMs d+ j] ;fn bl vf/kfu;e d s izko/kkuk sa d s v/khu fdlh izkf/kdkjh }kjk ikfjr vkn's k l s O;fFkr gk s rk s og vkn's k ikfjr gkus s d s iSarkfyl fnuk sa d s Hkhrj vihyh; izkf/kdkjh d s le{k vihy dj ldxs k% ijUrq vihyh; izkf/kdkjh fyf[kr :i e as vfHkfyf[kr fd; s tku s oky s Ik;kIZr dkj.kk sa l s mi;qZDr iSarkfyl fnuk sa dh vof/k dh lekfIr d s ckn fd; s x; s vihy dk s eta wj dj ldxs k( ¼2½ ,sl s fdlh vihy ij fopkj ugh a fd;k tk;xs k tcrd fd dj dh jkf'k dk ftld s lca /a k e sa vihy fd;k x;k gk]s i.w kZ Hkqxrku ugh a dj fn;k x;k gkAs 11- vijk/k vkSj 'kkfLr;k¡A& dkbs Z O;fDr vFkok fu;kts d tk s ;qfDr;qDr dkj.k d s fcuk] bl vf/kfu;e vFkok mld s v/khu fufeZr fu;ekoyh d s izko/kkuk sa esa l s fdlh dk vuiq kyu ugh a djrk gS rk s nk"skflf) ij rhu ekg d s lk/kkj.k dkjkokl vFkok ik¡p gtkj #i; s rd d s tqekZuk vkSj tgk¡ vijk/k LFkk;h iz—fr dk gk s ogk¡ tkjh vijk/k d s nkSjku iRz ;ds fnu d s fy, ipkl #i; s rd d s tqekZu s l s nMa uh; gkxs kA 12- dEiuh }kjk vijk/kA& tgk¡ bl vf/kfu;e d s v/khu dkbs Z vijk/k] fdlh dia uh }kjk fd;k x;k gk s ogk¡ ,slk iRz ;ds O;fDr] tk s ml vijk/k d s fd, tku s d s le; ml dia uh d s dkjckj d s lpa kyu d s fy, ml dia uh dk Hkkjlk/kd vkSj mld s ifzr mÙkjnk;h Fkk] vkSj lkFk gh og dia uh Hkh] ,sl s vijk/k d s nk"skh le> s tk,xa s vkSj rn~uqlkj viu s fo#) dk;Zokgh fd, tku s vkSj nfaMr fd, tku s d s nk;h gkxsa %s ijarq bl mi&/kkjk e sa varfoZ"V fdlh ckr l s dkbs Z ,ls k O;fDr fdlh nMa dk nk;h ugh a gkxs k ;fn og ;g lkfcr dj nsrk gS fd vijk/k mldh tkudkjh d s fcuk fd;k x;k Fkk ;k mlu s ,sl s vijk/k dkfjr gkus s d s fuokj.k gsrq lE;d~ rRijrk cjrh FkhA ¼2½ mi&/kkjk ¼1½ e sa fdlh ckr d s gksr s gq, Hkh] tgk¡ bl vf/kfu;e d s v/khu dkbs Z vijk/k fdlh dia uh }kjk fd;k x;k gk s vkSj ;g lkfcr gk s tkrk gS fd og vijk/k dia uh d s fdlh fun's kd] izc/a kd] lfpo ;k vU; vf/kdkjh dh lgefr ;k ekSukuqdyw rk l s fd;k x;k gS ;k ml vijk/k dk fd;k tkuk mldh fdlh mi{s kk d s dkj.k ekuk tk ldrk gS] ogk¡ og fun's kd] izc/a kd] lfpo ;k vU; vf/kdkjh Hkh ml vijk/k dk nk"skh le>k tk,xk vkSj rnu~ qlkj viu s fo#) dk;Zokgh fd, tku s vkSj nfaMr fd, tku s dk nk;h gkxs kA Li"Vhdj.k& bl /kkjk d s iz;kts uk sa d s fy,& ¼d½ ^^dia uh** l s vfHkizsr gS dkbs Z fuxfer fudk; vkSj ble as dkbs Z QeZ vFkok O;f"V;k sa d s vU; lxa e Hkh 'kkfey gS rFkk ¼[k½ QeZ d s lca /a k e]sa ^^fun's kd** l s vfHkizsr gS] ml QeZ dk lk>hnkjA 13- dk;Zokfg;ksa dks LFkkukarfjr djus dh 'kfDrA& vk;qDr vFkok vij vk;qDr] ekey s e sa i{kdkjk sa dk s lquokbZ dk s ;qfDr;qDr volj nus s d s i'pkr~ tc Hkh ,slk djuk lHa ko gk]s ,slk dju s d s viu s dkj.kk sa dk s vfHkfyf[kr dju s d s i'pkr~] fyf[kr vkn's k }kjk] bl vf/kfu;e d s fdlh mic/a k d s v/khu fdlh dk;Zokgh vFkok dk;Zokfg;k sa dk s viu s ikl l s fdlh vU; inkf/kdkjh d s ikl ,o]a blh idz kj] fdlh dk;Zokgh] dk s ¼fdlh inkf/kdkjh d s le{k yfacr ;k bl /kkjk d s v/khu varfjr dk;Zokgh lfgr½ fdlh inkf/kdkjh l s yds j fdlh vU; inkf/kdkjh dk s varfjr dj ldxs k% ijarq tgk ¡ LFkkukarj.k ,d gh 'kgj] bykdk vFkok LFkku d s fdlh ,d inkf/kdkjh vkSj dk;kyZ ; l s lca fa/kr gk]s ogk¡ bl /kkjk e sa fdlh ckr d s gksr s gq, Hkh] ,slk volj fn;k tkuk vko';d ugh a gkxs kA Li"Vhdj.k& bl /kkjk e sa fdlh dj fu/kkfZjrh d s lna HkZ e sa ^^dk;Zokgh** 'kCn l s bl vf/kfu;e d s v/khu] fdlh o"kZ l s lca fa/kr ,slh lHkh dk;Zokfg;k¡ vfHkirzs gS a tk s ,sl s vkn's k dh rkjh[k dk s yfacr gk sa ;k tk s ,slh rkjh[k dk s ;k mll s iwoZ] i.w kZ dj yh xbZ gk s rFkk ble sa bl vf/kfu;e d s v/khu ,slh lHkh dk;Zokfg;k a Hkh lfEefyr g Sa tk s fdlh o"kZ d s lca /a k e]sa ,sl s vkn's k dh rkjh[k d s i'pkr~ ,sl s dj fu/kkZfjrh d s lca /a k e sa izkjHa k dh tk;A 14- vijk/kksa dk iz’keuA& ¼1½ dj fu/kkZj.k izkf/kdkjh] bl vf/kfu;e d s v/khu fdlh vijk/k d s fy, dk;Zokgh lfaLFkr fd; s tku s d s iwoZ ;k i'pkr~] fdlh ,sl s dj fu/kkfZjrh l]s ftl s fdlh vijk/k d s fy, vkjkfsir fd;k x;k gk]s vijk/k iz’keu d s :i e sa ik¡p gtkj #i; s l s vuf/kd vFkok olyw uh; jkf'k dh nkxs q.kh jkf'k] bue sa l s tk s Hkh T;knk gk]s Lohdkj dju s dh vuqefr dj fu/kkfZjrh dk s n s ldxs kA ¼2½ dj fu/kkZj.k izkf/kdkjh }kjk] mi&/kkjk ¼1½ d s v/khu ;Fkk vo/kkfjr ,slh jkf'k dk lna k; dju s ij] vfHk;qDr O;fDr d s fo#) mlh vijk/k d s lca /a k e sa vkSj vkx s dk;Zokgh ugh a dh tk,xhA ¼3½ mi&/kkjk ¼1½ d s v/khu dj fu/kkZj.k izkf/kdkjh }kjk ikfjr fdlh vkn's k vFkok vfHkfyf[kr dk;Zokgh vfare gkxs h vkSj bld s fo#) dkbs Z vihy vFkok vkons u nkf[ky ugh a fd;k tk;xs kA 15- foeqfDr;k¡A& ¼1½ bl vf/kfu;e e sa varfoZ"V dkbs Z ckr l?a k d s 'kL= cyk sa d s fcgkj d s fdlh Hkkx e sa lsokjr lnL;k sa ij ykx w ugh a gkxs hA ¼2½ jkT; ljdkj jkti= e sa idz kf'kr vf/klpw uk }kjk vf/klpw uk e sa ;FkkfofufnZ"V 'kÙkksZ a ,o a c/a kts k sa d s v/;/khu O;fDr;k sa d s fdlh ox Z dk s dj d s vf/kjkis .k l s foefqDr iznku dj ldxs hA (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 5 ¼3½ mi&/kkjk ¼2½ d s v/khu fuxZr izR;ds vf/klpw uk] izdk'ku d s ckn ;Fkk'kh?kz] pkSng fnuk sa dh dqy vof/k d s fy, tk s ,d vFkok ,d l s vf/kd l=k sa dk s feykdj gk s ldxs h] fo/kku&lHkk d s le{k j[kh tk;xs hA 16- LFkkuh; izkf/kdkfj;ksa }kjk is’kk dj dk mn~xzg.k u fd;k tkukA&LFkkuh; izkf/kdkj d s xBu vFkok LFkkiuk dk s fu;fa=r dju s okyh fdlh vf/kfu;fefr e sa fdlh ckr d s gksr s g,q Hkh dkbs Z LFkkuh; izkf/kdkjh] bl vf/kfu;e d s izkjHa k gkus s dh frfFk dk s vFkok mld s ckn] i's kk] O;kikj] vkthfodk vFkok dk;Z fu;kts u ij dkbs Z dj vf/kjkfsir ugh a djxs kA 17- vuqlwph dks la’kksf/kr djus dh 'kfDrA& ¼1½ ljdkj vf/klpw uk }kjk vuqlpw h e sa fdlh en vFkok ifzof"V dk s ifjofrZr] tkMs + vFkok jn~n dj ldxs hA ¼2½ mi&/kkjk ¼1½ d s v/khu fuxZr izR;ds vf/klpw uk] izdk'ku d s ckn ;Fkk'kh?kz pkSng fnuk sa dh dqy vof/k d s fy, tk s ,d vFkok ,d l s vf/kd l=k sa dk s feyk dj gk s ldxs h] fo/kku lHkk d s le{k j[kh tk;xs hA ¼3½ bl vf/kfu;e e sa vuqlpw h vFkok mldh dkbs Z Z izfof"V vFkok en d s ckj s e sa bfaxr izlxa k sa dk vk'k; vuqlpw h d s izlxa l s gkxs k vFkok] ;FkkfLFkfr bldk vk'k; rkr~dkfyd :Ik l]s bl /kkjk }kjk iznÙk 'kfDr;k sa d s iz;kxs d s v/khu l'a kkfs/kr mldh izfof"V vFkok en l s gkxs kA 18- fu;ekoyh cukus dh 'kfDrA& ¼1½ ljdkj] vf/klpw uk }kjk] bl vf/kfu;e d s lHkh vFkok fdlh iz;kts u dk s fØ;kfUor dju s d s fy, fu;ekoyh cuk ldxs hA ¼2½ bld s cuu s d s ckn bl vf/kfu;e d s v/khu fufeZr izR;ds fu;e ;Fkk’kh?kz jkT; fo/kku eMa y d s le{k l=kof/k tk s feykdj ,d vFkok vf/kd l=k sa d s fy, gkxs h] e sa dqy pkSng fnuk sa dh vof/k d s fy, j[kk tk;xs kA 19- dfBukb;ksa dks nwj djus dh 'kfDrA& bl vf/kfu;e d s iz;kts uk sa dk s ykx w dju s e sa ;fn dkbs Z dfBukbZ mRiUu gksrh gS rk s ljdkj] jkti= e sa vkn's k izdkf'kr dj] dfBukb Z dk s nwj dju s d s fy, ,sl s izko/kku dj ldxs h] tk s bl vf/kfu;e d s izko/kkuk sa l s vlxa r ugh a gk s vkSj tk s vko’;d izrhr gkAs vuqlwph ¼ns[ksa /kkjk 4½ is'kk] O;kikj] vkthfodk vkSj fu;kstu ij dj dh njksa dh vuqlwphA Øekad dj fu/kkZfjrh dk oxZ Lkans; dj dh jkf’k 1 O;fDr] ftldh okf"kZd vk; rhu yk[k :i; s l s #i; s ,d gtkj izfr o"kZA vf/kd gk]s ijUr q izfr o"kZ ik¡p yk[k #i; s l s vf/kd ugh a gkAs 2 O;fDr] ftldh okf"kZd vk; ik¡p yk[k #i; s l s #i; s nk s gtkj izfr o"kZA vf/kd gk]s ijUrq ifzr o"kZ nl yk[k #i; s l s vf/kd ugh a gkAs 3 O;fDr] ftldh okf"kZd vk; nl yk[k #i; s l s #i; s nk s gtkj ik¡p lkS izfr o"k Z vf/kd gkAs fcgkj&jkT;iky d s vkn's k l]s foukns deq kj flUgk] ljdkj d s lfpoA ——— 27 ebZ 2011 lŒa ,yŒthŒ&1&10@2011@yts &111— fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukda 25 ebZ 2011 dk s vuqer fcgkj i's kk] O;kikj] vkthfodk ,o a dk;Z fu;kts u dj vf/kfu;e] 2011 dk dk fuEufyf[kr vxa zts h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk gS ftl s Hkkjrh; lfao/kku d s vuqPNns &348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa zts h Hkk"kk e sa izkf/kÑr ikB le>k tk;xs kA fcgkj&jkT;iky d s vkn's k l]s foukns dqekj flUgk] ljdkj d s lfpoA 6 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 [Bihar Act 10, 2011] THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011 AN ACT Preamble:—TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO. BE it enacted by the Legislature of the State of Bihar in the Sixty-Second Year of the Republic of India as follows:- 1. Short title, extent and commencement.-—(1) This Act may be called the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force on such date as the State Government may, by notification, appoint. 2. Definitions.-—(1) In this Act, unless the context otherwise requires, - (a) “assessee” means a person or employer by whom tax is payable under this Act; (b) “employee” means a person employed on salary or wages, and includes – (i) a Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund; (ii) a person in service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State, even though its headquarters may be situated outside the State; (iii) a person engaged in any employment of an employer not covered by clauses (i) and (ii) above; (c) “employer” in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer; (d) “Government” means the State Government of Bihar; (e) “Income” means Income as defined under the Income Tax Act, 1961; (f) “person” means any person who is engaged in any profession, trade, calling or employment in the State of Bihar and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, or association so engaged, but does not include any person who earns wages on casual basis; EXPLANATION— For the purposes of this clause, every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person; (g) “prescribed” means prescribed by rules made under this Act; (h) “profession tax” means the tax on profession, trade, calling and employment leviable under this Act; (i) “salary or wages” includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax Act, 1961; (j) “tax” means the profession tax; (k) “year” means a financial year. (2) Words and expressions used in this Act but not defined herein shall have the meaning assigned to them under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). 3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made thereunder.— Subject to other provisions of this Act and the Rules framed thereunder the (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 7 authority empowered for assessment , reassessment ,collection of tax and enforce payment of tax, interest and penalty payable by a dealer under the Bihar Value Added Tax Act 2005 (Act 27 of 2005) shall do the work of assessment, reassessment , collection of tax and enforce payment of tax, interest and penalty payable under this Act and for this purpose he may exercise all or any of the powers assigned to them under the said Act and Rules made thereunder for the time being in force including the provisions relating to Tax returns, Tax assessment, Tax reassessment, escaped Tax assessment, recovery of tax, maintenance of accounts, inspection, search and seizure liability in representative character, refund, appeal, revision and reviews, appeal to the High court, compounding of offences and other miscellaneous matter and the provisions of the said Act shall, mutatis mutandis apply accordingly. (2) The powers conferred under sub-Section (1) shall be exercised by the authorities within such areas in respect of which authority has been conferred on them under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005). (3) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers and duties under this Act to any of the officers appointed under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005). 4. Levy and charge of tax .—(1) There shall be levied and collected a tax on professions, trades, callings and employments in accordance with the provisions of this Act: Provided that the tax payable by a person under this Act in respect of a year shall not exceed two thousand five hundred rupees. (2) Every person engaged in any profession, trade, calling or employment in the State of Bihar shall be liable to pay the tax in respect of his Profession , Trade , Calling or employment at the rate specified in the Schedule appended to this Act. 5. Employer’s liability to deduct and pay tax on behalf of the employee.—The tax payable under this Act by any person earning salary or wages shall be deducted by his employer from the salary or wages payable to such person before such salary or wages is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wages is paid to such persons, be liable to pay tax on behalf of all such persons : Provided that if the employer is an officer of the State Government or the Central Government, the manner in which the employer shall discharge the said liability shall be such as may be prescribed : Provided further that where any person earning a salary or wages is simultaneously engaged in employment of more than one employer, and such person furnishes to his employer or employers a certificate in the prescribed form declaring, that he shall pay the tax himself, then the employer or employers of such person shall not deduct the tax from the salary or wages payable to such person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person. 6. Registration and enrolment.—(1) Every employer, not being an officer of the State Government or the Central Government, liable to deduct tax under section 5 shall be granted a registration number by the Tax assessing authority in the prescribed manner. (2) Every Tax assessee liable to pay tax under this Act, other than a person earning salary or wages in respect of whom the tax is payable by his employer, shall be granted an enrolment number by the Tax assessing authority in the prescribed manner. 7. Tax Returns and payments.—(1) Every employer registered under this Act and every enrolled person shall furnish such returns in such form and manner and for such period as may be prescribed. (2) The tax due under this Act shall be deposited by every employer registered under this Act and every enrolled person in such manner as may be prescribed (3) Where an employer or enrolled person, without reasonable cause, fails to file such return or defaults in paying the tax within the prescribed time, the Tax assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one hundred for each month of delay. 8 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 8. Consequences of failure to duduct or to pay tax .— (1) If Tax assessee , not being an officer of the State Government or the Central Government, fails to pay the tax as required by or under this Act, he shall, without prejudice to any other consequences and liabilities which he may incur, be deemed to be an assessee in default in respect of such tax payment. (2) Without prejudice to the provisions of sub-section (1), a Tax assessee referred to in that sub-section shall be liable to pay simple interest at the rate of two per centum of the amount of tax due for each month or part thereof for the period for which the tax remains unpaid. (3) If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at the rate and in the manner laid down in sub-section (2). 9. Recovery of taxes, etc. .—The arrears of tax, penalty, interest or any other amount due under this Act, shall be recoverable as an arrear of land revenue. 10. APPEALS .—(1) Any Tax assessee, not being an officer of the State Government or the Central Government, aggrieved by any order passed by any authority under the provisions of this Act may, within forty-five days from the date on which the order was served on him, appeal to the appellate authority : Provided that the appellate authority may, for sufficient reasons to be recorded in writing, admit an appeal preferred after the expiry of the period of forty-five days aforesaid. (2) No appeal shall be entertained, unless the amount of tax in respect of which the appeal has been preferred has been paid in full. 11. Offences and penalties .—Any person or employer who, without reasonable cause, fails to comply with any of the provisions of this Act or the rules made there under shall, on conviction, be punishable with simple imprisionment for tree months or fine which may extend to five thousand rupees or both, and where the offence is a continuing one, with a further fine which may extend to fifty rupees for every day during which the offence continues. 12. Offences by companies.—(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly : Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. EXPLANATION. — For the purposes of this section, - (a) "company" means any body corporate and includes a firm or other association of individuals ; and (b) "director" in relation to a firm, means a partner in the firm. 13. Power to transfer proceedings.—The Commissioner or the Additional Commissioner may, after giving the parties a reasonable opportunity of being heard, wherever it is possible so to do, and after recording his reason for doing so, by order in writing, transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceedings (including a proceeding pending with any officer or already transferred under this section) from any officer to any other officer or to himself : (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 9 Provided that nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer and the offices of both are situated in the same city, locality or place. Explanation.- In this section, the word "proceedings" in relation to any Tax assessee whose name is specified in any order issued thereunder means all proceedings under this Act, in respect of any year which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act, which may be commenced after the date of such order in respect of any year in relation to such Tax assessee. 14. Compounding of offences .—(1) The Tax assessing authority may, either before or after the institution of proceedings for an offence under this Act, permit any Tax asessee, charged with the offence, to compound the offence on payment of such sum, not exceeding five thousand rupees or double the amount of tax recoverable, whichever is greater. (2) On payment of such sum as may be determined by the assessing authority under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence. (3) Any order passed or proceeding recorded by the Tax assessing authority under sub-section (1), shall be final and no appeal or application for revision shall lie therefrom. 15. Exemptions .—(1) Nothing contained in this Act shall apply to the members of the armed forces of the Union serving in any part of Bihar. (2) The State Government may, by a notification published in the Official Gazette and subject to such conditions and restrictions as may be specified in the notification, exempt from levy of tax any class or group of persons. (3) Every notification issued under sub-section (2) shall, as soon as it is published, be laid before the Legislative Assembly for a total period of fourteen days which may be comprised in one or more sessions. 16. Local authorities not to levy profession tax .—Notwithstanding anything in any enactment governing the constitution or establishment of a local authority, no local authority shall, on or after the commencement of this Act, levy any tax on professions, trades, callings or employments. 17. Power to amend Schedule .—(1) The Government may, by notification, alter, add to or cancel any item or entry in the Schedule. (2) Every notification issued under sub-section(1) shall, as soon as it is published, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions. (3) References made in this Act to the Schedule, or any Entry or item thereof, shall be construed as references to the Schedule or, as the case may be, the Entry or item thereof as for the time being amended in exercise of the powers conferred by this section. 18. Power to make rules.—-(1) The Government may, by notification, make rules to carry out all or any of the purposes of this Act. (2) Every rule made under this Act shall be laid as soon as may be after it is made before the State Legislature while it is in session for a total period of fourteen days which may be comprised in one or more sessions. 19. Power to remove difficulties .—If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the Gazette, make such provisions not inconsistent with the provisions of this Act, and may appear to be necessary for removing the difficulty. 10 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 SCHEDULE (See Section 4) Schedule of rates of tax on professions, trades, callings and employments Sl.No. Class of Tax Assessee Amount of Tax Payable 1 Persons whose income exceeds three lac One thousand rupees per annum. rupees per annum but does not exceed five lac rupees per annum. 2 Persons whose income exceeds five lac Two thousand rupees per annum. rupees per annum but does not exceed ten lac rupees per annum. 3 Persons whose income exceeds ten lac Two thousand and five hundred rupees rupees per annum. per annum. By order o f the Governor of Bihar, VINOD KUMAR SINHA, Secretary to the Government. ———— अधी1क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु6ित। (cid:18)बहार गजट (असाधारण) 238-571+400-ड(cid:15)0ट(cid:15)0पी0। Website: http://egazette.bih.nic.in