The BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016

(cid:4)(cid:4)ननबबंधंधनन ससं(cid:10)ं(cid:10) य याा पी0ट(cid:17)0-40 ॢबहह(cid:4)(cid:4)रर गजट [[सस(cid:3)(cid:3)धध(cid:3)(cid:3)ररणण [[कक(cid:8)(cid:8) ॢॢॢबबबहहह(cid:4)(cid:4)(cid:4)ररर सससरररककक(cid:4)(cid:4)(cid:4)ररर हहह(cid:4)(cid:4)(cid:4)ररर(cid:4)(cid:4)(cid:4) (cid:10)(cid:10)(cid:10)ककक(cid:4)(cid:4)(cid:4)०००शशशततत 25 (cid:25)(cid:4)वण 1(cid:29)3(cid:31) श(cid:15)! (स(cid:14)(cid:15) पटन(cid:4) (cid:19)(cid:19)(cid:20)) पपटटनन(cid:4)(cid:4)" मग(cid:14) लव(cid:4)र" 1(cid:19) [ग& त 2(cid:15)1(cid:19) fof/k foHkkx ——— vf/klwpuk,a 16 vxLr 2016 laŒ ,y0th0&01&12@@22001166@@158&yst—fcgkj fo/kku eaMy }}kkjjkk ;;FFkkkkiikkffjjrr ddkk fuEufyf[kr vvff//kkffuu;;ee]] ffttlliijj eeggkkeeffggee jjkkTT;;iikkyy fnukad 11 vxLr] 2016 ddkk s s vvuuqeqeffrr nn s s ppqdqd s s gg]Sa]Sa bblldd s s }}kkjjkk lloo&Z&Z llkk//kkkkjj..kk ddhh llwpwpuukk dd s s ffyy;; s s iizdzdkkff''kkrr ffdd;;kk ttkkrrkk ggSAS ffccggkkjj&&jjkkTT;;iikkyy dd s s vvkknn's's kk ll]ss eukts dqekj] lljjddkkjj dd s s ll;a;a qDqDrr llffppooA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 16 अग(cid:24) त 2016 fcgkj eksVj okgu djk/kku ¼la’kks/ku½ vf/kfu;e] 2016 ¼fcgkj vf/kfu;e 11] 2016½ fcgkj ekVs j okgu djk/kku vf/kfu;e] 1994 ¼fcgkj vf/kfu;e 8] 1994½ dk l'a kk/s ku d s fy, vf/kfu;eA Hkkjr x.kjkT; dk s lM+lBo sa o"k Z e sa fcgkj jkT; fo/kku }kjk fuEufyf[kr #i e sa ;g vf/kfu;e gk s %& 1- laf{kIr uke] foLrkj vkSj izkjaHkA ¼1½ ;g vf/kfu;e fcgkj ekVs j okgu djk/kku ¼l'a kk/s ku½ vf/kfu;e] 1994 dgk tk ldxs kA ¼2½ bldk foLrkj lEi.w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjr izo`Ùk gkxs kA 2- fcgkj vf/kfu;e 8]1994 dh /kkjk&2 esa la’kks/kuA ¼1½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi/kkjk ¼x½ d s i'pkr~ fuEufyf[kr u;h mi&/kkjk ¼x x½ tkMs +h tk,xh]%& **¼x x½ pkyu vuqKfIr^^ dk ogh a vFkZ gkxs k tk s ekVs j okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ e sa bld s fy, leuqnfs'kr gS;” ¼2½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi&/kkjk ¼?k½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ,Wa ¼?k ?k d½ tksM+h tk;saxh] %& **¼?k ?k½ ^^ftyk lfefr^^ l s vfHkizsr gS ekVs j okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ dh /kkjk&215 dh mi/kkjk ¼3½ d s v/khu jkT; ljdkj }kjk xfBr ftyk lMd+ lqj{kk lfefr; ¼?k ?k d½ ^fuf/k^ l s vfHkizsr gS bl vf/kfu;e dh /kkjk&6 [k d s v/khu xfBr lMd+ lqj{kk fuf/k;” ¼3½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi&/kkjk ¼V½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ¼V V½ tksM+h tk,xh] %& ¼V V½ ^^lM+d lqj{kk midj^^ l s vfHkizsr gS bl vf/kfu;e dh /kkjk&6 d d s v/khu mn~x`ghr midj; ¼4½ fcgkj vf/kfu;e 8] 1994 dh /kkjk&2 dh mi&/kkjk ¼<½ ds i'pkr~ fuEufyf[kr u;h mi&/kkjk ,Wa ¼< <½ vkSj ¼< < d½ tksM+h tk;saxh %& **¼< <½ ^^jkT; ifj"kn~^^ l s vfHkizsr gS ekVs j okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ dh /kkjk&215 dh mi&/kkjk ¼2½ d s v/khu jkT; ljdkj }kjk xfBr jkT; lMd+ lqj{kk ifj"kn~; ¼< < d½ ^^jkT; ljdkj** l s vfHkizsr gS fcgkj jkT; dh ljdkj A ** 3- fcgkj vf/kfu;e 8] 1994 esa ubZ /kkjkvksa 6d] 6[k] 6x] ,oa 6?k dk var%LFkkiuA& fcgkj vf/kfu;e 8] 1994 dh /kkjk&6 d s i'pkr~ fuEufyf[kr ubZ /kkjk,saW a tkMs +h tk,xa h %& ^^6d] lM+d lqj{kk midj dk mnxzg.k vkSj laxzg.k A & ¼1½ lMd+ lqj{kk midj dk mn~xzg.k vkSj lxa zg.k fuEufyf[kr nj l s fd;k tk;xs k%& ¼d½ vuqKfIr/kkjh l s bl vf/kfu;e dh vuqlpw h IV es a fofufnZ"V njk sa ; ¼[k½ bl vf/kfu;e dh /kkjk&7 dh mi&/kkjk ¼1½ d s izko/kkuk sa d s vuqlkj ,d eq'r dj Hkqxrku dju s oky s izR;ds okguk sa l s ^^okgu eYw ;^^ dk ,d izfr'kr; ¼x½ bl vf/kfu;e dh /kkjk&7 dh mi&/kkjk ¼1½ d s izko/kkuk sa d s vuqlkj l s brj dj Hkqxrku dju s oky s izR;ds okgu d s ^^okf"kZd dj^^ dk ,d izfr'kr% ijUrq mDr midj vuKq fIr dh fof/kekU;rk d s nkSjku ,d ckj l s vf/kd mnxg` hr ugh a fd;k tk,xk A Li"Vhdj.k%& bl mi&/kkjk ds iz;kstuksa ds fy, & ¼i½ ^^vuqKfIr/kkjh** l s vfHkizsr gS og O;fDr ftld s uke ls ekVs j okgu vf/kfu;e] 1988 ¼vf/kfu;e 59] 1988½ d s v/;k; II d s v/khu l{ke izkf/kdkjh }kjk pkyu vuqKfIr fuxZr fd;k x;k gS A ¼ii½ ^^okgu d s eYw ;^^ l s vfHkizsr gS; fcgkj dj of/kZr djkjkis .k vf/kfu;e] 2005 ¼vf/kfu;e 2005 dh /kkjk&27½ d s v/khu okgu ij mn~x`ghr dj dh jde d s fcuk okgu dk eYw ; ( ¼2½ mi&/kkjk ¼1½ d s v/khu mn~xgz .kh; gjds midj ;FkkfLFkfr jftLVªhd`r Lokeh vFkok ,sl s fdlh O;fDr] ftld s ikl ekVs j okgu dk dCtk gk s vFkok fu;a=.k gk]s }kjk lna ;s gkxs k A ¼3½ mi&/kkjk ¼1½ d s v/khu mn~xg` hr midj /kkjk&3 d s v/khu fu;qDr dj fu/kkZjd inkf/kdkjh }kjk ,slh jhfr l s vkSj ,sl s le; ij lxa `ghr fd;k tk,xk tk s fofgr fd;k tk, A ¼4½ tgk¡ mi&/kkjk ¼1½ d s v/khu mn~x`ghr midj dk lna k; djus dk nk;h dkbs Z O;fDr mi&/kkjk ¼3½ d s v/khu fofgr le; d s Hkhrj ,sl s midj dk lna k; dju s e sa vlQy jgrk gS rk s ,slk O;fDr pdw d s fy, midj d s vfrfjDr tqekuZ s d s :Ik e sa gjds ekg e sa n;s midj d s 2-5% d s cjkcj dh jkf'k vFkok mld s fdlh Hkkx dk lna k; djxs k A ¼5½ jkT; ljdkj }kjk bl vf/kfu;e d s v/khu mn~xg` hr vkSj lxa `ghr midj d s vkxek sa e sa l s lxa zg.k vkSj olyw h d s [kpksZ a dk s ljdkj }kjk fofuf'pr jhfr l s ?kVku s d s i'pkr~ ml s /kkjk&6[k d s v/khu LFkkfir fuf/k e sa fofu;kfstr fd;k tk,xk A (cid:27)बहार गजट (असाधारण), 16 अग(cid:24)त 2016 3 6[k fuf/k dh LFkkiuk vkSj mi;ksx&¼1½ jkT; ljdkj] jkti= e sa vf/klpw uk }kjk] ,d fuf/k LFkkfir dj ldxs h tk s ^^fcgkj lMd+ lqj{kk fuf/k** dgyk,xh A ¼2½ fuf/k e sa fuEufyf[kr e sa tek fd;k tk,xk%& ¼d½ /kkjk&6d dh mi&/kkjk ¼5½ d s v/khu fofu;kfstr jkf'k( ¼[k½ jkT; ljdkj }kjk fn, x, vunq ku] _.k vFkok vfxze( ¼x½ Hkkjr ljdkj }kjk fn, x, vunq ku] _.k vFkok vfxze( ¼?k½ futh vFkok lkoZtfud laLFkkvk sa vFkok lxa Buk sa l s izkIr v'a knkuA ¼3½ jkT; ljdkj gjds o"kZ fuf/k e sa ekVs j okgu vf/kfu;e] 1988 ¼dUs nzh; vf/kfu;e 59]1988½ dh /kkjk&200 d s v/khu iwoZ o"kZ e sa mn~x`fgr i'z keu djusokyh Qhl d s nl ifzr'kr d s cjkcj dh jkf'k v'a knku djxs hA ¼4½ fuf/k dk mi;kxs fuEufyf[kr lHkh vFkok fdlh iz;kts u d s fy, fd;k tk,xk%& ¼d½ lMd+ lqj{kk dk;Zdze( ¼[k½ lMd+ lqj{kk d s lca /a k e sa tkx:drk dk;Zdze( ¼x½ lMd+ lqj{kk d s lEc) midj.kk sa dh [kjhn( ¼?k½ lMd+ lqj{kk l s lca f/kr ifj;kts ukvk sa ij vuqekfsnr v/;;u vkSj 'kk/s k d s fuf/kdj.k( ¼M-½ lMd+ lqj{kk l s lca fa/kr izf'k{k.k dk;dZ zek sa d s fuf/kdj.k( ¼p½ vfHk?kkr n[s kHkky dk;Zdzek sa ,o a lca fa/kr fØ;kdykik(sa ¼N½ lMd+ lqj{kk l s tqM +s fo"k;k sa ij ,sl s vU; O;; ftl s jkT; ljdkj mfpr le>(s ¼t½ dkbs Z vU; iz;kts u ftl s fofgr fd;k tk,A 6x fuf/k dk fufgr gksuk vkSj iz’kkluA& ¼1½ fuf/k] jkT; ifj"kn~ e sa fufgr gkxs h vkSj jkT; ifj"kn~ }kjk lpa kfyr dh tk;xs hA ¼2½ jkT; ifj"kn~ viu s e sa fufgr fuf/k dk lpa kyu ,slh jhfr l s djxs h tk s fofgr dh tk,A ¼3½ lHkh jkf'k;k Wa tk s fuf/k d s fgLl s g Sa mlh cSda e sa tek dh tk;xsa h tgk Wa bl vf/kfu;e d s v/khu mn~xg` hr vU; djk sa dh izkfIr tek dh tkrh g Sa vFkok ,sl s vU; cdSa e sa tek dh tk;xsa h tk s jkT; ljdkj vf/klpw uk }kjk fofufnZ"V dj s vkSj [kkrk ,slh jhfr l s lpa kfyr dh tk,xh tk s jkT; ifj"kn~ fofuf'p; djAs 6?k vuqlwph esa la’kks/ku djus dh 'kfDrA& jkT; ljdkj] jkti= e sa vf/klpw uk }kjk bl vf/kfu;e dh fdlh vuqlpw h e sa ifjo/kZu] l'a kk/s ku] ifjorZu vFkok :ikarj.k dj ldxs hA 4- fcgkj vf/kfu;e 8] 1994 esa u;h vuqlwph dk var%LFkkiuA&fcgkj vf/kfu;e 8] 1994 dh vuqlpw h III d s i'pkr~ fuEufyf[kr u;h vuqlpw h IV tkMs +h tk,xh%& vuqlwfp IV Øe l0a vuqKfIr/kkjh dk oxZ mi dj dh jkf’k #0 esa 1 UkkSflf[k;k dh vuKq fIr 50 2 fx;j vFkok fcuk fx;joky s nqifg;k d s fy, vuqKfIr 100 3 gYd s ekVs j okgu d s fy, vuqKfIr&xSj ifjogu 150 4 gYd s ekVs j okgu d s fy, vuqKfIr& ifjogu 200 5 e/;e vkSj Hkkjh ekVs j okgu d s fy, vuqKfIr 500 ——— 16 vxLr 2016 laŒ ,y0th0&01&12@2016@159&yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 11 vxLr 2016 dk s vuqer fcgkj eksVj okgu djk/kku ¼la'kks/ku½ vf/kfu;e] 2016 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk g]S ftl s Hkkjrh; lafo/kku d s vuqPNsn&348 d s [kaM ¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky d s vkn's k l]s eukts dqekj] ljdkj d s l;a qDr lfpoA 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 16 अग(cid:24) त 2016 THE BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016 [Bihar Act 11,2016] AN ACT TO AMEND THE BIHAR MOTOR VEHICLES TAXATION ACT, 1994 (Bihar Act 8, 1994) Be it enacted by the Legislature of the State of Bihar in the sixty seventh year of the Republic of India in the following manner:- 1. Short title, extent and commencement— (1) This Act may be called the Bihar Motor Vehicles Taxation (Amendment) Act, 1994. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. 2. Amendment in section-2 of the Bihar Act 8, 1994—(1) After sub-section (c) of section- 2 of Bihar Act 8, 1994 the following new sub-section (cc) shall be added, :- “(cc) “driving license” shall have the meaning as assigned to it in the Motor Vehicles Act, 1988 (Act 59 of 1988);” (2) After sub-section (d) of section-2 of Bihar Act 8, 1994 the following new sub-sections (dd) and (dda) shall be added, :— “(dd) “district committee” means the District Road Safety Committee constituted by the State Government under sub-section (3) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988); (dda) ‘fund’ means the Road Safety Fund constituted under section 6B’ of this Act.” (3) After sub-section (k) of section-2 of Bihar Act 8, 1994 the following new sub-section (kk) shall be added, :— “(kk) “road safety cess” means the cess levied under section-6A of this Act.” (4) After sub-section (n) of section-2 of Bihar Act 8, 1994 the following new sub-sections (nn) and (nna) shall be added, :— ‘(nn) “state council” means the State Road Safety Council constituted by the State Government under sub-section (2) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988); (nna) “State Government” means the Government of the State of Bihar” 3. Insertion of the new sections 6A, 6B, 6C and 6D in Bihar Act 8, 1994— After section- 6 of Bihar Act 8,1994, the following new sections shall be added,:— “6A. Levy and collection of road safety cess— (1) There shall be levied and collected a road safety cess at the following rates:- (a) every licensee at the rates specified in Schedule IV of this Act; (b) every vehicle liable to pay one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the value of such vehicle; and (c) every vehicle liable to pay tax under this Act, other than a vehicle liable to one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the annual tax payable under this Act on such vehicle: Provided that the said cess shall not be levied more than once during the validity of a license. Explanation—For the purposes of this sub-section— (i) the expression “licensee” means a person to whom a driving license has been issued by the competent authority under Chapter II of the Motor Vehicles Act, 1988 (Act 59 of 1988). (ii) the expression “value of such vehicle” means value of the vehicle without the amount of tax levied on such vehicle under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) The cess levied under sub-section (1) shall be collected by the Tax Assessing Officer appointed under section-3 in such manner and at such time as may be prescribed. (4) Where any person liable to pay the cess levied under sub-section (1) fails to pay such cess within the time prescribed under sub-section (3), such person shall, in addition to the cess, pay (cid:27)बहार गजट (असाधारण), 16 अग(cid:24)त 2016 5 by way of fine, an amount equal to two and a half percent of the cess due for every month, or part thereof, of default. (5) The proceeds of the cess levied and collected under this Act by the State Government shall, after deducting the expenses of collection and recovery in such manner as may be determined by the Government, be appropriated to the Fund established under section 6B. 6B. Establishment and utilization of the Fund— (1) The State Government may, by notification in the official Gazette, establish a Fund to be called the ''Bihar Road Safety Fund''. (2) These shall be credited to the Fund,:- (a) the amount appropriated under sub-section (5) of section-6A; (b) grants, loans or advances made by the State Government; (c) grants, loans or advances made by the Government of India; (d) contributions from public or private institutions or organizations. (3) The State Government shall contribute to the Fund every year, an amount equal to ten percent of the compounding fee collected in the previous year under section-200 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). (4) The Fund shall be utilized for all or any of the following purposes,:- (a) road safety programmes; (b) awareness programme in respect of road safety; (c) purchases of instrument connected with road safety; (d) funding of approved studies on projects and research regarding road safety; (e) funding of training programmes regarding road safety; (f) trauma-care programmes and related activities; (g) such other expenditure on matters connected with road safety as the State Government may deem fit; (h) any other purpose as may be prescribed. 6C. Vesting and administration of the Fund— (1) The Fund shall vest in and be administered by the State Council. (2) The State Council shall administer the Fund vested in it in such manner, as may be prescribed. (3) All amounts forming part of the Fund shall be deposited in the same bank as the receipt of other taxes levied under this Act or in such other bank as the State Government may, by notification, specify and the account shall be operated in such manner as the State Council may decide. 6D. Power to amend Schedule— The State Government may, by notification in the Official Gazette, add to, amend, alter or modify any of the Schedules to this Act.” 4. Insertion of a new Schedule in Bihar Act 8, 1994 — After Schedule III of, Bihar Act 8, 1994 the following new Schedule IV shall be inserted, namely— “Schedule IV Sl No Class of licensee Amount of Cess in rupees 1 Learners’ License 50 2 License for Two wheeler, whether with or without gear 100 3 License for Light Motor Vehicle License-Non-transport 150 4 License for Light Motor Vehicle License-Transport 200 5 License for Medium and Heavy Motor vehicles 500 ———— [ध(cid:17)¡क(cid:16) स०चव(cid:4)लय म१(cid:27)ण(cid:4)लय(cid:16) ॢबह(cid:4)र(cid:16) पटन(cid:4) ह(cid:4)र(cid:4) (cid:31)क(cid:4)०शत eव # म१ॢ(cid:27)त? ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15) %67&5(1+400&ड(cid:17),ट-,प(cid:17),? Website: http://egazette.bih.nic.in