BIHAR FINANCE ACT, 2014

�बहार�बहार�बहार�बहार असाधारण अंकअसाधारण अंकअसाधारण अंकअसाधारण अंक �बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत ((((संसंसंसं0 0 0 0 पटना पटना पटना पटना 769769769769) ) ) ) पटनापटनापटनापटना la0 ,y0th0&1&11@2014@yst% 106 A& ftlij egkefge jkT;iky fnukad lwpuk ds fy;s izdkf'kr fd;k tkrk gSA िनबंधन सं� या �बहार�बहार�बहार�बहार गजटगजटगजटगजट असाधारण अंकअसाधारण अंकअसाधारण अंकअसाधारण अंक �बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत 28282828 भाि भाि भाि भाि 1936 1936 1936 1936 ((((शशशश0000)))) पटनापटनापटनापटना, , , , शुबवारशुबवारशुबवारशुबवार, , , , 19191919 िसत) बिसत) बिसत) बिसत) बरररर 2014201420142014 fof/k foHkkx &&&&&&&&&&&& vf/klwpuk,a 19 flrEcj 2014 @2014@yst% 106 A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr vf/kfu;e] fnukad 12 flrEcj] 2014 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA fcgkj&jkT;iky ds mTToy dqekj nqcs] ljdkj ds fo'ks"k lfpo िनबंधन सं� या पी0ट,0-40 �बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत�बहार सरकार ारा ूकािशत dk fuEufyf[kr vf/kfu;e] dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh fcgkj&jkT;iky ds vkns'k ls] mTToy dqekj nqcs] ljdkj ds fo'ks"k lfpoA 2 �बहार गजट (असाधारण), 19191919 िसत) बिसत) बिसत) बिसत) बरररर 2014201420142014 fcgkj foÙk vf/kfu;e] 2014 [fcgkj vf/kfu;e 15] 2014] izLrkoukizLrkoukizLrkoukizLrkouk& fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, vf/kfu;evf/kfu;evf/kfu;evf/kfu;eAAAA Hkkjr x.kjkT; ds iSalBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjEHk A—¼1 ½ ;g v f /kf u;e f c gk j f o Ùk v f /kf u;e] 2 01 4 dg k t k l d sxk A ¼2 ½ b l d k f o Lrk j lai w.k Z fc gk j jk T ; esa g k sxk A ¼3 ½ ;g rq jar i z o` Ùk gk sxk A 2222---- fcgkj eksVj okgu djkjksi.k vf/kfu;fcgkj eksVj okgu djkjksi.k vf/kfu;fcgkj eksVj okgu djkjksi.k vf/kfu;fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku e 1994 dh /kkjk&5 esa la'kks/ku e 1994 dh /kkjk&5 esa la'kks/ku e 1994 dh /kkjk&5 esa la'kks/ku AAAA—mDr vf/kfu;e 1994 dh /kkjk&5 dh mi&/kkjk ¼7½ esa fuEufyf[kr ijUrqd tksM+k tk;xk %& ^^ijUrq ;fn dksbZ frifg;k okgu] VSDlh] eksVj dSc] ;k eSDlh dSc efgyk ds uke ij O;olkf;d okgu ds :i esa fucaf/kr gS ,oa mudh Lo;a dh O;olkf;d vuqKfIr ugha gksus ds dkj.k VSDl NwV dk ykHk ugha fey ik;k gS] vkSj iwjs dj dk Hkqxrku dj fn;k gS] oSlh fLFkfr esa] mDr efgyk dks leqfpr oS/k O;olkf;d MªkbZfoax vuqKfIr izkIr dj ysus ds ckn bl vk'k; dh vuqKfIr ,oa izek.k&i= izLrqr djus ij fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 Hkkx&^[k* ds v/khu fofufnZ"V nj ls iFkdj dh okilh dk gd gksxk A** 3333---- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/kufcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/kufcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/kufcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku AAAA—mDr vf/kfu;e] 1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dks fuEufyf[kr }kjk izfrLFkkfir dh tk;xh %& ^^¼8½ ^^¼8½ ^^¼8½ ^^¼8½ VSªDVj ds oSV jfgr Ø; ewY; dk 4-5% ¼lk<+s pkj izfr'kr½ ,d eq'r vkthou iFkdj ns; gksxk( ijUrq ;g fd VªSDVj ds Vsªyj ds fuca/ku ds le; Vªsyj ls dksbZ iFkdj olwyuh; ugh gksxk A 4444---- fcgkj eksVjokgu fcgkj eksVjokgu fcgkj eksVjokgu fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku Adjkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku Adjkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku Adjkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A—fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph 1 Hkkx ¼x½ dk Øe la[;k&3&d ¼ii½ fuEufyf[kr }kjk izfrLFkkfir dh tk;xh %& ^^¼ii½ VSDlh@eksVj dSc@eSDlh dSc ij oSV jfgr Ø;ewY; dk 7% dh nj ls 15 o"kksZa ds fy, ,d eq'r dj mn~xg̀hr fd;k tk;xk A ijUrq ,sls okguksa }kjk Hkqxrs; ,d eq'r dj dh x.kuk igys Hkqxrku dh xbZ dj dh jkf'k dks vuqlwph&1 ds vuqlkj ?kVkdj dh tk;xh A 5555---- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dkfcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dkfcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dkfcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph&1 ds Hkkx ¼vuqlwph&1 ds Hkkx ¼vuqlwph&1 ds Hkkx ¼vuqlwph&1 ds Hkkx ¼x½ ds Øe x½ ds Øe x½ ds Øe x½ ds Øe la[;k&4 esa la'kks/kula[;k&4 esa la'kks/kula[;k&4 esa la'kks/kula[;k&4 esa la'kks/ku AAAA—fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph&1 Hkkx ¼x½ Øe la[;k&4 dk fuEufyf[kr }kjk izfrLFkkfir fd;k tkrk gS] ;Fkk %& 1 ekyokgd] eksVj dSc ,oa eSDlh dSc ls vU;Fkk iSlsUtj ifjogu okgu ¼pkyd ,oa laokgd dks NksM+dj½& dj dh nj okf"kZd ¼lk/kkj.k cl½ dj dh nj okf"kZd ¼lseh MhyDl½ dj dh nj okf"kZd ¼MhyDl½ dj dh nj okf"kZd ¼okYoks] elhZMht ,oa mlds lerqY; cl½ ¼d½ 13 O;fDr;ksa ls vU;wu vkSj 26 O;fDr;ksa ls vuf/kd cSBku {kerkA :0 500 izfr lhV :0 625 izfr lhV :0 735 izfr lhV & ¼[k½ 27 O;fDr;ksa ls vU;wu vkSj 32 O;fDr;ksa ls vuf/kd cSBku {kerk A :0 550 izfr lhV :0 700 izfr lhV :0 810 izfr lhV & ¼x½ 33 O;fDr;ksa ;k mlls vf/kd cSBku {kerk A :0 650 izfr lhV :0 820 izfr lhV :0 975 izfr lhV & ¼?k½ okYoks] elhZMht ,oa mlds lerqY; cl & & & :0 1250 3 �बहार गजट (असाधारण), 19191919 िसत) बिसत) बिसत) बिसत) बरररर 2014201420142014 1- dj ds fy, fdlh cl esa ,d Lyhij lhV dh x.kuk nks cSBku lhV ds :i esa dh tk;xhA 2- ¼d½ lHkh ifjogu okguksa ds eksVj okgu dj dh x.kuk] Oghy csl ij vk/kkfjr ;kf=;ksa ds fy, cSBku la[;k ij fuEufyf[kr rkfydk esa LrEHk 2] 3] 4 esa bafxr ds vuqlkj dh tk,xh %& Oghy osl lk/kkj.k cl lseh 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 daiuh }kjk fufeZr eksVj okguksa dh n'kk esa] dsUnzh; eksVj okgu fu;ekoyh] 1989 ds fu;e&126 ds vuqlkj] izkf/kdr̀ ,tsUlh }kjk vuqeksfnr lhVksa ds vk/kkj ij] dj dh x.kuk dh tk,xh A fcgkj&jkT;iky ds vkns'k ls] mTToy dqekj nqcs] ljdkj ds 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 dks vuqer fcgkj foÙk vf/kfu;e] 2014 dk fuEufyf[kr vaxzsth 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 vaxzsth Hkk"kk esa izkf/kd̀r ikB le>k tk;sxkA fcgkj&jkT;iky ds vkns'k ls] mTToy dqekj nqcs] ljdkj ds fo'ks"k lfpoA 4 �बहार गजट (असाधारण), 19191919 िसत) बिसत) बिसत) बिसत) बरररर 2014201420142014 [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 other than goods carriages, motor cabs and maxi cabs excluding of the driver and conductor. Annual Rate of Tax (Ordinary Bus) Annual Rate of Tax (Semi Deluxe) Annual Rate of Tax (Deluxe) Annual Rate of Tax (Volvo, Mercedes & Equivalent ) (a) Seating capacity not less than 13 persons and not more than 26 persons. Rs. 500 per seat. Rs. 625 per seat. Rs. 735 per seat. - (b) Seating capacity not less than 27 persons Rs. 550 per seat. Rs. 700 per seat. Rs. 810 per seat. - 5 �बहार गजट (असाधारण), 19191919 िसत) बिसत) बिसत) बिसत) बरररर 2014201420142014 and not more than 32 persons (c) Seating capacity 33 persons or more. Rs. 650 per seat. Rs. 820 per seat. Rs. 975 per seat. - (d) Volvo, Mercedez and equivalent buses - - - Rs. 1250 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 ds fo'ks"k lfpoA ————— अधी.क, सिचवालय मुिणालय, �बहार, पटना ारा ूकािशत एवं मु3ित। �बहार गजट (असाधारण) 769-571+400-ड,0ट,0पी0। Website: http://egazette.bih.nic.in