The BIHAR FINANCE ACT, 2014

ििननबबंधंधनन ससं(cid:27)ं(cid:27) य याा पी0ट,0-40 (cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)बबबबबबबबहहहहहहहहाााााााारररररररर गगगगजजजजटटटट अअअअअअअअससससससससााााााााधधधधधधधधााााााााररररररररणणणणणणणण अअअअअअअअंंंंककंंककंंकककक (cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)(cid:1)बबबबबबबबबबबबहहहहहहहहहहहहाााााााााााारररररररररररर ससससससससससससररररररररररररककककककककककककाााााााााााारररररररररररर (cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)(cid:13)ाााााााााााारररररररररररराााााााााााा ूूूूूूूूूूूूककककककककककककााााााााााााििििििििििििशशशशशशशशशशशशतततततततततततत 22228888 भभभभाााािििि 1111999933336666 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 777766669999)))) पपपपपपपपटटटटटटटटननननननननाााााााा,,,, शशशशबबुुबबुु ववववाााारररर,,,, 11119999 ििििससससतततत))))बब बब रररर 2222000011114444 fof/k foHkkx &&&&&&&&&&&& vf/klwpuk,a 19 flrEcj 2014 l0a ,y0th0&1&11@@22001144@@yystst%% 110066 AA&&fcgkj fo/kku eaMy }kjk ;Fkkikfjr ddkk ffuuEEuuffyyff[[kkrr vvff//kkffuu;;ee]] ftlij egkefge jkT;iky ffnnuukkaadd 12 flrEcj] 2014 ddkk s s vvuuqeqeffrr nn s s ppqdqd sa sa 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 ggASAS ffccggkkjj&&jjkkTT;;iikkyy ddss vkns'k ls] mmTTTTooyy ddqqeekkjj nnqqccss]] lljjddkkjj dd s s ffoo''kks"s"kk llffppooA 2 (cid:1)बहार गजट (असाधारण), 11119999 ििििससससतततत))))बबबब रररर 2222000011114444 fcgkj foÙk vf/kfu;e] 2014 [fcgkj vf/kfu;e 15] 2014] iiiiLLzzLLzz rrrrkkkkoooouuuukkkk& ffffccccggggkkkkjjjj eeeekkkkVVssVVss jjjjooookkkkgggguuuu ddddjjjjkkkkjjjjkkkkiissiiss ....kkkk vvvvffff////kkkkffffuuuu;;;;eeee 1111999999994444 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//ss kkkkuuuu ddddjjjjuuuu ss ss dddd ss ss ffffyyyy,,,, vvvvffff////kkkkffffuuuu;;;;eeeeAAAA Hkkjr x.kjkT; d s ilSa Bo 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 izkjEHk A—¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2014 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjar izo`Ùk gkxs kA 2222---- ffffccccggggkkkkjjjj eeeekkkkVVssVVss jjjj ooookkkkgggguuuu ddddjjjjkkkkjjjjkkkkiissiiss ....kkkk vvvvffff////kkkkffffuuuu;;;;eeee 1111999999994444 ddddhhhh ////kkkkkkkkjjjjkkkk&&&&5555 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//ss kkkkuuuu AAAA—mDr vf/kfu;e 1994 dh /kkjk&5 dh mi&/kkjk ¼7½ e sa fuEufyf[kr ijUrqd tkMs +k tk;xk %& ^^ijUr q ;fn dksb Z frifg;k okgu] VDS lh] ekVs j dcS ] ;k eDS lh dcS efgyk d s uke ij O;olkf;d okgu d s :i e sa fucfa/kr g S ,o a mudh Lo; a dh O;olkf;d vuKq fIr ugh a gksu s d s dkj.k VDS l NVw dk ykHk ugh a fey ik;k g]S vkjS ijw s dj dk Hkxq rku dj fn;k g]S olS h fLFkfr e]sa mDr efgyk dk s lefqpr o/S k O;olkf;d MªkbfZoxa vuKq fIr izkIr dj ysu s d s ckn bl vk'k; dh vuKq fIr ,o a iez k.k&i= iLz rrq dju s ij fcgkj ekVs j okgu djkjkis .k vf/kfu;e 1994 dh vulq pw h&1 Hkkx&^[k* d s v/khu fofufnZ"V nj l s iFkdj dh okilh dk gd gkxs k A** 3333---- ffffccccggggkkkkjjjj eeeekkkkVVssVVss jjjjooookkkkgggguuuu ddddjjjjkkkkjjjjkkkkiissiiss ....kkkk vvvvffff////kkkkffffuuuu;;;;eeee]]]] 1111999999994444 ddddhhhh ////kkkkkkkkjjjjkkkk&&&&7777 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//ss kkkkuuuu AAAA—mDr vf/kfu;e] 1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dk s fuEufyf[kr }kjk ifzrLFkkfir dh tk;xh %& ^^^^^^^^¼¼¼¼8888½½½½ VSªDVj d s oVS jfgr Ø; eYw ; dk 4-5% ¼lk< +s pkj ifzr'kr½ ,d e'q r vkthou iFkdj n;s gkxs k( ijUr q ;g fd VªDS Vj d s Vsªyj d s fuc/a ku d s le; Vªsyj l s dksb Z iFkdj olwyuh; ugh gkxs k A 4444---- ffffccccggggkkkkjjjj eeeekkkkVVssVVss jjjjooookkkkgggguuuu ddddjjjjkkkkjjjjkkkkiissiiss ....kkkk vvvvffff////kkkkffffuuuu;;;;eeee]]]] 1111999999994444 ddddhhhh vvvvuuuullqqllqq ppwwppww hhhh&&&&1111 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//ss kkkkuuuu AAAA—fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dk vulq pw h 1 Hkkx ¼x½ dk Øe l[a ;k&3&d ¼ii½ fuEufyf[kr }kjk ifzrLFkkfir dh tk;xh %& ^^¼ii½ VDS lh@ekVs j dcS @eDS lh dcS ij oVS jfgr Ø;eYw ; dk 7% dh nj l s 15 o"kk sZa d s fy, ,d e'q r dj mn~xg` hr fd;k tk;xk A ijUr q ,ls s okguk sa }kjk Hkxq r;s ,d e'q r dj dh x.kuk igy s Hkxq rku dh xb Z dj dh jkf'k dk s vulq pw h&1 d s vulq kj ?kVkdj dh tk;xh A 5555---- ffffccccggggkkkkjjjj eeeekkkkVVssVVss jjjjooookkkkgggguuuu ddddjjjjkkkkjjjjkkkkiissiiss ....kkkk vvvvffff////kkkkffffuuuu;;;;eeee]]]] 1111999999994444 ddddkkkk vvvvuuuullqqllqq ppwwppww hhhh&&&&1111 dddd ss ss HHHHkkkkkkkkxxxx ¼¼¼¼xxxx½½½½ dddd ss ss ØØØØeeee llll[[aa[[aa ;;;;kkkk&&&&4444 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//ss kkkkuuuu AAAA—fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dk vulq pw h&1 Hkkx ¼x½ Øe l[a ;k&4 dk fuEufyf[kr }kjk ifzrLFkkfir fd;k tkrk g]S ;Fkk %& ekyokgd] ekVs j dcS ,o a dj dh nj dj dh nj dj dh nj dj dh nj 1 eDS lh dcS l s vU;Fkk ilS Us tj okf"kZd okf"kZd okf"kZd okf"kZd ifjogu okgu ¼pkyd ,o a ¼lk/kkj.k ¼les h ¼MhyDl½ ¼okYok]s elhMZ ht laokgd dk s NkMs +dj½& cl½ MhyDl½ ,o a mld s lerYq ; cl½ ¼d½ 13 O;fDr;k sa l s vU;wu vkjS :0 500 :0 625 :0 735 26 O;fDr;k sa l s vuf/kd ifzr lhV ifzr lhV ifzr lhV & cBS ku {kerkA ¼[k½ 27 O;fDr;k sa l s vU;wu vkjS :0 550 :0 700 :0 810 32 O;fDr;k sa l s vuf/kd ifzr lhV ifzr lhV ifzr lhV & cBS ku {kerk A ¼x½ 33 O;fDr;k sa ;k mll s vf/kd :0 650 :0 820 :0 975 & cBS ku {kerk A ifzr lhV ifzr lhV ifzr lhV ¼?k½ okYok]s elhMZ ht ,o a mld s & & & :0 1250 lerYq ; cl (cid:1)बहार गजट (असाधारण), 11119999 ििििससससतततत))))बबबब रररर 2222000011114444 3 1- dj d s fy, fdlh cl e sa ,d Lyhij lhV dh x.kuk nk s cBS ku lhV d s :i e sa dh tk;xhA 2- ¼d½ lHkh ifjogu okguk sa d s ekVs j okgu dj dh x.kuk] Oghy cls ij vk/kkfjr ;kf=;k sa d s fy, cBS ku l[a ;k ij fuEufyf[kr rkfydk e sa LrEHk 2] 3] 4 e sa bfaxr d s vulq kj dh tk,xh %& Oghy ols lk/kkj.k cl les h MhyDl cl MhyDl cl 1 2 3 4 228 61 49 41 216 55 44 37 210 54 43 36 206 53 42 35 205 53 42 35 203 53 42 35 204 53 42 35 190 48 38 32 180 40 32 27 179 38 30 25 176 37 30 25 167 33 26 22 166 33 26 22 165 33 26 22 163 32 26 21 143 28 22 19 142 25 20 17 ¼[k½ dia uh }kjk fuferZ ekVs j okguk sa dh n'kk e]sa dUs nzh; ekVs j okgu fu;ekoyh] 1989 d s fu;e&126 d s vulq kj] izkf/kdr` ,tUs lh }kjk vueq kfsnr lhVk sa d s vk/kkj ij] dj dh x.kuk dh tk,xh A fcgkj&jkT;iky ds vkns'k ls] mTToy dqekj nqcs] ljdkj d s fo'ks"k lfpoA 19 flrEcj 2014 la0 ,y0th0&1&11@2014@ 107@yst% A& fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 12 flrEcj 2014 dk s vuqer fcgkj foÙk vf/kfu;e] 2014 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 [kaM¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk e sa izkf/kd`r ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] mTToy dqekj nqcs] ljdkj d s fo'ks"k lfpoA 4 (cid:1)बहार गजट (असाधारण), 11119999 ििििससससतततत))))बबबब रररर 2222000011114444 [Bihar Act 15, 2014] BIHAR FINANCE ACT, 2014 AN ACT TO AMEND BIHAR MOTOR VEHICLE TAXATION ACT, 1994. Be it enacted by the Legislature of the State of Bihar in the Sixty fifth year of the Republic of India as follows:- 1. Short title, extent and commencement—(1) This Act may be called the Bihar Finance Act, 2014. (2) It shall extend to the whole of the State of Bihar. (3) It shall come in to force at once. 2. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994.—The following proviso shall be added to sub section (7) of section 5 of the said Act, 1994:- “Provided that if a three wheeler/taxi/motor cab/maxi cab is registered in the name of female as a commercial vehicle and she does not have tax- exemption due to want of valid professional driving licence and has paid full tax, in such case, the said female, after getting proper valid professional driving licence, is entitled to get refund at the rate specified under schedule-1 Part-B of the B.M.V. Taxation Act, 1994 on producing the licence and certificate of this intent. 3. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994.—Sub section (8) of section 7 of the said Act shall be substituted by the following :– “(8) One time tax for the life time of the vehicle shall be levied on tractor at the rate of 4.5% of the cost of the tractor excluding Value Added Tax. Provided that no road tax shall be levied at the time of registration of trailer of the tractor. 4. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994, — Serial no.-3(a)(ii) of Part-C of schedule-1 of the said Act of 1994 Shall be substituted by the following: - "(ii) One time tax @ 7% of the vehicle cost, excluding VAT, shall be levied at the time of registration for a period of 15 years for taxi/maxi cab/motor cab. Provided that one time tax payable by such vehicle shall be calculated after deducting the tax amount as per schedule-1 which is already paid. 5. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994.— Serial no. 4 of part-C of schedule-1 of the said Act, 1994 shall be substituted by the following :- 1. Transport vehicles Annual Annual Annual Annual Rate other than goods Rate of Tax Rate of Tax Rate of Tax of Tax carriages, motor cabs (Ordinary (Semi (Deluxe) (Volvo, and maxi cabs Bus) Deluxe) Mercedes & excluding of the Equivalent ) driver and conductor. (a) Seating capacity not Rs. 500 per Rs. 625 Rs. 735 per - less than 13 persons seat. per seat. seat. and not more than 26 persons. (b) Seating capacity not Rs. 550 per Rs. 700 Rs. 810 per - less than 27 persons seat. per seat. seat. (cid:1)बहार गजट (असाधारण), 11119999 ििििससससतततत))))बबबब रररर 2222000011114444 5 and not more than 32 persons (c) Seating capacity 33 Rs. 650 per Rs. 820 Rs. 975 per - persons or more. seat. per seat. seat. (d) Volvo, Mercedez and - - - Rs. 1250 equivalent buses 1. One sleeper seat in a Bus shall be calculated as 2 seats for tax. 2. (a) The Motor Vehicle Tax on all Transport Vehicles shall be calculated on the number of seats for passengers based on wheel base as indicated in colum 2, 3 & 4 in the following table :- Wheel Base Ordinary Bus Semi Deluxe Bus Deluxe Bus 1 2 3 4 228 61 49 41 216 55 44 37 210 54 43 36 206 53 42 35 205 53 42 35 203 53 42 35 204 53 42 35 190 48 38 32 180 40 32 27 179 38 30 25 176 37 30 25 167 33 26 22 166 33 26 22 165 33 26 22 163 32 26 21 143 28 22 19 142 25 20 17 (b) In case of Motor Vehicles, Manufactured by company, the tax shall be calculated on the basis of approved seats by authorized agencies as per Rule-126 of Central Motor Vehicle Rules-1989. fcgkj&jkT;iky ds vkns'k ls] mTToy dqekj nqcs] ljdkj d s fo'ks"k lfpoA ————— अधी.क, सिचवालय मुिणालय, (cid:1)बहार, पटना (cid:13)ारा ूकािशत एवं मु3ित। (cid:1)बहार गजट (असाधारण) 769-571+400-ड,0ट,0पी0। Website: http://egazette.bih.nic.in