The BIHAR FINANCE ACT 2018

िनबंधन सं(cid:8) या पी0ट(cid:15)0-40 ॢबह(cid:4)र गजट [स(cid:3)ध(cid:3)रण [क(cid:8) ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:13)क(cid:4)०शत 12 (cid:19)(cid:4)वण 1(cid:22)4(cid:24) (cid:25)श(cid:24)(cid:26) ((((स(cid:24)(cid:27) पटन(cid:4) (cid:30)4(cid:31))))) पटन(cid:4) श१"व(cid:4)र 3333 अअअअगगगगःःःःतततत 2222000011118888 fof/k foHkkx ——— vf/klpw uk, a 3 vxLr 2018 lŒa ,y0th0&01&07@2018@78@yst—fcgkj fo/kku eMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 31 tqykb Z 2018 dk s vueq fr n s pqd s g]Sa 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 vf[ky's k dqekj tSu] = ljdkj d s lfpoA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 ¼fcgkj vf/kfu;e11] 2018½ fcgkj foÙk vf/kfu;e] 2018 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½] fcgkj fo|qr ’kqYd vf/kfu;e] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] dk la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; d s mugÙkjo sa o"k Z e sa fcgkj jkT; fo/kkueMa y }kjk fuEufyf[kr :Ik e sa ;g vf/kfu;fer gk s %& 1- laf{kIr uke] foLrkj vkSj çkjEHkA & ¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2018 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g vf/kfu;e ml rkjh[k l s izo`Ùk gkxs k tk s okf.kT;&dj vk;qDr] okf.kT;&dj foHkkx] vf/klpw uk d s ek/;e l s fu;r djAs 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/kuA& ¼i½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 es a tgk¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼ii½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 es a tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA 3- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] esa la'kks/kuA& ¼i½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 3 ¼v½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 e sa tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA 4- fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½ esa la'kks/kuA& ¼i½ fcgkj euksjatu dj vf/kfu;e] 1948 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼ii½ fcgkj euksjatu dj vf/kfu;e] 1948 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj euksjatu dj vf/kfu;e] 1948 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj euksjatu dj vf/kfu;e] 1948 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj euksjatu dj vf/kfu;e] 1948 e sa tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj euksjatu dj vf/kfu;e] 1948 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA 5- fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½ esa la’kks/kuA& ¼i½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼iii½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼v½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 e sa tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj vk;Dq r** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA 6- fcgkj fo|qr ’kqYd vf/kfu;e 2018 ¼vf/kfu;e 4] 2018½ esa la'kks/kuA& ¼i½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼ii½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 ¼iii½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 e sa tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgh a Hkh ^^okf.kT;&dj vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA 7- fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½ esa la'kks/kuA& ¼i½ fcgkj foKkiu ij dj vf/kfu;e] 2007 e sa tgk ¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼iii½ fcgkj foKkiu ij dj vf/kfu;e] 2007 e sa tgk ¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj foKkiu ij dj vf/kfu;e] 2007 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj foKkiu ij dj vf/kfu;e] 2007 e sa tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj foKkiu ij dj vf/kfu;e] 2007 es a tgk¡ dgh a Hkh ^^okf.kT;&dj vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA 8- fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½ esa la’kks/kuA& ¼i½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn legw vfadr gS] dk s ^^jkT; dj lgk;d vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj mik;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj mik;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj l;a qDr vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj l;a qDr vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 e sa tgk¡ dgh a Hkh ^^ojh; okf.kT;&dj l;a qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj fo’k"sk vk;qDr** ’kCn legw l s ifzrLFkkfir fd;k tk,xkA ¼vi½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 e sa tgk¡ dgh a Hkh ^^okf.kT;&dj vk;qDr** ’kCn legw vfadr gS] dk s ^^jkT; dj vk;qDr** ’kCn legw l s izfrLFkkfir fd;k tk,xkA ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 5 9- fof/kekU;dj.k&fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=k sa e sa miHkkxs ] O;ogkj vFkok fcØh d s fy, ekyk sa d s ço's k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj euksjta u dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gkVs y foykl oLr q djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½] fcgkj fo|qr ’kqYd vf/kfu;e] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj i’s kk] O;kikj] vkthfodk ,o a dk;Z fu;kts u dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] e sa varfoZ"V fdlh ckr d s gksr s gq, Hkh& ¼d½ fdlh Hkh dk;Zokgh] pkg s og bl l’a kk/s ku d s ykx w gkus s l s igy s izkjHa k fd;k x;k gk]s e sa ^^okf.kT;&dj inkf/kdkjh** dk dkbs Z lna HkZ vku s ij] fu;r rkjh[k ;k mld s ckn fdlh le; ^^jkT; dj lgk;d vk;qDr** d s lna HkZ e sa le>k tk;xs kA ¼[k½ fdlh Hkh dk;Zokgh] pkg s og bl l’a kk/s ku d s ykx w gkus s l s igy s izkjHa k fd;k x;k gk]s e sa ^^okf.kT;&dj lgk;d vk;qDr** dk dkbs Z lna HkZ vku s ij] fu;r rkjh[k ;k mld s ckn fdlh le; ^^jkT; dj mik;qDr** d s lna HkZ e sa le>k tk;xs kA ¼x½ fdlh Hkh dk;Zokgh] pkg s og bl l’a kk/s ku d s ykx w gkus s l s igy s izkjHa k fd;k x;k gk]s e sa ^^okf.kT;&dj mik;qDr** dk dkbs Z lna HkZ vku s ij] fu;r rkjh[k ;k mld s ckn fdlh le; ^^jkT; dj l;a qDr vk;qDr** d s lna HkZ e sa le>k tk;xs kA ¼?k½ fdlh Hkh dk;Zokgh] pkg s og bl l’a kk/s ku d s ykx w gkus s l s igy s izkjHa k fd;k x;k gk]s e sa ^^okf.kT;&dj l;a qDr vk;qDr** dk dkbs Z lna HkZ vku s ij] fu;r rkjh[k ;k mld s ckn fdlh le; ^^jkT; dj vij vk;qDr** d s lna HkZ e sa le>k tk;xs kA ¼M½+ fdlh Hkh dk;Zokgh] pkg s og bl l’a kk/s ku d s ykx w gkus s l s igy s izkjHa k fd;k x;k gk]s e sa ^^okf.kT;&dj vij vk;qDr** dk dkbs Z lna Hk Z vku s ij] fu;r rkjh[k ;k mld s ckn fdlh le; ^^jkT; dj fo’k"sk vk;qDr** d s lna HkZ e sa le>k tk;xs kA ¼p½ fdlh Hkh dk;Zokgh] pkg s og bl l’a kk/s ku d s ykx w gkus s l s igy s izkjHa k fd;k x;k gk]s e sa ^^okf.kT;&dj vk;qDr** dk dkbs Z lna HkZ vku s ij] fu;r rkjh[k ;k mld s ckn fdlh le; ^^jkT; dj vk;qDr** d s lna HkZ e sa le>k tk;xs kA fcgkj&jkT;iky d s vkn's k l]s vf[ky's k dqekj tSu ] ljdkj d s lfpoA 3 vxLr 2018 laŒ ,yŒthŒ&01&07@2018@79@yst—fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukda 31 tqykbZ 2018 dk s vuqer fcgkj foÙk vf/kfu;e] 2018 dk fuEufyf[kr vxa zsth vuqokn fcgkj jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk gS] ftl s Hkkjrh; lfao/kku d s vuqPNns 348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa zsth Hkk"kk e sa izkf/kÑr ikB le>k tk;xs kA fcgkj&jkT;iky d s vkn's k l]s vf[ky's k dqekj tSu ] ljdkj d s lfpoA 6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 (THE BIHAR ACT 11, 2018) THE BIHAR FINANCE ACT, 2018 AN ACT PREAMBLE: TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27OF 2005), THE BIHAR TAX ON ENTRY OF GOODS INTO LOCAL AREAS FOR CONSUMPTION, USE OR SALE THEREIN ACT, 1993 (BIHAR ACT 16 OF 1993), THE BIHAR ENTERTAINMENT TAX ACT, 1948 (BIHAR ACT 35 OF 1948), THE BIHAR TAXATION ON LUXURIES IN HOTELS ATC, 1988 (BIHAR ACT 5 OF 1988), THE BIHAR ELECTRICITY DUTY ACT, 2018 (BIHAR ACT 4 OF 2018), THE BIHAR TAX ON ADVERTISEMENTS ACT, 2007 (BIHAR ACT 8 OF 2007) AND THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMETNS ACT, 2011 (BIHAR ACT 10 OF 2011) BE it enacted by the Legislature of the state of Bihar in the sixty ninth year of the Republic of Indian as follows:- 1. Short title, extent and commencement.— (1) This Act may be called the Bihar Finance Act, 2018. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force on such date as the Commissioner Commercial Taxes, Commercial Taxes Department, may, by notification in the Official Gazette, appoint. 2. Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words “Deputy Commissioner State Tax”. (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words “Joint Commissioner State Tax”. (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words “Special Commissioner State Tax”. (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of words “Commissioner State Tax”. 3. Amendment in the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words “Deputy Commissioner State Tax”. ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 7 (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words “Joint Commissioner State Tax”. (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words “Special Commissioner State Tax”. (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 shall be substituted by the group of words “Commissioner State Tax”. 4. Amendment in the Bihar Entertainment Tax Act, 1948 (Bihar Act 35 of 1948).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words “Deputy Commissioner State Tax”. (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words “Joint Commissioner State Tax”. (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words “Special Commissioner State Tax”. (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of words “Commissioner State Tax”. 5. Amendment in the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Deputy Commissioner State Tax”. (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Joint Commissioner State Tax”. (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Special Commissioner State Tax”. 8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Commissioner State Tax”. 6. Amendment in the Bihar Electricity Duty Act, 2018 (Bihar Act 4 of 2018).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words “Deputy Commissioner State Tax”. (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words “Joint Commissioner State Tax”. (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words “Special Commissioner State Tax”. (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of words “Commissioner State Tax”. 7. Amendment in the Bihar Tax on Advertisements Act, 2007 (Bihar Act 8 of 2007).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words “Deputy Commissioner State Tax”. (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words “Joint Commissioner State Tax”. (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words “Special Commissioner State Tax”. (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of words “Commissioner State Tax”. 8. Amendment in the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011).— (i) Wherever the group of words “Commercial Taxes officer” exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words “Assistant Commissioner State Tax”. (ii) Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words “Deputy Commissioner State Tax”. (iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words “Joint Commissioner State Tax”. ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3333 vvvvxxxxLLLLrrrr 2018 9 (iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words “Additional Commissioner State Tax”. (v) Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words “Special Commissioner State Tax”. (vi) Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be substituted by the group of words “Commissioner State Tax”. 9. Validation.— Notwithstanding anything contained in, the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993), the Bihar Entertainment Tax Act, 1948 (Bihar Act 35 of 1948), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), Bihar Electricity Duty Act, 2018 (Bihar Act 4 of 2018), Bihar Tax on Advertisements Act, 2007 (Bihar Act 8 of 2007) and the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011).— (a) any reference to a Commercial Taxes Officer in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to an Assistant Commissioner State Tax; (b) any reference to an Assistant Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to a Deputy Commissioner of State Tax; (c) any reference to a Deputy Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date be construed as a reference to a Joint Commissioner of State Tax; (d) any reference to a Joint Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to an Additional Commissioner of State Tax; (e) any reference to an Additional Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to a Special Commissioner of State Tax; (f) any reference to Commissioner of Commercial Taxes in any proceeding, whether initiated before the coming into force of these amendments, shall, on or after the appointed date, be construed as a reference to a Commissioner of State Tax. By order of the Governor of Bihar, AKHILESH KUMAR JAIN, Secretary to the Government. ———— [ध(cid:17)¡क(cid:16) स०चव(cid:4)लय म१(cid:27)ण(cid:4)लय(cid:16) ॢबह(cid:4)र(cid:16) पटन(cid:4) ह(cid:4)र(cid:4) (cid:31)क(cid:4)०शत eव # म१ॢ(cid:27)त? ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15) 748%5'1+400%ड(cid:17)+ट,+प(cid:17)+? Website: http://egazette.bih.nic.in