BIHAR VALUE ADDED TAX ACT, 2016

ॢबह�र [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत (स�� पटन� 2�2) पटन� laŒ , y 0 th 0 &0 1 & 0 1@ 2 01 6 v f / kfu ; e] f t li j egkef ge jkT ; i ky f nu kad lo Z& lk/ kkj.k dh lwp u k ds fy ; s izdkf 'kr f d; k t kr k gS A �नबंधन सं या ह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 15 च�� 1�3� �श� पटन�! स"मव�र! 4 अ�ील 2�1% f o f / k fo Hkkx ——— v f / klwp u k,a 4 v izh y 20 1 6 @ 2 01 6@ 5 7 & yst—f c gkj fo / kku eaMy } kjk ; Fkki kf jr fu E u fy f [ kr f t li j egkef ge jkT ; i ky f nu kad 1 v i zhy 2 0 16 dks v u qef r ns p qds lo Z& lk/ kkj.k dh lwp u k ds fy ; s izdkf 'kr f d; k t kr k gS A fcgkj&jkT;iky ds vkns'k ls] lat; dqekj] ljdkj ds �नबंधन सं या पी0ट�0-40 ॢबह�र सरक�र ह�र� क�०शत f c gkj fo / kku eaMy } kjk ; Fkki kf jr fu E u fy f [ kr 2 0 16 dks v u qef r ns p qds gSa] blds } kjk fcgkj&jkT;iky ds vkns'k ls] lat; dqekj] ljdkj ds lfpoA 2 ॢबह�र गजट [स�ध�रण�� 4 अ�ील 2016 [fcgkj vf/kfu;e fcgkj vf/kfu;e fcgkj vf/kfu;e fcgkj vf/kfu;e 4444] 2016] 2016] 2016] 2016] fcgkj ewY;of)Zr dj vf/kfu;e] 2016 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; ds lM+lBosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks %& 1- laf{kIr uke] foLrkj vkSj çkjEHkA&¼1½ ;g vf/kfu;e fcgkj ewY;of)Zr dj vf/kfu;e] 2016 dgk tk ldsxkA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g rqjr ço`Ùk gksxkA 2- vf/kfu;e 27] 2005 dh /kkjk&3d esa la'kks/kuA& mDr vf/kfu;e] 2005 dh /kkjk 3d dh mi&/kkjk ¼1½ esa ç;qDr 'kCn **chl çfr'kr** 'kCn **rhl çfr'kr** }kjk çfrLFkkfir fd;s tk,axsA 3- vf/kfu;e 27] 2005 dh /kkjk&14 esa la'kks/kuA& mDr vf/kfu;e] 2005 dh /kkjk&14 dh mi&/kkjk ¼1½ ds [kaM&¼?k½ esa ç;qDr 'kCn **lk<+s rsjg çfr'kr** 'kCn **lk<+s pkSng çfr'kr** }kjk çfrLFkkfir fd;s tk,axsA 4- vf/kfu;e 27] 2005 dh /kkjk&70 esa la'kks/kuA& mDr vf/kfu;e] 2005 dh /kkjk&70 esa tgk¡&tgk¡ 'kCn **uCcs fnu** ç;qDr gSa] dks 'kCn **lkB fnu** }kjk çfrLFkkfir fd;k tk,xkA 5- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj ewY;of)Zr dj v/;kns'k] 2016 ¼fcgkj v/;kns'k la[;k&1] 2016½ blds }kjk fujflr fd;k tkrk gSA ¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu çnÙk fdlh 'kfDr ds ç;ksx esa fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu çnÙk 'kfDr;ksa ds ç;ksx esa fd;k x;k ;k dh x;h le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu çoÙ̀k Fkk ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA fcgkj&jkT;iky ds vkns'k ls] lat; dqekj] ljdkj ds lfpoA ——— 4 v izh y 20 1 6 la0 , y 0 th 0 &0 1 & 0 1@ 2 01 6 @5 8 & yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk 1 v izh y 2 01 6 dks vuqer fcgkj ewY;of)Zr dj vf/kfu;e] 2016 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/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns'k ls] lat; dqekj] ljdkj ds lfpoA [Bihar Act 4, 2016] BIHAR VALUE ADDED TAX ACT, 2016 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27, 2005) Be it enacted by the Legislature of the State of Bihar in the Sixty-Seventh year of the Republic of India as follows:- 1. Short title, extent and commencement.— (1) The Act may be called the Bihar Value Added Tax (Amendment ) Act, 2016. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. 2. Amendment of section-3A of Act 27, 2005— The words "twenty percentum" used in sub-section (1) of section-3A of the said Act, 2005 shall be substituted by the words "thirty percentum." 3 �बहार गजट (असाधारण), 4 अ�ील 2016 3. Amendment of section-14 of Act 27, 2005.— The words "thirteen and a-half percent" used in clause (d) of sub-section (1) of section-14 of the said Act, 2005 shall be substituted by the words "fourteen and a-half percent." 4. Amendment of section-70 of Act 27, 2005.— The words "ninety days" used anywhere in section-70 of the said Act, 2005 shall be substituted by the words " sixty days." 5. Repeal and Savings— (i) Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No.-1, 2016) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. By order of the Governor of Bihar, SANJAY KUMAR, Secretary to the Government. ———— [ध�¡क� स०चव�लय म१�ण�लय� ॢबह�र� पटन� ह�र� �क�०शत eव# म१ॢ �त? ॢबह�र गजट [स�ध�रण� 272%5'1+400%ड�+ट,+प�+? Website: http://egazette.bih.nic.in