The BIHAR FINANCE ACT, 2010

िनबधं न 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 11119999 चचचचैऽैऽैऽैऽ 1111999933332222 ((((शशशश0000)))) ((((सससस000ंं0ंं पपपपटटटटननननाााा 222255558888)))) पपपपटटटटननननाााा,,,, शशशशुबुबुबुबववववाााारररर,,,, 9999 अअअअूूूूीीीीलललल 2222000011110000 fof/k foHkkx ——— vf/klwpuk 9 vizhy 2010 lŒa ,y0th0&1&19@2010@yst&116—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 7 vizhy 2010 dk s vuqefr n s pqd s g]Sa bld s }kjk lo&Z lk/kkj.k dh lwpuk d s fy; s izdkf'kr fd;k tkrk gAS fcgkj&jkT;iky d s vkns'k l]s jktsUæ dqekj feJ] ljdkj d s lfpoA ——— fcgkj foRr vf/kfu;e] 2010 (fcgkj vf/kfu;e 8] 2010) izLrkouk— fcgkj eYw ;of)rZ dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e] 27½] fcgkj eksVj okgu djkjkis .k vf/kfu;e] 1994 ¼fcgkj vf/kfu;e 8] 1994½ ,o a fcgkj eukjs atu dj vf/kfu;e] 1948 ¼1948 dk vf/kfu;e XXXV½ e sa l'a kk/s ku dju s d s fy; s vf/kfu;e A Hkkjr x.kjkT; ds bdlBosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks %& 1- laf{kIr uke] foLrkj ,oa izkjEHk A& ¼1½ ;g vf/kfu;e fcgkj foRr vf/kfu;e] 2010 dgk tk;xs k A ¼2½ bldk foLrkj lEi.w k Z fcgkj jkT; e sa gkxs k A ¼3½ ;g rjq r izoR`r gkxs k A 2 (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 Hkkx& I fcgkj ewY; of)Zr dj vf/kfu;e] 2005 esa la'kks/ku A 2- vf/kfu;e dh /kkjk&15 esa la'kks/kuA& ¼d½ fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk¼1½ d s i’pkr ,d u;h mi&/kkjk¼1d½ fuEuor ~ tkMs +h tk;xs h %& ^^¼1d½ mi&/kkjk ¼1½ e sa varfoZ"V bld s ifz rdyw fdlh ckr d s gksr s g,q Hkh] jkT; ljdkj] vf/klpw uk }kjk vkSj ,slh 'krksZ a vkSj fuc/a kuk sa d s v/khu jgr s g,q ] tk s fofgr fd, tk,]a ,sl s oxZ d s jftLVªhd`r O;kgS kfj;k sa dk]s ftudk dqy vkorZ vf/klpw uk e sa fofufn"Z V lhek l s vf/kd ugh a g]S mld s }kjk vf/kfu;e d s v/khu lna ;s dj d s cny s e sa ,d fuf’pr jde Hkxq rku dju s dh vuqKk n s ldxs h% ijarq dkbs Z ,slh vuqKk fdlh fofuekZrk ;k fdlh ,sl s O;fDr dk s ugh a nh tk,xh tk s viu s dkjckj d s i;z kts u d s fy, fcgkj jkT; l s ckgj fdlh LFkku l s fdlh eky dk vk;kr djrk g%S ijarq ;g vkSj fd bl idz kj fofufn"Z V jde ml dj d s vfrfjDr gkxs h tk s O;kgS kjh }kjk /kkjk&4 d s v/khu lna k; gkAs ** ¼[k½ fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk ¼2½ d s i’pkr~ ,d u;h mi&/kkjk ¼2d½ fuEuor~ tkMs +h tk;xs h A & ^^¼2d½ ,slh O;kgS kjh] ftudk s mi&/kkjk ¼1½ d s mic/a k ykx w gksr s g]Sa& ¼d½ vuqlpw h 1 e sa fofufn"Z V eky d s foØ; ij fdlh dj dk iHz kkj.k ugh a djxsa (s ¼[k½ mud s }kjk eky d s foØ; ij dj dk iHz kkj.k ugh a djxsa (s vkSj ¼x½ mud s }kjk fd, x, foØ;k sa d s lca /a k e sa dj chtdj tkjh dju s d s gdnkj ugh a gkxsa As ** ¼x½ fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk ¼3½ e sa 'kCn] dk"s Bd ,o a vda ^mi&/kkjk ¼1½* d s i’pkr 'kCn] dk"s Bd ,o a vda ^rFkk mi&/kkjk ¼1d½* varfoZ"V dh tk;xs hA & 3- vf/kfu;e dh /kkjk&24 esa la'kks/kuA&¼d½-fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼1½ d s [kMa ¼[k½ e sa 'kCn ,o a vda ^/kkjk&15* d s i’pkr 'kCn] dk"s Bd ,o a vda ^dh mi&/kkjk ¼1½] mi&/kkjk ¼1d½ rFkk mi&/kkjk ¼4½* varfoZ"V dh tk;xs hA ¼[k½- fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼1½ d s [kMa ¼[k½ e sa 'kCn legw ^fu;r nj l s dj* d s i’pkr 'kCn legw ^vFkok fuf’pr jde* varfo"Z V dh tk;xs hA ¼x½ fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi/kkjk ¼4½ d s i’pkr ,d u;h mi&/kkjk ¼4d½ fuEuor ~ tkMs +h tk;xs hA& ^^¼4d½ izR;ds O;ogkjh ftl s /kkjk&15 dh mi&/kkjk ¼1d½ d s v/khu dj dk lna k; dju s d s fy, vuKq kr dj fn;k x;k g]S fofgr izkf/kdkjh dk s ,sl s izk:i e sa vkSj ,slh jhfr e]sa tk s fofgr dh tk;]s izR;ds foÙkh; o"kZ dh ckor ,d okf"kdZ ifz rons u] ml o"k Z l s vkxkeh o"kZ dh] ftll s ,slk fooj.k lca fa /kr gk]s tqykb Z dh 31 rkjh[k rd nkf[ky djxs kA** ¼?k½ fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼9½ d s i’pkr ,d u;h mi&/kkjk ¼9d½ fuEuor ~ tkMs +h tk;xs hA& ^^¼9d½ bl /kkjk dh mi&/kkjk ¼9½ e sa varfo"Z V fdlh ckr d s gksr s g,q Hkh] vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1d½ d s v/khu dj dk lna k; dju s gsrq vuqKkr izR;ds O;kgS kjh mld s }kjk Hkqxr;s leLr fuf’pr jkf’k dk Hkxq rku ,d e’q r djxs k ,o a vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1d½ d s v/khu dj Hkxq rku dju s gsrq viu s vkons u d s lkFk ,slh Hkxq rku dk lk{; lya Xu djxs kA** 4- vf/kfu;e eas ,d u;h /kkjk&24d dk tksM+k tkukA& fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 d s i’pkr ,d u;h /kkjk&24d fuEuor~ tkMs +h tk;xs hA & (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 3 ^^24d dfri; O;ogkfj;ksa dh fooj.kh%& /kkjk&24 e sa varfo"Z V bld s ifz rdyw fdlh ckr d s gksr s g,q Hkh] izR;ds O;ogkjh ftl s /kkjk&15 dh mi&/kkjk ¼5½ d s [kMa ¼[k½ d s izko/kku ykx w gksr s gk]sa fofgr izkf/kdkjh dk s ,sl s izk:i e sa vkSj ,slh jhfr e]sa tk s fofgr dh tk;]s izR;ds foÙkh; o"kZ dh ckor ,d okf"kdZ fooj.kh] ml o"k Z l s vkxkeh o"kZ dh] ftll s ,slh fooj.kh lca fa /kr gk]s tqykb Z dh 31 rkjh[k rd nkf[ky djxs kA** Hkkx& II fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku 5- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku A& ¼i½ /kkjk& 5¼4½] mi&/kkjk ¼3½ d s ckn fuEuor~ tksM+h tk,xh & ^^¼4½% lHkh okgu tk s dsUnzh; eksVj okgu fu;ekoyh] 1989 d s vUrxZr ^^cSVjh pkfyr ;ku** ifjHkk"kk l s vkPNkfnr gksax s dk s dqy dj] vfrfjDr ekVs j okgu dj lfgr] d s 50 izfr'kr~ dh NwV nh tk;sxh A** ¼ii½ /kkjk& 5¼4½ d s ckn ub Z mi&/kkjk ¼5½ fuEuor~ tksM+h tk,xh %& ^^¼5½% oSl s LVst dSjst ftudh cSBku {kerk 13 O;fDr;k sa l s de ugh a gk s ,o a NwV gsr q vkosnu fn, tku s d s le; ,d o"k Z l s vf/kd iqjku s ugh a gk s ,o a ljdkj }kjk vf/klwfpr uxj fuxe d s lhekvk sa d s v/hku fu/kkZfjr :V ij pyr s gk]as dk s dqy dj] vfrfjDr dj lfgr] d s 50 izfr'kr~ dh NwV nh tk;sxh ijUr q ;g fd] ;g NwV iFz ke fuc/a ku dh frfFk l s 10 o"k Z l s vf/kd iqjku s okgu dk s ekU; ugh a gksxh** A ¼iii½ /kkjk& 5¼5½ d s ckn ub Z mi&/kkjk ¼6½ fuEuor~ tksM+h tk,xh %& ^^¼6½% izR;sd okgu Lokeh }kjk ftud s ikl 12 o"kk sZa l s vf/kd iqjkuk fucaf/kr ifjogu okgu g]S frifg;k okgu] VSDª Vj ,o a Vsyª j dk s NksM+dj] vfrfjDr dj lfgr dqy dj dk 10 izfr'kr ^^gfjr dj** d s :i e sa ns; gksxk** A 6- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A& /kkjk&7¼7½ d s ckn ,d ub Z mi&/kkjk ¼8½ fuEuor~ tksM+h tk;sxh & ^^¼8½%¼d½ xSj&d`f"k dk; Z gsr q mi;ksx esa yk; s tku s oky s ;k j[k s x; s VDªS Vj ij bld s Ø; ewY;] oSV dk s NksM+dj] dk ,d izfr'kr vkthou dj ns; gksxkA ijUr q ;g fd] iwo Z l s fucaf/kr VSDª Vj d s }kjk ns; ,deq'r dj dh x.kuk iwo Z e sa tek fd; s x; s dj dk s ?kVk dj dh tk;sxh A ¼[k½ 3000 fd-xzk- rd d s fucaf/kr ynku {kerk oky s lHkh VSyª j ftUg sa xSj&d`f"k dk; Z gsr q mi;ksx e sa yk;k tkrk g S ;k j[kk x;k g]S l s ,d eq'r #- 4]000-00 dj ns; gksxk rFkk 3000 fd-xzk- l s vf/kd fucaf/kr ynku {kerk oky s lHkh VSyª j l s #- 6]000-00 ,deq'r dj ns; gksxk A ijUr q ;g fd] iwo Z ls fucaf/kr VSyª j }kjk ,deq'r ns; dj dh x.kuk iwo Z e sa tek fd; s x; s dj dk s ?kVk dj dh tk;sxh A** 7- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&10 esa la'kks/ku A& fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&10 e sa ^^5 izfr'kr** dk s ^^10 izfr'kr** d s }kjk izfrLFkkfir fd;k tk;sxk A 8- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dk ifjf'k"V&1 dk la'kks/ku A&Øe la[;k 3 d ¼i) dk s fuEuor~ izfrLFkkfir fd;k tk;sxk ,o a ,d u;k Øe la[;k 3¼x½ dk s 3¼[k½ d s ckn tksM+k tk,xk rFkk Øe l[a ;k 5 dk s foyksfir fd;k tk;sxk A Øe la[;k&3& eksVj dSc ,oa vkseuh cl ¼d½ pkj O;fDr;k sa rd dh cBS ku {kerk ¼pkyd dk s NksM+dj½ 4 (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 ¼i½ rhu ifg;k—¼d½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"k Z dh me z rd d s gk sa jkT; e sa iFz ke fuc/a ku dh frfFk l s 10 o"kk sZa d s fy, ,d eq'r dj #- 5]000-00 ns; gksxk A ijUr q ;g fd] tk s frifg;k okgu iwo Z l s fucaf/kr g S muij ns; cdk; s dj dh x.kuk iwo Z e sa Hkqxrku dh x;h jkf'k dk s ?kVkdj dh tk;xh A ijUr q vkx s ;g fd] vxj okgu }kjk iwo Z e sa #- 5]000-00 l s vf/kd dj dk Hkqxrku dj fn;k x;k gk s rk s ml s ,deq'r dj ns; ugh a gksxk A ¼[k½ 10 o"kk sZa l s vf/kd iqjku s frifg;k okgusk a ij vxy s ikWap o"kk sZ d s fy, ,deq'r :0 5]000-00 dj ns; gksxk A ijUr q ;g fd] bu rhu ifg;k okguk sa }kjk ns; ,deq'r dj dh x.kuk nl o"k Z dh vof/k d s ckn Hkqxrku fd; s x, dj dh jkf'k dk s ?kVkdj dh tk;sxh A ¼x½ 7 O;fDr;k sa rd dh cBS ku {kerk ¼pkyd dk s NksM+dj½—¼d½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"k Z dh me z rd d s gk sa jkT; e sa iFz ke fuc/a ku dh frfFk l s 10 o"kk sZa d s fy, ,d eq'r dj #- 7]500-00 ns; gksxk A ijUr q ;g fd] tk s frifg;k okgu iwoZ l s fucaf/kr g S muij ns; cdk; s dj dh x.kuk iwo Z e sa Hkqxrku dh x;h jkf'k dk s ?kVkdj dh tk;xh A ijUr q vkx s ;g fd] vxj okgu }kjk iwo Z esa #- 7]500-00 l s vf/kd dj dk Hkqxrku dj fn;k x;k gk s rk s mll s ,deq'r dj ns; ugh a gksxk A ¼[k½ 10 o"kk sZa l s vf/kd ijq ku s okguk sa ij vxy s ikWap o"kk sZ d s fy, ,deq'r :0 7]500-00 dj ns; gksxk A ijUr q ;g fd] bu rhu ifg;k okguk sa }kjk ns; ,deq'r dj dh x.kuk nl o"k Z dh vof/k d s ckn Hkqxrku fd; s x, dj dh jkf'k dk s ?kVkdj dh tk;sxh A ¼5½ VSªDVj % foyksfir A 9- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dk ifjf'k"V&2 esa la'kks/kuA&vf/kfu;e dk ifjf'k"V dk fuEufyf[kr Hkkx foyksfir fd;k tkrk g S %& Øe la[;k & ¼1½ fjosV foyksfir A ¼2½ ¼d½ foyksfir A ¼3½ fjosV foyksfir A Hkkx& III fcgkj euksjatu dj vf/kfu;e] 1948 esa la'kks/ku 10- fcgkj euksjatu&dj vf/kfu;e] 1948 dh /kkjk&2 esa la’kks/kuA& ¼d½ mDr vf/kfu;e dh /kkjk&2 ¼N½ e sa mi&[kMa (iv) d s ckn ,d Li"Vhdj.k fuEuor tkMs +k tk,xk & “Li"Vhdj.k& ^^izo’s k d s fy, Hkxq rku** e sa uxj fodkl foHkkx }kjk fofufnZ"V j[k j[kko Qhl lfEefyr ugh gkxs kA*” ¼[k½ fcgkj euksjatu dj vf/kfu;e] 1948 dh /kkjk&2 esa la’kks/kuA&mDr vf/kfu;e dh /kkjk&2 dh mi&/kkjk ¼Fk½ d s i’pkr ,d ubZ mi&/kkjk ¼n½ fuEuor~ tkMs +h tk,xh & ^^¼n½ ,dy lxa gz .k {kerk dk vFkZ g S Nfoxg` dh dyq vklu {kerk d s fy, lxa fz gr dyq jkf’k] ftld s varxZr izo’s k 'kqYd] le;≤ ij /kkjk& 3¼1½ d s varxZr vf/klfw pr dj nj d s vk/kkj ij lxa fz .kr dj] fdlh euksjta u e sa izo’s k gsrq fdlh vf/kdkj] lfq o/kk lsok ;k mDr l s lca fa /kr oLrq d s fy, fy;k x;k 'kqYd vFkok vf/kHkkj] uxj fodkl foHkkx }kjk fofufnZ"V j[k&j[kko 'kqYd dk s NkMs d+ j vkr s gASa *” (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 5 11- /kkjk&3d dk fujluA& fcgkj euksjta u&dj vf/kfu;e] 1948 dh /kkjk&3d dk s fujflr fd;k tk,xk rFkk 'kCn] vda ,o a v{kj **/kkjk 3d**] vf/kfu;e e sa tgk a dgh Hkh i;z qDr gvq k gk]s fujflr fd; s tk,xsa As 12- /kkjk&3ddd dk izfrLFkkiuA & fcgkj euksjatu&dj vf/kfu;e] 1948 ¼1948 dk fcgkj vf/kfu;e 35½ dh /kkjk&3ddd fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh %& **3ddd- vf/kfu;e e sa varfoZ"V fdlh ckr d s gksr s g,q Hkh] izR;ds euksjta u iznku djusokyk }kjk inz ku fd; s x; s euksjta u dh ckor inz ku fd; s tk jg s euksjta u d s ldy lxa gz .k ij ,slh nj l s jkT; ljdkj dk s dj Hkxq rku djxs h tk s jkT; ljdkj }kjk jktdh; xtV e sa idz kf’kr vf/klpw uk e sa fofgr gkxs h rFkk tk s ldy lxa gz .k d s iPphl ifz r’kr l s vuf/kd ijUr q ina gz ifz r’kr l s vU;uw gkxs hA Li"Vhdj.k& bl /kkjk d s i;z kts ukFkZ] in **ldy lxa gz .k** l s vfHkizsr gS oSlh jkf’k;k sa dk ;kxs tk s euksjta u iznku djusokyk }kjk viu s lclØkbcZ j l s izkIr fd;k x;k gk s ,o a tk s lclØkbcZ j }kjk lVs VkWi ckWDl d s ek/;e l s izkIr fd; s tk jg s flxuy dh ckor gSA** fcgkj&jkT;iky d s vkns'k l]s jktsUæ dqekj feJ] ljdkj d s lfpoA ——— vf/klwpuk 9 vizhy 2010 lŒa ,y0th0 1&19@2010@yst&117—fcgkj fo/kku eaMy }kjk ;Fkk&ikfjr vkSj jkT;iky }kjk fnukad 7 vizhy 2010 dk s vuqer fcgkj foÙk vf/kfu;e] 2010 dk fuEufyf[kr vaxszth 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 vaxszth Hkk"kk e sa izkf/kÑr ikB le>k tk;sxkA fcgkj&jkT;iky d s vkns'k l]s jktsUn z dqekj feJ] ljdkj d s lfpo A ——— BIHAR FINANCE ACT, 2010 [BIHAR ACT 8, 2010] AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005), THE BIHAR MOTOR VEHICLE TAXATION ACT, 1994 (BIHAR ACT 8 OF 1994) AND THE BIHAR ENTERTAINMENT TAX ACT, 1948 (BIHAR ACT XXXV OF 1948) Be it enacted by the Legislature of the State of Bihar in the sixtyfirst year of the Republic of India as follows :- 1. Short title, extent and commencement— (1) This Act may be called the Bihar Finance Act, 2010. (2) It shall extend to the whole of the State of Bihar (3) It shall come into force at once. PART- I AMENDMENT IN BIHAR VALUE ADDED TAX ACT, 2005 2. Amendment in Section 15 of the Act.— (a) After sub-section (1) of section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (1A) shall be added in the following way, namely— 6 (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 “(1A) Notwithstanding anything to the contrary contained in the sub-section (1), the State Government may, by notification and subject to such conditions and restrictions as may be prescribed, permit any class of registered dealers, whose gross turnover does not exceed the limit specified in the notification to pay a fixed amount in lieu of the tax payable by the dealer under the Act: Provided that no such permission shall be granted to a manufacturer or a person who imports any goods from any place outside the State of Bihar for the purpose of his business: Provided further that the amount so specified shall be in addition to any tax that may be payable by the dealer under section 4.” (b). After sub-section (2) of section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (2A) shall be added in the following way, namely— “(2A) The dealers to whom the provisions of sub-section (1A) apply shall — (a) not charge any tax on the sale of goods specified in Schedule I; (b) not charge any tax on sale of goods effected by him; and (c) not be entitled to issue tax invoices in respect of sales made by them.” (c). In sub-section (3) of section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), after the words, bracket and figures ‘under sub-section (1)’, the words, bracket and figures ‘and under sub-section (1A)’ shall be inserted. 3. Amendment in Section 24 of the Act. —(a) In clause (b) of sub-section (1) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), after the words, bracket and figures ‘under sub-section (1)’, a comma shall be inserted and after the comma so inserted the words, bracket and figures ‘under sub-section (1A)’ shall be inserted. (b). In clause (b) of sub-section (1) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), after the words ‘at a fixed rate’, the words ‘or a fixed amount’ shall be inserted”. (c) After sub-section (4) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (4A) shall be added in the following way, namely— “(4A) Every dealer who has been permitted to pay tax under sub-section (1A) of section 15 shall furnish to the prescribed authority an annual statement, in the form and manner prescribed, in respect of every financial year by the 31st day of July of the year following the year to which such statement relates.” (d) After sub-section (9) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (9A) shall be added in the following way, namely— “(9A) Notwithstanding anything contained in sub-section (9) of this section, every dealer permitted to pay tax under sub-section (1A) of section 15 of the Act shall deposit the fixed amount required to be paid by him in one installment and attach evidence of such payment along with the application required to be furnished by him for paying tax under sub-section (1A) of section 15 of the Act.” (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 7 4. Addition of a new Section 24A in the Act.— After section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new Section 24A shall be added in the following way, namely— “24A. Returns of certain classes of dealers.- Notwithstanding anything to the contrary contained in section 24, every dealer to whom the provisions of clause (b) of sub-section (5) of section 15 apply, shall furnish to the prescribed authority an annual return, in the form and manner prescribed, in respect of every financial year by the 31st day of July of the year following the year to which such return relates.” PART- II Amendment in Bihar Motor Vehicles Taxation Act, 1994 5. Amendment of Section 5 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994). (I) After Section 5(3) a new sub-section (4) shall be inserted in the following way namely- "(4) : A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on all motor vehicles which fall under the definition of 'Battery Operated Vehicle' as defined in the Central Motor Vehicles Rules, 1989." (II) After Section 5(4) a new sub-section (5) shall be inserted in the following way namely- "(5) : A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on such stage carriages not more than one year old from the date of first registration at the time of applying for the rebate, with seating capacity not less than 13 persons and plying on routes within the limits of Municipal Corporation as notified by the Government of Bihar. Provided that this rebate shall not be available for such vehicles more than ten years old from the date of first registration." (III) After Section 5(5) a new sub-section (6) shall be inserted in the following way namely- "(6) : A “Green Tax” at the rate of ten percent of tax payable, including Additional Tax, shall be payable by every owner of a registered transport vehicle more than 12 years old except on three wheelers, tractors and trailers." 6. Amendment of Section 7 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).—After Section 7(7) a new sub-section (8) shall be inserted in the following way namely- "(8) : (a) One-time tax for the life time of the vehicle shall be levied on tractors used or kept for use for other than agricultural purpose at the rate of one percent of the cost of the vehicle excluding Value Added Tax. Provided one time tax payable by tractors already registered shall be calculated after deducting the tax amount already paid. (b) A one time tax of Rs. 4,000.00 shall be payable by all trailers up to 3,000 kgs registered laden weight and Rs. 6,000.00 shall be payable by all trailers more than 3,000 kgs registered laden weight used or kept for use along with tractors for other than agricultural purpose : Provided one time tax payable by trailers already registered shall be calculated after deducting the tax amount already paid." 7. Amendment to section 10 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).— In section 10 of Bihar Motor Vehicles Taxation Act, 1994 "5%" shall be substituted by "10%". 8 (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 8. Amendment of Schedule I of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994). —The following shall substitute serial no. (3)(a)(i), a new serial number 3(c) shall be inserted after serial number 3(b), and serial no. 5 shall be deleted- SCHEDULE I PART C [See sub-section (3) of Section 7] 3. Motor cabs and omnibuses – (a) Seating not more than 4 persons (excluding the driver) – (i) Three wheelers— (a) A one-time tax of Rs. 5,000.00 on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State: Provided one time tax payable by three wheelers already registered shall be calculated after deducting the tax amount already paid : Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 5000.00 as taxes. (b) A one time tax of Rs. 5,000.00 for a period of five years on three wheelers which are more than ten years old : Provided one time tax payable by such three wheelers shall be calculated after deducting the tax amount already paid after the ten year period. (c) Three wheelers with seating upto 7 persons (excluding the driver)— (a) A one-time tax of Rs. 7,500.00 on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration : Provided one time tax payable by three wheelers already registered shall be calculated after deducting the tax amount already paid : Provided further that no one time tax shall be payable if the vehicle has already paid more than Rs. 7,500.00 as taxes. (b) A one time tax of Rs. 7,500.00 for a period of five years on three wheelers which are more than ten years old : Provided one time tax payable by such three wheelers shall be calculated after deducting the tax amount already paid after the ten year period. 5. Tractors deleted. 9. Amendment of Schedule II of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994).—The following parts of Schedule II shall be deleted from Bihar Motor Vehicle Act,1994- Serial No. 1. -Rebate ---- - deleted 2(a). -------------- - deleted. 3. -Rebate ---- - deleted PART- III AMENDMENT IN BIHAR ENTERTAINMENT TAX ACT, 1948 10. Amendment in Section-2 of the Bihar Entertainment Tax Act, 1948 – (a) After Sub- clause (iv) of Sub-Section (g) of Section-2 of the Bihar Entertainment Tax Act, 1948 an explanation shall be inserted in the following way, namely – “EXPLANATION. – ‘Payment for admission’ shall not include maintenance fee specified by the Urban Development Department.” (b) After Sub-Section (q) of Section-2 of the Act a new Sub-Section (r) shall be added in the following way, namely – (cid:18)बहार गजट (असाधारण)] 9 अूील 2010 9 “(r) ‘Gross collection capacity’ shall mean the amount collected in respect of the total seating capacity and includes payment for admission, tax realized at rates notified from time to time under sub-section (1) of section (3), any fee or surcharge realized in respect of any right of entry to an entertainment or any service or facility extended, or in respect of any goods in connection therewith, in respect of any entry to an entertainment but does not include any maintenance fee specified by the Urban Development Department.” 11. Repeal of Section 3A of the Act.—- Section 3A of the Bihar Entertainment Tax Act, 1948 shall be repealed and the word, figure and letter “section 3A”, wherever appearing in the said Act, shall be repealed. 12. Substitution of Section 3AAA of the Act. - Section 3AAA of the Bihar Entertainments Tax Act, 1948 (Bihar Act XXXV of 1948) shall be substituted by the following :– “3AAA. Notwithstanding any thing contained in the Act, there shall be levied, and paid by every entertainment provider to the State Government, a tax, in such manner as may be prescribed, not exceeding twenty-five per centum of the gross collection, but not below fifteen per centum of the gross collection, in respect of the entertainment provided by him, as may be specified by the State Government in a notification published in the Official Gazette. EXPLANATION—For the purposes of this Section, the expression “gross collection” shall mean the aggregate of the amount of payments received by the entertainment provider from the subscriber receiving signals through the Set Top Box.” By Order of the Governor of Bihar, RAJENDRA KUMAR MISHRA Secretary to the Government. ———— अधी.क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु2ित। (cid:18)बहार गजट (असाधारण) 258-571+400-ड(cid:15)0ट(cid:15)0पी0। Website: http://egazette.bih.nic.in