The BIHAR MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2018

िनबंधन सं(cid:8) या पी0ट(cid:15)0-40 ॢबह(cid:4)र गजट [स(cid:3)ध(cid:3)रण [क(cid:8) ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:13)क(cid:4)०शत 1(cid:18) भ(cid:4)(cid:20) 1(cid:21)4(cid:23) (cid:24)श(cid:23)(cid:25) ((((स(cid:23)(cid:26) पटन(cid:4) (cid:29)31)))) पटन(cid:4)(cid:31) श०नव(cid:4)र(cid:31) 8888 ििििससससतततत(cid:22)(cid:22)(cid:22)(cid:22)बबबब रररर 2222000011118888 ifjogu foHkkx ——— vf/klwpuk 7 flrEcj 2018 lŒa 02@dj ¼l'a kk/s ku½&03@2016@ifj0&5786—izk#i vf/klpw uk l[a ;k&5168] fnukda 08 vxLr] 2018 dk s fcgkj xtV e sa fnukda 08-08-2018 dk s izdkf'kr djr s g,q vkifŸk@lq÷kko vkefa=r fd, x, FkAs izkIr vkifŸk;k@sa lq÷kkok sa ij lE;d~ fopkjkis jkar bl s vfare #i l s izdkf'kr fd;k tk jgk gSA 1- laf{kIr uke] foLrkj vkSj izkjEHk A 1- fcgkj ekVs jokgu djkjkis .k ¼l'a kk/s ku½ vf/kfu;e] 2018 dgh tk ldxs h A 2- bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs k A 3- ;g vf/klpw uk fcgkj xtV e sa bld s izdk'ku dh frfFk l s izoŸ` k gkxs k A 2- ¼d½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk 7¼1½&lg&ifBRk fcgkj foÙk vf/kfu;e 2013 dh /kkjk 9 d s vUrxZr fufeZr vuqlpw h 1] Hkkx ‘d’ d s [k.M ‘v’ d s dkWye 4 ,o a 5 dk s fuEu :i l s ifzrLFkkfir fd;k tkrk gS %& [kMa Øekda fuc/a ku dk LVts okguk sa dk ox Z ekVs j lkbfdy O;fDrxr ekVs j dkj ,o a 12 cSBku {kerk rd d s vkes uh cl 1 2 3 4 5 v fuc/a ku d s le; (i) ,d yk[k rd Ex-Showroom (i) ,d yk[k rd Ex-Showroom vFkok izFke Price d s nk s ifg;k okgu ij ,deq'r Price d s pkj ifg;k okgu ij ,deq'r fuc/a ku d s le; dj okgu d s Ex-Showroom Price dj okgu d s Ex-Showroom Price dk 1 o"kZ rd dh dk 8% dh nj l s A 8% dh nj l s A mez A (ii) ,d yk[k l s mij ,o a vkB yk[k (ii) ,d yk[k l s mij ,o a vkB yk[k rd Ex-Showroom Price d s nk s rd Ex-Showroom Price d s pkj ifg;k okgu ij ,deq'r dj okgu ifg;k okgu ij ,deq'r dj okgu d s d s Ex-Showroom Price dk 9% dh Ex-Showroom Price dk 9% dh nj l s A nj l s A 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 (iii) vkB yk[k l s mij ,o a (iii) vkB yk[k l s mij ,o a ina zg yk[k ina zg yk[k rd Ex-Showroom rd Ex-Showroom Price d s pkj Price d s nk s ifg;k okguk sa ij ifg;k okguk sa ij ,deq'r dj okgu d s ,deq'r dj okgu d s Ex- Ex-Showroom Price dk 10% dh nj Showroom Price dk 10% dh nj l s A l s A (iv) ina zg yk[k l s mij (iv) ina zg yk[k l s mij Ex- Ex-Showroom Price d s pkj ifg;k Showroom Price d s nk s ifg;k okguk sa ij ,deq'r dj okgu d s okguk sa ij ,deq'r dj okgu d s Ex- Ex-Showroom Price dk 12% dh Showroom Price dk 12% dh nj nj lAs l s A ¼[k½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&7 dh mi/kkjk&¼1½ ,o a /kkjk&7¼8½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&9 d s vUrxZr vuqlpw h&1] Hkkx&^d*] [k.M&^v* d s dkWye&4 ,o a 5 rFkk fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&3 ,o a /kkjk&4 d s vUrxZr vuqlpw h&1] Hkkx&^x*] Øe l[a ;k&3¼d½(ii)¼d½ e sa vfadr ÞoVS jfgrß d s LFkku ij "Ex-Showroom Price" izfrLFkkfir fd;k tkrk gAS ¼x½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 3] 2011½ dh /kkjk&15 d s vUrxZr vuqlpw h&1 d s Hkkx&x d s Øekda &2 d s miØekda &¼d½¼[k½¼x½¼?k½ ,o a ¼³½ dk s Øe'k% fuEu#i.s k izfrLFkkfir fd;k tkrk gS %& Øe okgu dk idz kj dj d 1000 fdykxs zke rd fucfa/kr (i) 1000 fdykxs zke rd fucfa/kr ynku {kerk oky s ynku {kerk ekyokgdk sa ij jkT; e sa fuc/a ku d s le; fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,deq'r dj :0 8000@& mn~x`fgr fd;k tk;xs k A ijUrq mDr J.s kh d s tk s ekyokgd okgu iwo Z l s fucfa/kr gaS] mu ij ,deq'r dj dh x.kuk iwo Z e sa Hkqxrku dh xbZ jkf'k dk s ?kVkdj dh tk,xh ; ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s :i e sa :0 8000@& l s vf/kd jkf'k dk Hkqxrku dj fn;k x;k gk s rk s ,d eq'r dj n;s ugh a gkxs k A (ii) 10 o"kksZ l s vf/kd iqjku s ekyokgdk as ij vxy s izR;ds ikpa o"kk sZa d s fy; s ,d eq'r dj :0 8000@& mn~x`fgr fd;k tk;xs k ; ijUrq mDr okguk sa }kjk n;s dj ,d eq'r dj dh x.kuk 10 o"k Z ;k 15 o"kZ dh vof/k tk s ykx w gk]s d s ckn Hkqxrku fd; s x; s jkf'k dk s ?kVkdj dh tk;xs h; ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s :i e sa :0 8000@& l s vf/kd jkf'k dk Hkqxrku dj fn;k x;k gS rk s ,d eq'r dj n;s ugh a gkxs k A [k 1000 fdykxs zke l s vf/kd ijUrq (i) 1001 l s 3000 fdykxs zke rd fucfa/kr ynku 3000 fdykxs zke l s vukf/kd {kerkoky s ekyokgdk sa ij jkT; e sa fuc/a ku d s le; fucfa/kr ynku {kerk fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,deq'r dj #0 6500@& ifzr Vu vFkok mld s [kMa otu d s nj l s n;s gkxs k; ijUrq ,sl s ekyokgd tk s iwoZ l s fucfa/kr gS]a mu ij ,deq'r dj dh x.kuk iwoZ e sa Hkqxrku dh xbZ jkf'k dk s ?kVkdj dh tk,xh ; ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s :i e sa izfrVu vFkok mld s v'a k ij :0 6500@& l s 3 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 vf/kd jkf'k dk Hkqxrku dj fn;k x;k gS rk s ,deq'r dj n;s ugh a gkxs k A (ii) 10 o"kkasZ l s vf/kd iqjku s ekyokgdk as ij vxy s izR;ds ikpa o"kkasZ d s fy; s ,d eq'r dj :0 6500@& izfr Vu vFkok mld s [kMa otu d s nj l s mn~xf`gr fd;k tk;xs k ; ijUrq ;g fd mDr okguk sa }kjk n;s ,deq'r dj dh x.kuk 10 o"kZ ;k 15 o"kZ dh vof/k] tk s ykx w gk]s d s ckn Hkqxrku fd; s x;s jkf'k dk s ?kVkdj dh tk;xs h ; ijUrq vkSj fd vxj okgu }kjk iwo Z e sa dj d s :i e sa izfrVu vFkok mld s v'a k ij :0 6500@& l s vf/kd jkf'k dk Hkqxrku dj fn;k x;k gk s rk s ,d eq'r dj n;s ugh a gkxs k A x 3000 fdykxs zke l s vf/kd ijUrq izfr Vu vFkok mld s v'a k d s fy, 750@& :0 izfr 16000 fdykxs zke l s vukf/kd o"kZA fucfa/kr ynku {kerk ?k 16000 fdykxs zke l s vf/kd ijUrq izfr Vu vFkok mld s v'a k d s fy, 700@& :0 izfr 24000 fdykxs zke l s vukf/kd o"kZA fucfa/kr ynku {kerk M- 24000 fdykxs zke l s vf/kd izfr Vu vFkok mld s v'a k d s fy, 600@& :0 izfr fucfa/kr ynku {kerk o"kZA mi;qZDRk dj dh nj e sa 3% dh nj l s okf"kZd o`f) dh tk;xs h] tk s izR;ds o"kZ ,d vizSy l s iHz kkoh gkxs k] ijUrq ;g okf"kZd o`f) o"kZ 2019 l s iHz kkoh gkxs hA ¼?k½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&11 d s vUrxZr vuqlpw h&1 Hkkx&x d s Øe l[a ;k&3 ¼x½ dk s fuEu #i l s izfrLFkkfir fd;k tkrk gS %& ^^3 ¼x½ frifg;k okgu% ¼d½ pkj O;fDr;k sa rd dh cSBku {kerk ¼pkyd dk s NkMs d+ j½ u; s fucfa/kr frifg;k okguk sa ij 15 o"kksZ a d s fy, #0 10]000 ¼nl gtkj½ ,deq'r dj n;s gkxs kA vFkok ¼i½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"kZ dh mez rd d s gk]sa jkT; e sa izFke fuc/a ku dh frfFk l s 10 ¼nl½ o"kk sZa d s fy, ,d eq'r dj #0 6]700 ¼Ng gtkj lkr lkS½ n;s gkxs kA ¼ii½ 10 o"kk sZa l s vf/kd iqjku s frifg;k okguk sa ij vxy s izR;ds ikp¡ o"kksZ a d s fy, ,deq'r #0 6]000 ¼Ng gtkj½ dj n;s gkxs kA ¼[k½ 7 O;fDr;k sa rd dh cSBku {kerk ¼pkyd dk s NkMs d+ j½ u; s fucfa/kr frifg;k okguk sa ij 15 o"kksZ a d s fy, #0 15]000 ¼iUnzg gtkj½ ,deq'r dj n;s gkxs kA vFkok ¼i½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"kZ dh mez rd d s gk]sa jkT; e sa izFke fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,d eq'r dj #0 11]000 ¼X;kjg gtkj½ n;s gkxs kA ¼ii½ 10 o"kk sZa l s vf/kd iqjku s frifg;k okguk sa ij vxy s izR;ds ikp¡ o"kksZ a d s fy, ,deq'r #0 9]000 ¼ukS gtkj½ dj n;s gkxs kA ¼³½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk&1 d s vUrxZr vuqlpw h& 1 Hkkx ¼x½ Øe l[a ;k&4&lg&ifBr fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&5 dh vuqlpw h dk s fuEu #i l s izfrLFkkfir fd;k tkrk gS %& 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 1 ekyokgd] ekVs j dSc dj dh nj dj dh nj okf"kdZ dj dh nj dj dh nj ,o a eSDlh dSc l s okf"kdZ ¼les h MhyDl cl½ okf"kdZ ¼MhyDl o k f"kdZ ¼okYok]s vU;Fkk iSlUs tj ifjogu ¼lk/kkj.k cl ½ elhZMht ,o a okgu ¼pkyd ,o a cl½ mld s lerqY; laokgd dk s NkMs d+ j½ cl½ ¼d½ 13 O;fDr;k sa l s vU;uw :0 550 :0 675 izfr lhV :0 785 izfr & vkSj 26 O;fDr;k sa l s izfr lhV lhV vukf/kd cSBku {kerk ¼[k½ 27 O;fDr;k sa l s vU;uw :0 600 :0 750 izfr lhV :0 860 izfr & vkSj 32 O;fDr;k sa l s izfr lhV lhV vukf/kd cSBku {kerk ¼x½ 33 O;fDr;k sa ;k mll s :0 700 :0 870 izfr lhV :0 1025 izfr & vf/kd cSBku {kerk izfr lhV lhV ¼?k½ okYok]s elhMZ ht ,o a & & & :0 1300 izfr mld s lerqY; cl lhV mi;qZDRk dj dh nj e sa 2% dh nj l s okf"kZd o`f) dh tk;xs h tk s iRz ;ds o"k Z ,d vizSy l s izHkkoh gkxs h] ijUrq ;g okf"kZd of`) o"kZ 2019 l s iHz kkoh gkxs hA fcgkj foÙk vf/kfu;e 2014 dh /kkjk&5 dh mi;qZDr vuqlpw h d s vfrfjDr 'k"sk ;Fkkor~ jgxs h A ¼p½ fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&10&lg&ifBr fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4 ,o a fcgkj foŸk vf/kfu;e] 2015 ¼fcgkj vf/kfu;e 9] 2015½ dh /kkjk&14 d s vUrxZr vuqlpw h&1] Hkkx&^x* d s Øe l[a ;k&3 ¼d½ (ii) ¼d½ d s vUrxZ r 12 cSBku {kerk rd d s ekVs jlkbfZdy@VSDlh@ekVs j dSc@eSDlh dcS ¼frifg;k okgu dk s NkMs d+ j½ d s dj nj dk s fuEu #i l s ifzrLFkkfir fd;k tkrk gS %& (i) ,d yk[k rd Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbfZdy@VSDlh@ekVs j dcS @eSDlh dcS ij ,deq'r dj okgu d s Ex-Showroom Price dk 8% dh nj l s 15 o"kksZ a d s fy;As (ii) ,d yk[k l s mij ,o a vkB rd Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbZfdy@VSDlh@ekVs j dSc@eSDlh dSc ij ,deq'r dj okgu d s Ex-Showroom Price dk 9% dh nj l s 15 o"kksZ a d s fy;As (iii) vkB yk[k l s mij ,o a 15 yk[k rd Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbfZdy@VSDlh@ekVs j dSc@eSDlh dSc ij ,deq'r dj okgu d s Ex-Showroom Price dk 10% dh nj l s 15 o"kk sZa d s fy;As (iv) 15 yk[k l s mij Ex-Showroom Price d s O;kolkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s u; s ekVs jlkbZfdy@VSDlh@ekVs j dcS @eSDlh dSc ij ,deq'r dj okgu d s Ex-Showroom Price dk 12% dh nj l s15 o"kk sZa d s fy;As (v) fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ d s fu;e 10 d s mi/kkjk ^[k* ,o a ^x* ;Fkkor jgxs s A ijUrq ekVs j okgu djkjkis .k vf/kfu;e] 1994 ¼;Fkk l'a kkfs/kr½ dh vuqlpw h&I Hkkx&d d s vuqlkj iwoZ l s fucfa/kr okgu ,o a mud s izFke fuc/a ku l s mez d s vk/kkj ij VSDlh@ekVs j dSc@eSDlh dcS d s fy, vf/kjkfsir ,deq'r dj n;s gkxs kA ¼Li"Vhdj.k%&Ex-Showroom Price dk vFkZ gS] okgu dk eYw ; CGST, SGST, IGST ,o a Compensation Cess lfgrA½ fcgkj&jkT;iky d s vkn's k l]s lta ; dqekj vxzoky] ljdkj d s lfpoA 5 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 7 flrEcj 2018 lŒa 02@dj ¼l'a kk/s ku½&03@2016@ifj0&5786 vf/klpw uk dk vxa zts h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf’kr fd;k tkrk g S tk s Hkkjrh; lfao/kku d s vuqPNns 348 d s [kMa 3 d s v/khu vxa zts h Hkk"kk e as bldk izkf/kÑr ikB le>k tk;xs kA fcgkj&jkT;iky d s vkn's k l]s lta ; dqekj vxzoky] ljdkj d s lfpoA The 7 September 2018 No. 02/Tax(Amendment)-03/2016, Trans. 5786—Draft notification no.-5168 dated 08.08.2018 was published in Bihar Gazette on 08.08.2018 and objections/suggestions were invited thereon. After due considerations on received objections/ suggestions it is hereby published finally. 1. Short Name, Extension & Commencement. (i) These Act may be called the Bihar Motor Vehicle Taxation (Amendment) Act, 2018. (ii) It shall extend to the whole of The State of Bihar. (iii) It shall come into force on the date of its final publication in the Bihar Gazette. 2. (a) Column- 4 and 5 of section-A of part -A of schedule-1, made under section-9 of Bihar Finance Act., 2013 read with rule-7(1) of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituated as following :- Part Sl Stage of Class of Motor Vehicles Registration Motor Cycle Motorcars, Jeep and Omnibuses up to seating Capacity of 12 used for persanal use 1 2 3 4 5 A Up to one (i) One time tax @ 8% of the Ex- (i) One time tax @ 8% of the year of age at showroom price shall be levied at Ex-showroom price shall be the time of the time of registration for up to levied at the time of Registration one lac Ex-showroom price of registration for up to one lac or first the two wheeler Motor Vehicle. Ex-showroom price of the four Registration. (ii) One time tax @ 9% of the wheeler Motor Vehicle. Ex-showroom price shall be (ii) One time tax @ 9% of the levied at the time of registration Ex-showroom price shall be for above one lac and up to eight levied at the time of lac Ex-showroom price of the registration for above one lac two wheeler Motor Vehicle . and up to eight lac Ex- (iii) One time tax @ 10% of the showroom price of the four Ex-showroom price shall be wheeler Motor Vehicle. levied at the time of registration (iii) One time tax @ 10% of the for above eight lac and up to Ex-showroom price shall be fifteen lac Ex-showroom price of levied at the time of the two wheeler motor vehicle. registration for above eight lac (iv) One time tax @ 12% of the and up to fifteen lac Ex- Ex-showroom price shall be showroom price of the four levied at the time of registration wheeler Motor Vehicle. for above fifteen lac Ex- (iv) One time tax @ 12% of the showroom price of the two Ex-showroom price shall be wheeler Motor Vehicle. levied at the time of registration for above fifteen lac Ex-showroom price of the four wheeler Motor Vehicle. 6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 (b) "Excluding VAT" written in serial no-3 (a) (ii) (A) in part-c of schedule-1in section- 3 and section- 4 of Bihar Finance Act.- 2014 (Bihar Act 15, 2014) and in column-4 and column-5 of section-A , Part-A of schedule-1of section-9 of Bihar Finance Act (Bihar Act 3, 2013) read with section-7(8) and sub-section 1 of sub section 9 of Bihar Motor Vehicle Taxation Act, 1994 is hereby substituted by "Ex-showroom price". (c) Sub Serial No. (a), (b), (c), (d) and (e) of serial no.-2 of part c of schedule 1 of section 15 of Bihar Finance Act, 2011 (Bihar Act 3,2011) read with sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:- Sl No. Types of Vehicle Tax (a) Upto 1000 kgs (i) One time tax of Rs. 8,000/- at the time of registered laden wight registration in the State for a period of ten years from capacity the date of first registration shall be levied for goods vehicles upto 1000 kg weight capacity. Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years; Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs 8000/- as taxes. (ii) For goods vehicles more than ten years old a one-time tax of Rs 8000/- for a period of every five years thereafter, shall be levied: Provided that one- time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable. Provided further that no one-time tax shall be payable if the vehicle has already paid more than 8000/- as taxes. (b) Exceeding 1000kgs but (i) One time tax of Rs. 6500/- per ton or part not exceeding 3000 kgs thereof at the time of registration for a period of ten of registered laden years form the date of first registration shall be levied weight capacity on goods vechicles registered upto 1001 to 3000 kg weight capacity. Provided that one time tax payable by such vehicles already registered shall be calculated after deducting the tax amount already paid before ten years; Provided further that no one time tax shall be payable if the vehicle has already paid more thatn Rs.6500/- per ton or part thereof as taxes. (ii) For vehicles more than ten years old a one-time tax of Rs 6500/- per ton or part thereof for a period of every five years thereafter, shall be levied; Provided that one-time tax payable by such vehicles shall be calculated after deducting the tax amount already paid after the ten years period or fifteen years period as applicable; Provided further that no one-time tax shall be payable if the vehicle has already paid more than Rs 6500/- per ton or part thereof as taxes. 7 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 (c) Exceeding 3,000 kgs but Rs 750/- per ton per year or any part thereof not exceeing 16,000 kgs of registered laden weight capacity. (d) Exceeding 16,000 kgs Rs 700/- per ton per year or any part thereof but not exceeding 24,000 kgs of registered laden weight capacity. (e) Exceeding 24,000 kgs of Rs 600/- per ton per year or any part thereof registered laden weight capacity. Annual increment of 3% shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019. (d) Serial No. 3c of part c of shchedule 1 of section 11 of Bihar Finance Act-2013 (Bihar Act 3, 2013) read with sub section 1 of sub section 5 of Bihar Motor Vehicle Taxation Act, 1994 is hereby subtituted as following :- ''3(c) Three wheeler- (a) Three wheeler with seating capacity not more than 4 persons (excluding driver) -A one time tax of Rs. 10,000/- shall be levied for 15 years for new registered vehicle. or Three wheelers- (i) A one time tax of Rs. 6700/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State: (ii) A one time tax of Rs. 6000/- for a period of every five years on three wheelers which are more than ten years old. (b) Three wheelers with seating capacity up ot 7 persons (excluding the driver)- A one time tax of Rs. 15000/- shall be levied for 15 years from new registered vehicles. or (i) A one time tax of Rs. 11,000/- on all three wheelers up to one year of age at the time of registration of a period of ten years from the date of first registration in the State. (ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old. (e) schedule 1 of section 5 of Bihar Finance Act - 2014 (Bihar Act 15, 2014) read with serial no. 4 of part c of schedule 1 of sub section 1 of section 5 of Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:- 1. Transport vehicles other Annual Rate of Annual Rate Annual Annual Rate of than goods carriages, Tax (Ordinary of Tax (Semi Rate of Tax Tax (Volvo, motor cabs and maxi Bus) Deluxe Bus) (Deluxe Mercedies & cabs excluding of the Bus) Equivalent driver and conductor. Bus) (a) Seating capacity not Rs. 550 per Rs. 675 per Rs. 785 per - less than 13 persons and seat. seat seat not more than 26 persons. (b) Seating capacity not Rs. 600 per Rs.750 per Rs. 860 per - less than 27 persons and seat. seat seat not more than 32 persons. 8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 8 िसत(cid:22) बर 2018 (c) Seating capacity 33 Rs. 700 per Rs.870 per Rs. 1025 - persons or more. seat. seat per seat (d) Volvo, Mercedez and - - - Rs. 1300 per equivalent buses seat Annual increment shall be levied in above rate of taxation, which shall be effective from 1st of April every year, but this increment shall be effective from the year, 2019. Rest of the above schedule of section-5 Bihar Finance Act, 2014 shall be as it is. (f) The rate of taxation of Motor cycle/Taxi/Motor Cab/Maxi Cab (excluding Three Wheelers) having seating capacity up to 12 under serial no. 3(a)(ii)(a) of part c, schedule 1 under section 14 of Bihar Finance Act, 2015 (Bihar Act 9, 2015) and section 4 of Bihar Finance Act, 2014 (Bihar Act 15, 2014) read with section 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) read with sub section (1) of section 5 of Bihar Motor Vehicle Act, 1994 is substituted as following:- (i) One time tax @ 8% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for up to one lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (ii) One time tax @ 9% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above one lac and up to eight lac Ex- showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (iii) One time tax @ 10% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above eight lac and up to a fifteen lac Ex- showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (iv) One time tax @ 12% of the Ex-showroom price shall be levied at the time of registration for a period of 15 years for above fifteen lac Ex-showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab. (v) Sub -section b and c of rule 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) shall be as it is. Provided that one time tax as applicable shall be levied on the basis of age from vehicles already registerd as per schedule -I part -A of Bihar Motor Vehicle Taxation Act, 1994 (as amended). ¼Explanation %& Ex-Showroom Price means the cost of Vehicle Including CGST, SGST, IGST and Compensation Cess½. By order of the Governor of Bihar, SANJAY KUMAR AGARWAL, Secretary to the Government. ———— [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) 831%5'1+10%ड(cid:17)+ट,+प(cid:17)+? Website: http://egazette.bih.nic.in