The BIHAR FINANCE ACT, 2013

िनबंधन 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 11111111 चचचचैऽैऽैऽैऽ 1111999933335555 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 222266661111)))) पपपपटटटटननननाााा,,,, ससससोोोोममममववववाााारररर,,,, 1111 अअअअूूूूीीीीलललल 2222000011113333 fof/k foHkkx ——— vf/klpw uk, a 1 vizhy 2013 lŒa ,y0th0&1&7@2013@yst%59—fcgkj fo/kku eMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 27 ekp Z 2013 dk s vueq fr n s pqd sa ga]S bld s }kjk lo&Z lk/kkj.k dh lpw uk d s fy; s izdkf'kr fd;k tkrk g S A fcgkj&jkT;iky d s vkn's k l]s foukns deq kj flUgk] ljdkj d s lfpoA 2 (cid:18)बहार गजट (असाधारण), 1 अूील 2013 fcgkj foÙk vf/kfu;e] 2013 [ffffccccggggkkkkjjjj vvvvffff////kkkkffffuuuu;;;;eeee 3333]]]] 2222000011113333] izLrkouk&fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ,oa fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 ¼fcgkj vf/kfu;e 8] 1994½ esa la'kks/ku djus ds fy, vf/kfu;eA Hkkjr x.kjkT; d s pkSlBo sa o"kZ 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] 2013 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjar izo`Ùk gkxs kA Hkkx&1 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la’kks/ku 2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼ vf/kfu;e 27] 2005½ esa ,d ubZ /kkjk&15[k dk var%LFkkiuA&fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&15d d s ckn fuEufyf[kr ubZ /kkjk&15[k var%LFkkfir dh tk;xs h] ;Fkk& ^^15[k vf/kfu;e ds v/khu ns; dj ds cnys fu;r jkf’k vFkok fu;r nj ls dj dk Hkqxrku& ¼1½ bl vf/kfu;e e sa varfoZ"V fdlh ifzrdyw ckr d s gksr s gq, Hkh ijarq bl lEc/a k e sa cuk, x, fu;ek sa d s v/khu] jkT; ljdkj] vf/klpw uk }kjk vkSj ,sl s eky vFkok ,slh J.s kh ;k fooj.k d s eky rFkk ,slh 'krk sZa ,o a fuc/Za kuk sa d s v/khu jgr s g,q tk s vf/klpw uk e sa fufnZ"V fd, tk,¡] fdlh oxZ vFkok J.s kh d s O;ogkfj;k sa dk s mud s }kjk fdlh lOa;ogkj d s lEc/a k e sa lna ;s dj d s cny s e]sa ipkl gtkj :i;k sa l s vuf/kd ,d fu;r jkf'k vFkok ,slh nj ij ifjxf.kr fdlh jde dk] tk s lOa;ogkj d s eYw ; d s ik¡p izfr'kr l s vuf/kd gk]s tk s vf/klpw uk e sa fofufnZ"V dh tk;] lna k; dju s dh vuqefr n s ldxs h % ijarq ;g fd jkT; ljdkj lOa;ogkj d s fofHkUu eYw ; J.s kh gsrq fHkUu jkf'k;k¡ fofufnZ"V dj ldxs hA ¼2½ vf/klpw uk e]sa mi&/kkjk ¼1½ d s v/khu n;s dj d s Hkqxrku dk le; rFkk Hkqxrku dh jhfr jkT; ljdkj }kjk fufnZ"V fd;k tkuk oS/k gkxs kA ¼3½ ,sl s O;ogkjh ftu ij mi&/kkjk ¼1½ d s mic/a k ykx w gksr s gk]sa& ¼d½ mi&/kkjk ¼1½ d s v/khu tkjh dh xbZ vf/klpw uk] e sa fofufn"ZV jkf'k l s vf/kd jkf'k iHz kkfjr ugh djxsa (s rFkk ¼[k½ mud s }kjk fd, x, fcØ; d s lEcU/k e sa dj&chtd tkjh dju s d s gdnkj ugh a gkxsa As ** Hkkx&2 fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa la’kks/ku 3- fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 esa la’kks/kuA&fcgkj i's kk] O;kikj] vkthfodk ,o a dk; Z fu;kts u dj vf/kfu;e] 2011 ¼ fcgkj vf/kfu;e 10]2011½ dh /kkjk&7 dh mi&/kkjk ¼1½ dk ijarqd fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk& ^^ijarq fdlh dk;Z fu;kts d d s vfrfjDr vf/kfu;e d s v/khu dj Hkqxrku dk nk;h izR;ds O;fDr ftlu s vf/kfu;e dh /kkjk& 8 dh mi&/kkjk ¼3½ d s v/khu Hkqxr;s dj C;kt lfgr] ;fn dkbs Z gk]s dk Hkqxrku dj fn;k gS] d s }kjk bl /kkjk e sa fufnZ"V fooj.kh nkf[ky fd;k tkuk vifs{kr ugh a gkxs kA** Hkkx&3 fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 esa la'kks/ku 4- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku A—mDr vf/kfu;e dh /kkjk&5 dh mi&/kkjk ¼6½ d s ckn ,d ubZ mi&/kkjk ¼7½ fuEufyf[kr }kjk vUr%LFkkfir dh tk;xs h] ;Fkk& ^^¼7½ ;fn dkbs Z frifg;k okgu@VSDlh@eSDlh dSc@ ekVs j dSc efgyk d s uke ij O;olkf;d okgu d s :i e sa fucfa/kr fd;k tkuk gk s vkSj mDr okgu dk ifjpkyu Lo; a ml efgyk ;k vU; efgyk pkyd ftud s ikl O;olkf;d pkyd vuqKfIr gS] d s }kjk fd;k tkuk gS] rk s oSl s okguk sa d s fuc/a ku gsrq iFk dj e sa 'krizfr'kr NVw iznku dh tk;xhA mi;qZDr izko/kkuk sa d s mYy?a ku d s nk"skh ik; s tku s oky s okguk sa ij mDr okgu d s fy, n;s ,d eq'r dj ,o a mruh gh jkf'k vFkZn.M d s :i e sa n;s gkxs hA** 5- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku A—mDr vf/kfu;e dh /kkjk&7 dh mi&/kkjk&¼5½ ds ijUrqd dks foyksfir fd;k tk;sxkA 6- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/kuA& fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dk s fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk& (cid:18)बहार गजट (असाधारण), 1 अूील 2013 3 ^^¼8½ ¼d½ xSj&d`f"k dk;Z gsrq mi;kxs e sa yk; s tku s oky s ;k j[k s x; s VSªDVj ij bld s Ø; eYw ;] oSV dk s NkMs d+ j] dk 2 % ¼nk s izfr'kr½ vkthou dj n;s gkxs k A ¼[k½ lHkh izdkj d s ynku {kerk d s fucfa/kr Vsªyjk sa ij vkthou ,d eq'r dj :0 10]000 ¼nl gtkj½ n;s gkxs k A 7- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&11 esa la'kks/kuA& mDr vf/kfu;e dh /kkjk&11 dh mi&/kkjk ¼1½ e sa fuEufyf[kr ijUrqd vUr%LFkkfir fd, tk,x(sa& ;Fkk& ^^ijUrq ;g fd jkT; ljdkj }kjk iFkdj d s Hkqxrku d s fy, izkjEHk dh x;h cdSa k sa d s ek/;e l s bZ&ies Vsa dh fofgr izfØ;k }kjk okgu Lokeh d s MfscV dkMZ@ØfsMV dkMZ@bVa juVs cSfadxa vkfn l s tek dh x;h jkf'k d s QyLo:i fuxZr dEI;Vw jhd`r Vkds u gh mDr /kkjk d s v/;/khu ^VSDl Vkds u* O;og`r fd;k tk,xk A bl Vkds u ij inkf/kdkjh dk eyw gLrk{kj vfuok;Z ugh a gkxs k A blh izdkj okgu lkW¶Vo;s j d s ek/;e l s fuxZr ^VSDl Vkds u* ij Hkh djkjkis .k inkf/kdkjh dk gLrk{kj vfuok;Z ugh a gkxs k A** 8- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&28 esa la'kks/kuA& mDr vf/kfu;e dh /kkjk&28 dh mi&/kkjk ¼7½ fuEufyf[kr }kjk izfrLFkkfir fd, tk,x]sa ;Fkk& ^^¼7½ jkT; l s ckgj fucfa/kr okgu ;fn fcgkj jkT; e sa fcuk dj Hkqxrku fd; s ;k fcuk o/S k ijfeV d s ifjpkfyr ik; s tkr s g Sa rk s mu okguk sa dk s 30 fnuk sa rd vLFkk;h ifjpkyu d s fy, fu/kkfZjr dj ,o a mDr dj dh nqxquh jkf'k vFkZ n.M d s :i e sa mud s }kjk Hkqxr;s gkxs k A vFkZ n.M dh jkf'k fdlh Hkh ifjfLFkfr e sa :0 5000 ¼ik¡p gtkj½ l s de ugh a gkxs h A 9- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la'kksf/kr] 2012½ dh vuqlwph&1 dk Hkkx&d dk izfrLFkkiuA& mDr vf/kfu;e dh vuqlpw h&1 dk Hkkx&d fuEufyf[kr }kjk ifzrLFkkfir fd;k tk;xk%& vuqlwph&1 oS;fDrd okguksa ds fy, ,d eq'r dj dh nj rkfydk /kkjk&7 dh mi&/kkjk ¼1½ ns[ksa [kaM Øekad fuca/ku dk LVst okguksa dk oxZ eksVj lkbZfdy O;fDrxr eksVj dkj] thi ,oa 12 cSBku {kerk rd ds vkseuh cl 1 2 3 4 5 v fuc/a ku d s le; vFkok ,deq'r dj okgu d s ,deq'r dj okgu d s oSV izFke fuc/a ku d s le; 1 oSV jfgr Ø; eYw ; dk jfgr Ø; eYw ; dk 7% o"kZ rd dh me z 7% c ;fn okgu iwoZ l s [kMa v dkWye ¼4½ d s [kMa v dkWye ¼5½ d s v/khu fucfa/kr gS vkSj mldh v/khu mnxzg.k fd; s mnxzg.k fd; s tku s oky s izFke fuc/a ku l s me z tku s okyk ,deq'r dj ,deq'r dj dk izfr'kr A dk izfr'kr A 1 ,d o"k Z l s vf/kd ijUrq 95% 95% nk s o"kZ l s de 2 nk s o"kZ l s vf/kd ijUrq 90% 90% rhu o"kZ l s de 3 rhu o"kZ l s vf/kd 85% 85% ijUrq pkj o"kZ l s de 4 pkj o"kZ l s vf/kd ijUrq 80% 80% ikWp o"kZ l s de 5 ikWp o"kZ l s vf/kd 75% 75% ijUrq Ng o"kZ l s de 6 Ng o"kZ l s vf/kd ijUrq 70% 70% lkr o"kZ l s de 4 (cid:18)बहार गजट (असाधारण), 1 अूील 2013 [kaM Øekad fuca/ku dk LVst okguksa dk oxZ eksVj lkbZfdy O;fDrxr eksVj dkj] thi ,oa 12 cSBku {kerk rd ds vkseuh cl 1 2 3 4 5 7 lkr o"kZ l s vf/kd ijUrq 65% 65% vkB o"kZ l s de 8 vkB o"kZ l s vf/kd 60% 60% ijUrq ukS o"kZ l s de 9 ukS o"kZ l s vf/kd ijUrq 55% 55% nl o"kZ l s de 10 nl o"kZ l s vf/kd ijUrq 50% 50% X;kjg o"kZ l s de 11 X;kjg o"kZ l s vf/kd 45% 45% ijUrq ckjg o"kZ l s de 12 ckjg o"kZ l s vf/kd 40% 40% ijUrq rsjg o"kZ l s de 13 rsjg o"k Z l s vf/kd 35% 35% ijUrq pkSng o"kZ l s de 14 pkSng o"kZ l s vf/kd 30% 30% ijUrq ina zg o"kZ l s de 15 ina zg o"kZ l s vf/kd 25% 25% 10- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx&x dk Øe la[;k&3&d ¼ii½ esa la'kks/kuA& fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh vuqlpw h&1 Hkkx x dk Øe l[a ;k&3&d¼ii½ dk s fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk& ^^3&d¼ii½&¼d½ O;olkf;d mi;kxs e sa yk; s tku s oky s ;k j[k s x; s VSDlh@ekVs j dSc@eSDlh dcS ij oSV jfgr Ø;eYw ; dk 5% dh nj l s 15 ¼ina zg½ o"kksZ a d s fy, ,d eq'r dj n;s gkxs k A ¼[k½ iwoZ l s fucfa/kr pkj cSBku {kerk ¼pkyd dk s NkMs d+ j½ oky s VSDlh dk s okf"kdZ 3200 :0 ¼rhu gtkj nk s lkS½ dj n;s gkxs k A ¼x½ pkj l s vf/kd cSBku {kerk ¼pkyd dk s NkMs d+ j½ oky s VSDlh@ekVs j dSc@eSDlh dcS dk s :0 3200 ¼rhu gtkj nk s lkS½ ,o a :0 500 ¼ik¡p lkS½ izR;ds vfrfjDr lhV d s fy, okf"kZd dj n;s gkxs k( ijUrq fcgkj ekVs j okgu djkjkis .k vf/kfu;e] 1994 ¼;Fkk l'a kkfs/kr½ dh vuqlpw h&I Hkkx&^d* d s vuqlkj iwoZ l s fucfa/kr okgu ,o a mud s izFke fuc/a ku l s me z d s vk/kkj ij VSDlh@ekVs j dcS @eSDlh dcS d s fy, vf/kjkfsir ,deq'r dj Hkqxr;s gkxs k A** 11- fcgkj eksVj okgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 dk Øe la[;k&3 ¼x½ dk la'kks/kuA& mDr vf/kfu;e dh vuqlpw h&1 dk Hkkx&x d s Øe l[a ;k&3 ¼x½ dk s fuEufyf[kr }kjk ifzrLFkkfir fd;k tk,xk] ;Fkk& ^^3 ¼x½ frifg;k okgu% ¼d½ pkj O;fDr;k sa rd dh cSBku {kerk ¼pkyd dk s NkMs d+ j½ u; s fucfa/kr frifg;k okguk sa ij 15 o"kksZ a d s fy, :0 9000 ¼uk S gtkj½ ,deq'r dj n;s gkxs k A vFkok ¼i½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"kZ dh mez rd d s gk sa jkT; e sa izFke fuc/a ku dh frfFk l s 10 ¼nl½ o"kksZ a d s fy, ,d eq'r dj :0 6]000 ¼Ng gtkj½ n;s gkxs k A ¼ii½ 10 o"kksZ a l s vf/kd iqjku s frifg;k okguk sa ij vxy s izR;ds ikWpa o"kksZ a d s fy, ,deq'r :0 6]000 ¼Ng gtkj½ dj n;s gkxs k A (cid:18)बहार गजट (असाधारण), 1 अूील 2013 5 ¼[k½ 7 O;fDr;k sa rd dh cSBku {kerk ¼pkyd dk s NkMs d+ j½& u; s fucfa/kr frifg;k okguk sa ij 15 o"kksZ a d s fy, :0 13500 ¼rsjg gtkj ik¡p lkS½ ,d e'q r dj ns; gkxs kA vFkok ¼i½ lHkh rhu ifg;k okguk sa ij tk s fuc/a ku d s le; ,d o"kZ dh mez rd d s gk s jkT; e sa iFz ke fuc/a ku dh frfFk l s 10 o"kksZ a d s fy, ,d e'q r dj :0 9]000 ¼ukS gtkj½ ns; gksxk A ¼ii½ 10 o"kksZ a l s vf/kd iqjku s okguksa ij vxy s izR;ds ikpWa o"kksZ a d s fy, ,deq'r :0 9]000 ¼ukS gtkj½ dj n;s gkxs k A** 12- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 Hkkx x Øe la[;k&4 esa la'kks/kuA& fcgkj ekVs jokgu djkjkis .k vf/kfu;e] 1994 dh vuqlpw h&1 Hkkx x Øe l[a ;k&4 fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk& ^^ ekyokgd] ekVs j dSc ,o a eSDlh dcS l s vU;Fkk iSlUs tj 4 ifjogu okgu ¼pkyd ,o a laokgd dk s NkMs d+ j½& ¼d½ 13 O;fDr;k sa l s vU;uw vkSj 26 O;fDr;k sa l s vuf/kd cSBku :0 500 ¼ik¡p lkS½ izfr lhV {kerk A izfr o"k Z ¼[k½ 27 O;fDr;k sa l s vU;uw vkSj 32 O;fDr;k sa l s vuf/kd cSBku :0 550 ¼ik¡p lkS ipkl½ izfr {kerk A lhV izfr o"k Z ¼x½ 33 O;fDr;k sa ;k mll s vf/kd cBS ku {kerk A :0 650 ¼Ng lk S ipkl½ izfr lhV izfr o"k Z ¼?k½ okYok]s elhMZ ht ,o a mld s lerqY; cl :0 1000 ¼,d gtkj½ ifzr lhV izfr o"k Z ijUrq iSltsa j okguk sa dh cSBku {kerk dk fu/kkZj.k ,o a ml ij djk/kku mDr okgu d s Oghy csl d s vk/kkj ij fu/kkZfjr lk/kkj.k cl d s cBS ku {kerk d s vuqlkj vf/kjkfsir gkxs h A** 13- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&1 esa la'kks/kuA& fcgkj ekVs j okgu djkjkis .k vf/kfu;e 1994 dh vuqlpw h&1 Hkkx&x Øe l[a ;k&1 dk s foykfsir fd;k tkrk gS%& ¼1½ Øe l[a ;k& 1 foykfsir 14- fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh vuqlwph&2 esa la'kks/kuA&mDr vf/kfu;e dh vuqlpw h&2 dk fuEukfadr Øekda foykfsir fd;k tkrk gS%& ¼1½ Øe l[a ;k& 2 ¼[k½ foykfsir ¼2½ Øe l[a ;k& 3 foykfsir fcgkj&jkT;iky d s vkns'k l]s fouksn dqekj flUgk] ljdkj d s lfpoA 1 vizhy 2013 lŒa ,y0th0&1&7@2013@60@yst%—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 27 ekp Z 2013 dk s vuqer fcgkj foÙk vf/kfu;e] 2013 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 [kaM ¼3½ 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 d s vkns'k l]s fouksn dqekj flUgk] ljdkj d s lfpoA 6 (cid:18)बहार गजट (असाधारण), 1 अूील 2013 BIHAR FINANCE ACT, 2013 [Bihar Act 3, 2013] AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005, THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011, AND BIHAR MOTOR VEHICLE TAXATION ACT, 1994. Be it enacted by the Legislature of the State of Bihar in the Sixty fourth year of the Republic of India as follows:- 1. Short title, extent and commencement.—(1) This Act may be called the Bihar Finance Act, 2013. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. PART-1 AMENDMENT IN THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005) 2. Insertion of a new section 15B in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) herein after referred to as Act 27, 2005-—After section 15A of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 15B shall be inserted, namely— “15B. Payment of a fixed amount or payment at a fixed rate in lieu of the tax payable under the Act- (1) Notwithstanding anything to the contrary contained in the Act but subject to such Rules as may be made in this behalf, the State Government may, in respect of such goods or class or description of goods and subject to such conditions and restrictions as may be specified in a notification issued in this behalf, permit any class or description of dealers to pay, in lieu of the tax payable by him in respect of any transaction, either a fixed amount, not exceeding fifty thousand rupees, or an amount calculated at such rate, not exceeding five percent of the value of the transaction, as may be specified in the notification: Provided that the State Government may specify different amounts in respect of different ranges of values of the transaction. (2) It shall be lawful for the State Government to specify, in the notification, the time at which and the manner in which the amount payable under sub-section (1) shall be paid. (3) Every dealer to whom the provisions of sub-section (1) apply shall— (a) not charge any tax in excess of the amount specified in the notification issued under sub-section (1); and (b) not be entitled to issue any tax invoice in respect of any sale made by him.” PART-2 AMENDMENT IN THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011 3. Amendment of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011) .—The proviso to sub-Section (1) of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011), shall be substituted by the following, namely— “Provided that every person, other than an employer, liable to tax under this Act, who has remitted the tax from him due under the Act, along with the interest, if any, payable under sub-Section (3) of Section 8 of the Act shall not be required to furnish the return specified in this Section.” (cid:18)बहार गजट (असाधारण), 1 अूील 2013 7 PART-3 AMENDMENT IN BIHAR MOTOR VEHICLES TAXATION ACT, 1994 4. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994—In the said Act a new sub section-(7) shall be inserted after sub section (6) of section-5 namely- “(7) if a new vehicle three wheeler/taxis/motor cab/maxi cab is being registered in the name of a female as commercial vehicle and she possessed a valid transport driving license with a purpose to operate/ply either herself or by any other female driver having valid transport driving license exclusively, then the said vehicle will be given 100% exemption in road tax. In case of violation of above provision, the said vehicle will be charged admissible one time tax for such vehicle and penalty of equivalent amount. 5. Amendment in section-7of the Bihar Motor Vehicles Taxation Act, 1994.—Proviso of sub section (5) of section 7 of the Bihar Motor Vehicles Act, 1994 shall be deleted. 6. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994) –sub section (8) of section 7 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely— “(8) (a) One time tax for the life time of the vehicle shall be levied on tractor used or kept for use for other than agricultural purpose at the rate of two percent of the cost of the vehicle excluding Value Added Tax. (b) One time tax for the life time at the rate of Rs. 10,000 shall be levied on the registration of trailers of all laden capacity . 7. Amendment of section-11 of Bihar Motor Vehicle taxation Act, 1994—In the said Act the following proviso shall be inserted in sub-section (1) of section-11, namely- “Provided that the computerized token issued under E-payment scheme launched by the State Government for the payment of road tax through banks as a result payment of tax by the vehicle owner through Debit card/Credit card/ internet banking etc. shall be treated as a valid ‘Tax Token’ under the Act. Signature of the Taxing Officer shall not required on such token. Similarly, the tax token issued through ‘VAHAN’ software shall not require signature of taxing officer.” 8. Amendment of section-28 of the Bihar Motor Vehicles Taxation Act, 1994—In the said Act Sub-section-(7) of section-28 shall be substituted by the following, namely- “(7) Vehicles registered in other States, if found plying in the State of Bihar without payment of prescribed taxes or without a valid permit, shall be liable to pay taxes prescribed for 30 days period for vehicles plying under temporary permit and in addition to this, a penalty equal to two times of tax amount. Amount of penalty shall not be less than Rs. 5000.” 9. Substitution of the Part A of the Schedule-I of the Bihar Motor Vehicles Taxation Act, 1994 (As amended, 2012) – In the said Act Part A of Schedule-I shall be substituted by the following: 8 (cid:18)बहार गजट (असाधारण), 1 अूील 2013 SCHEDULE-I Part-A Rate chart of one-time tax for Personal Vehicles [See Sub-section (1) of section-7] Clause Sl. No. Stages of Registration Class of Motor Vehicles Motor Cycle Motorcars, Jeep and Omnibuses up to seating capacity of 12 used for personal use 1 2 3 4 5 A Up to one year of age at the One time tax at the One time tax at the time of registration or first rate of 7% cost of rate of 7% cost of registration vehicles excluding vehicles excluding VAT VAT B If the Motor vehicle is Percentage of one Percentage of one already registered and its age time tax levied time tax levied from the first registration is under Clause-A under Clause-A Column(4) Column(5) 1 More than one year but not 95% 95% more than two years 2 More than two years but not 90% 90% more than three years 3 More than three years but not 85% 85% more than four years 4 More than four years but not 80% 80% more than five years 5 More than five years but not 75% 75% more than six years 6 More than six years but not 70% 70% more than seven years 7 More than seven years but 65% 65% not more than eight years 8 More than eight years but not 60% 60% more than nine years 9 More than nine years but not 55% 55% more than ten years 10 More than ten years but not 50% 50% more than eleven years 11 More than eleven years but 45% 45% not more than twelve years 12 More than twelve years but 40% 40% not more than thirteen years 13 More than thirteen years but 35% 35% not more than fourteen years 14 More than fourteen years but 30% 30% not more than fifteen years 15 More than fifteen years 25% 25% (cid:18)बहार गजट (असाधारण), 1 अूील 2013 9 10. Amendment of the serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994-— Serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely- " (ii) (a) One time tax @ 5% 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. (b) Taxi seating capacity upto 4, (excluding driver) registered previously shall have to pay Rs. 3200/- per annum. (c) Taxi/Motor cab/Maxi cab having seating capacity more than 4 (excluding driver) shall have to pay Rs. 3200/- per annum and in addition thereof Rs. 500/- per seat per annum for more than 4 seats. “Provided that one time tax as applicable for maxi/motor cabs/ maxi cabs shall be levied on the basis of age from the vehicles already registered for more than one year as per schedule-1 part-A of Bihar Motor vehicle Taxation Act, 1994 (as Amended).” 11. Amendment of the part-C of schedule-1 serial no.-3(C) of the Bihar Motor Vehicle Taxation Act, 1994—In the said Act Part-C of schedule-1 serial no.-3(C) shall be substituted by the following, namely.— “3(C) : Three Wheeler - (a) Three Wheeler with seating capacity not more than 4 persons (excluding the driver). A one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle. or Three wheelers – (i) A one-time tax of Rs. 6,000/- 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 : (ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which are more than ten years old. (b) Three wheelers with seating capacity up to 7 persons (excluding the driver) – A one time tax of Rs. 13500/- shall be levied for 15 Years from new registered vehicles. or (i) A one-time tax of Rs. 9,000/- 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. (ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old. 12. Amendment of serial no.-4 of the schedule-1 part-C of the Bihar Motor Vehicle Taxation Act, 1994.—Serial no. 4 of schedule-1 part-C of the Bihar Motor Vehicle Act 1994 shall be substituted by the following; namely— " 4. Transport vehicles other than goods carriages, Annual Rate of Tax motor cabs and maxi cabs excluding of the driver and conductor. (a) Seating capacity not less than 13 persons Rs. 500/- per seat, per annum. and not more than 26 persons. (b) Seating capacity not less than 27 persons Rs. 550/- per seat, per annum. and not more than 32 persons. (c) Seating capacity 33 persons or more. Rs. 650/- per seat, per annum. (d) Volvo, Mercedez and equivalent bus. Rs. 1000/- per seat, per annum 10 (cid:18)बहार गजट (असाधारण), 1 अूील 2013 Provided that the tax calculation for all passenger vehicles shall be done according to the minimum seating capacity prescribed for the general buses on the basis of their wheel base." 13. Amendment of schedule-1 of Bihar Motor Vehicle Taxation Act, 1994—The following parts of serial no. 1 part-C of schedule-1 of the Bihar Motor Vehicle Taxation Act 1994 shall be deleted. (1) Serial no. 1 Deleted 14. Amendment of schedule-II of Bihar Motor Vehicle Taxation Act, 1994—In the said Act the following parts of the schedule-II shall be deleted. i. Serial no.-2 (b) Deleted ii. Serial no.-3 Deleted By order of the Governor of Bihar, VINOD KUMAR SINHA, Secretary to Government. ————— अधी.क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु2ित। (cid:18)बहार गजट (असाधारण) 261-571+400-ड(cid:15)0ट(cid:15)0पी0। Website: http://egazette.bih.nic.in