BIHAR FINANCE ACT, 2010

िनबधंन सं� या पी0ट�0-40 �बहार गजट�बहार गजट�बहार गजट�बहार गजट असाधारण अंकअसाधारण अंकअसाधारण अंकअसाधारण अंक �बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत 19191919 चैऽ चैऽ चैऽ चैऽ 1932193219321932 ((((शशशश0000)))) ((((संससंंस0ं000 पपपपटना टना टना टना 252525258888) ) ) ) पपपपटनाटनाटनाटना, , , , शुबशुबशुबशुबवारवारवारवार,,,, 9999 अूीलअूीलअूीलअूील 2020202010101010 fof/k foHkkx ——— vf/klwpuk 9 vizhy 2010 laŒ,y0th0&1&19@2010@yst&116—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 7 vizhy 2010 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA ——— fcgkj foRr vf/kfu;e] 2010 (fcgkj vf/kfu;e 8] 2010) izLrkouk— fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e] 27½] fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼fcgkj vf/kfu;e 8] 1994½ ,oa fcgkj euksjatu dj vf/kfu;e] 1948 ¼1948 dk vf/kfu;e XXXV½ esa la'kks/ku djus ds 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;sxk A ¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxk A ¼3½ ;g rqjr izoR̀r gksxk A 2 �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 ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk¼1½ ds i’pkr ,d u;h mi&/kkjk¼1d½ fuEuor~ tksM+h tk;sxh %& ^^¼1d½ mi&/kkjk ¼1½ esa varfoZ"V blds izfrdwy fdlh ckr ds gksrs gq, Hkh] jkT; ljdkj] vf/klwpuk }kjk vkSj ,slh 'krksZa vkSj fuca/kuksa ds v/khu jgrs gq,] tks fofgr fd, tk,a] ,sls oxZ ds jftLVªhd̀r O;kSgkfj;ksa dks] ftudk dqy vkorZ vf/klwpuk esa fofufnZ"V lhek ls vf/kd ugha gS] mlds }kjk vf/kfu;e ds v/khu lans; dj ds cnys esa ,d fuf’pr jde Hkqxrku djus dh vuqKk ns ldsxh% ijarq dksbZ ,slh vuqKk fdlh fofuekZrk ;k fdlh ,sls O;fDr dks ugha nh tk,xh tks vius dkjckj ds iz;kstu ds fy, fcgkj jkT; ls ckgj fdlh LFkku ls fdlh eky dk vk;kr djrk gS% ijarq ;g vkSj fd bl izdkj fofufnZ"V jde ml dj ds vfrfjDr gksxh tks O;kSgkjh }kjk /kkjk&4 ds v/khu lank; gksA** ¼[k½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk ¼2½ ds i’pkr~ ,d u;h mi&/kkjk ¼2d½ fuEuor~ tksM+h tk;sxh A & ^^¼2d½ ,slh O;kSgkjh] ftudks mi&/kkjk ¼1½ ds mica/k ykxw gksrs gSa]& ¼d½ vuqlwph 1 esa fofufnZ"V eky ds foØ; ij fdlh dj dk izHkkj.k ugha djsaxs( ¼[k½ muds }kjk eky ds foØ; ij dj dk izHkkj.k ugha djsaxs( vkSj ¼x½ muds }kjk fd, x, foØ;ksa ds laca/k esa dj chtdj tkjh djus ds gdnkj ugha gksaxsA** ¼x½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&15 dh mi&/kkjk ¼3½ esa 'kCn] dks"Bd ,oa vad ^mi&/kkjk ¼1½* ds i’pkr 'kCn] dks"Bd ,oa vad ^rFkk mi&/kkjk ¼1d½* varfoZ"V dh tk;sxhA & 3- vf/kfu;e dh /kkjk&24 esa la'kks/kuA&¼d½-fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼1½ ds [kaM ¼[k½ esa 'kCn ,oa vad ^/kkjk&15* ds i’pkr 'kCn] dks"Bd ,oa vad ^dh mi&/kkjk ¼1½] mi&/kkjk ¼1d½ rFkk mi&/kkjk ¼4½* varfoZ"V dh tk;sxhA ¼[k½- fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼1½ ds [kaM ¼[k½ esa 'kCn lewg ^fu;r nj ls dj* ds i’pkr 'kCn lewg ^vFkok fuf’pr jde* varfoZ"V dh tk;sxhA ¼x½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi/kkjk ¼4½ ds i’pkr ,d u;h mi&/kkjk ¼4d½ fuEuor~ tksM+h tk;sxhA& ^^¼4d½ izR;sd O;ogkjh ftls /kkjk&15 dh mi&/kkjk ¼1d½ ds v/khu dj dk lank; djus ds fy, vuqKkr dj fn;k x;k gS] fofgr izkf/kdkjh dks ,sls izk:i esa vkSj ,slh jhfr esa] tks fofgr dh tk;s] izR;sd foÙkh; o"kZ dh ckor ,d okf"kZd izfrosnu] ml o"kZ ls vkxkeh o"kZ dh] ftlls ,slk fooj.k lacaf/kr gks] tqykbZ dh 31 rkjh[k rd nkf[ky djsxkA** ¼?k½ fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 dh mi&/kkjk ¼9½ ds i’pkr ,d u;h mi&/kkjk ¼9d½ fuEuor~ tksM+h tk;sxhA& ^^¼9d½ bl /kkjk dh mi&/kkjk ¼9½ esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1d½ ds v/khu dj dk lank; djus gsrq vuqKkr izR;sd O;kSgkjh mlds }kjk Hkqxrs; leLr fuf’pr jkf’k dk Hkqxrku ,d eq’r djsxk ,oa vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1d½ ds v/khu dj Hkqxrku djus gsrq vius vkosnu ds lkFk ,slh Hkqxrku dk lk{; layXu djsxkA** 4- vf/kfu;e eas ,d u;h /kkjk&24d dk tksM+k tkukA& fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24 ds i’pkr ,d u;h /kkjk&24d fuEuor~ tksM+h tk;sxhA & 3 �बहार गजट (असाधारण)] 9 अूील 2010 ^^24d dfri; O;ogkfj;ksa dh fooj.kh%& /kkjk&24 esa varfoZ"V blds izfrdwy fdlh ckr ds gksrs gq, Hkh] izR;sd O;ogkjh ftls /kkjk&15 dh mi&/kkjk ¼5½ ds [kaM ¼[k½ ds izko/kku ykxw gksrs gksa] fofgr izkf/kdkjh dks ,sls izk:i esa vkSj ,slh jhfr esa] tks fofgr dh tk;s] izR;sd foÙkh; o"kZ dh ckor ,d okf"kZd fooj.kh] ml o"kZ ls vkxkeh o"kZ dh] ftlls ,slh fooj.kh lacaf/kr gks] tqykbZ dh 31 rkjh[k rd nkf[ky djsxkA** 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 ds ckn fuEuor~ tksM+h tk,xh & ^^¼4½% lHkh okgu tks dsUnzh; eksVj okgu fu;ekoyh] 1989 ds vUrxZr ^^cSVjh pkfyr ;ku** ifjHkk"kk ls vkPNkfnr gksaxs dks dqy dj] vfrfjDr eksVj okgu dj lfgr] ds 50 izfr'kr~ dh NwV nh tk;sxh A** ¼ii½ /kkjk& 5¼4½ ds ckn ubZ mi&/kkjk ¼5½ fuEuor~ tksM+h tk,xh %& ^^¼5½% oSls LVst dSjst ftudh cSBku {kerk 13 O;fDr;ksa ls de ugha gks ,oa NwV gsrq vkosnu fn, tkus ds le; ,d o"kZ ls vf/kd iqjkus ugha gks ,oa ljdkj }kjk vf/klwfpr uxj fuxe ds lhekvksa ds v/hku fu/kkZfjr :V ij pyrs gkas] dks dqy dj] vfrfjDr dj lfgr] ds 50 izfr'kr~ dh NwV nh tk;sxh ijUrq ;g fd] ;g NwV izFke fuca/ku dh frfFk ls 10 o"kZ ls vf/kd iqjkus okgu dks ekU; ugha gksxh** A ¼iii½ /kkjk& 5¼5½ ds ckn ubZ mi&/kkjk ¼6½ fuEuor~ tksM+h tk,xh %& ^^¼6½% izR;sd okgu Lokeh }kjk ftuds ikl 12 o"kksZa ls vf/kd iqjkuk fucaf/kr ifjogu okgu gS] frifg;k okgu] VSªDVj ,oa Vsªyj dks NksM+dj] vfrfjDr dj lfgr dqy dj dk 10 izfr'kr ^^gfjr dj** ds :i esa ns; gksxk** A 6- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A& /kkjk&7¼7½ ds ckn ,d ubZ mi&/kkjk ¼8½ fuEuor~ tksM+h tk;sxh & ^^¼8½%¼d½ xSj&df̀"k dk;Z gsrq mi;ksx esa yk;s tkus okys ;k j[ks x;s VSªDVj ij blds Ø; ewY;] oSV dks NksM+dj] dk ,d izfr'kr vkthou dj ns; gksxkA ijUrq ;g fd] iwoZ ls fucaf/kr VSªDVj ds }kjk ns; ,deq'r dj dh x.kuk iwoZ esa tek fd;s x;s dj dks ?kVk dj dh tk;sxh A ¼[k½ 3000 fd-xzk- rd ds fucaf/kr ynku {kerk okys lHkh VSªyj ftUgsa xSj&d`f"k dk;Z gsrq mi;ksx esa yk;k tkrk gS ;k j[kk x;k gS] ls ,d eq'r #- 4]000-00 dj ns; gksxk rFkk 3000 fd-xzk- ls vf/kd fucaf/kr ynku {kerk okys lHkh VSªyj ls #- 6]000-00 ,deq'r dj ns; gksxk A ijUrq ;g fd] iwoZ ls fucaf/kr VSªyj }kjk ,deq'r ns; dj dh x.kuk iwoZ esa tek fd;s x;s dj dks ?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 esa ^^5 izfr'kr** dks ^^10 izfr'kr** ds }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) dks fuEuor~ izfrLFkkfir fd;k tk;sxk ,oa ,d u;k Øe la[;k 3¼x½ dks 3¼[k½ ds ckn tksM+k tk,xk rFkk Øe la[;k 5 dks foyksfir fd;k tk;sxk A Øe la[;k&3& eksVj dSc ,oa vkseuh cl ¼d½ pkj O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+dj½ 4 �बहार गजट (असाधारण)] 9 अूील 2010 ¼i½ rhu ifg;k—¼d½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gksa jkT; esa izFke fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d eq'r dj #- 5]000-00 ns; gksxk A ijUrq ;g fd] tks frifg;k okgu iwoZ ls fucaf/kr gS muij ns; cdk;s dj dh x.kuk iwoZ esa Hkqxrku dh x;h jkf'k dks ?kVkdj dh tk;xh A ijUrq vkxs ;g fd] vxj okgu }kjk iwoZ esa #- 5]000-00 ls vf/kd dj dk Hkqxrku dj fn;k x;k gks rks mls ,deq'r dj ns; ugha gksxk A ¼[k½ 10 o"kksZa ls vf/kd iqjkus frifg;k okguska ij vxys ikWap o"kksZ ds fy, ,deq'r :0 5]000-00 dj ns; gksxk A ijUrq ;g fd] bu rhu ifg;k okguksa }kjk ns; ,deq'r dj dh x.kuk nl o"kZ dh vof/k ds ckn Hkqxrku fd;s x, dj dh jkf'k dks ?kVkdj dh tk;sxh A ¼x½ 7 O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+dj½—¼d½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o"kZ dh mez rd ds gksa jkT; esa izFke fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d eq'r dj #- 7]500-00 ns; gksxk A ijUrq ;g fd] tks frifg;k okgu iwoZ ls fucaf/kr gS muij ns; cdk;s dj dh x.kuk iwoZ esa Hkqxrku dh x;h jkf'k dks ?kVkdj dh tk;xh A ijUrq vkxs ;g fd] vxj okgu }kjk iwoZ esa #- 7]500-00 ls vf/kd dj dk Hkqxrku dj fn;k x;k gks rks mlls ,deq'r dj ns; ugha gksxk A ¼[k½ 10 o"kksZa ls vf/kd iqjkus okguksa ij vxys ikWap o"kksZ ds fy, ,deq'r :0 7]500-00 dj ns; gksxk A ijUrq ;g fd] bu rhu ifg;k okguksa }kjk ns; ,deq'r dj dh x.kuk nl o"kZ dh vof/k ds ckn Hkqxrku fd;s x, dj dh jkf'k dks ?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 gS %& 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 esa mi&[kaM (iv) ds ckn ,d Li"Vhdj.k fuEuor tksM+k tk,xk & “Li"Vhdj.k& ̂̂izos’k ds fy, Hkqxrku** esa uxj fodkl foHkkx }kjk fofufnZ"V j[k j[kko Qhl lfEefyr ugh gksxkA*” 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 ds i’pkr ,d ubZ mi&/kkjk ¼n½ fuEuor~ tksM+h tk,xh & ^^¼n½ ,dy laxzg.k {kerk dk vFkZ gS Nfoxg̀ dh dqy vklu {kerk ds fy, laxzfgr dqy jkf’k] ftlds varxZr izos’k 'kqYd] le;≤ ij /kkjk& 3¼1½ ds varxZr vf/klwfpr dj nj ds vk/kkj ij laxzf.kr dj] fdlh euksjatu esa izos’k gsrq fdlh vf/kdkj] lqfo/kk lsok ;k mDr ls lacaf/kr oLrq ds fy, fy;k x;k 'kqYd vFkok vf/kHkkj] uxj fodkl foHkkx }kjk fofufnZ"V j[k&j[kko 'kqYd dks NksM+dj vkrs gSaA*” 5 �बहार गजट (असाधारण)] 9 अूील 2010 11- /kkjk&3d dk fujluA& fcgkj euksjatu&dj vf/kfu;e] 1948 dh /kkjk&3d dks fujflr fd;k tk,xk rFkk 'kCn] vad ,oa v{kj **/kkjk 3d**] vf/kfu;e esa tgka dgh Hkh iz;qDr gqvk gks] fujflr fd;s tk,saxsA 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 esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] izR;sd euksjatu iznku djusokyk }kjk iznku fd;s x;s euksjatu dh ckor iznku fd;s tk jgs euksjatu ds ldy laxzg.k ij ,slh nj ls jkT; ljdkj dks dj Hkqxrku djsxh tks jkT; ljdkj }kjk jktdh; xtV esa izdkf’kr vf/klwpuk esa fofgr gksxh rFkk tks ldy laxzg.k ds iPphl izfr’kr ls vuf/kd ijUrq ianzg izfr’kr ls vU;wu gksxhA Li"Vhdj.k& bl /kkjk ds iz;kstukFkZ] in **ldy laxzg.k** ls vfHkizsr gS oSlh jkf’k;ksa dk ;ksx tks euksjatu iznku djusokyk }kjk vius lclØkbZcj ls izkIr fd;k x;k gks ,oa tks lclØkbZcj }kjk lsV VkWi ckWDl ds ek/;e ls izkIr fd;s tk jgs flxuy dh ckor gSA** fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA ——— vf/klwpuk 9 vizhy 2010 laŒ,y0th0 1&19@2010@yst&117—fcgkj fo/kku eaMy }kjk ;Fkk&ikfjr vkSj jkT;iky }kjk fnukad 7 vizhy 2010 dks vuqer fcgkj foÙk vf/kfu;e] 2010 dk fuEufyf[kr vaxszth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxszth Hkk"kk esa izkf/kÑr ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] jktsUnz dqekj feJ] ljdkj ds 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 �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 31 st 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.” 7 �बहार गजट (असाधारण)] 9 अूील 2010 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 31 st 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 �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 – 9 �बहार गजट (असाधारण)] 9 अूील 2010 “(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, �बहार, पटना �ारा ूकािशत एवं मु2ित। �बहार गजट (असाधारण) 258-571+400-ड�0ट�0पी0। Website: http://egazette.bih.nic.in