Certain dealers with turnover over one crore rupees must have annual accounts audited before the due date.
ि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 11115555 पपपपौौौौषषषष 1111999933331111 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 22223333)))) पपपपटटटटननननाााा,,,, ममममंगंगंगंगललललववववाााारररर,,,, 5555 जजजजननननववववरररर(cid:15)(cid:15)(cid:15)(cid:15) 2222000011110000 fof/k foHkkx &&&&&&&& vf/klwpuk 5 tuojh 2010 l0a ,y0th0&1&19@2009@yst% 05—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 4 tuojh] 2010 dk s vuqefr n s pqd sa gSa] blds }kjk lo&Z lk/kkj.k dh lwpuk d s fy; s izdkf'kr fd;k tkrk g%S & fcgkj&jkT;iky d s vkns'k l]s fnyhi dqekj flUgk] ljdkj d s la;qDr lfpoA [fcgkj vf/kfu;e 3] 2010] fcgkj eYw ; of)Zr&dj ¼l’a kk/s ku½ vf/kfu;e] 2010 fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ e sa l’a kk/s ku dju s gsrq vf/kfu;eA Hkkjr x.kjkT; d s lkBo sa o"kZ e sa fcgkj jkT; fo/kku eMa y }kjk fuEufyf[kr :i e sa ;g vf/kfu;fer gk%s& 1- lfa{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj eYw ; of)Zr&dj ¼l’a kk/sku½ vf/kfu;e] 2009 dgk tk ldxs kA ¼2½ bldk foLrkj lEi.w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjar izo`Ùk gkxs kA 2- fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&54 dh mi&/kkjk ¼1½ e sa l’a kk/s kuA& fcgkj eYw ; of)Zr&dj vf/kfu;e] 2005 dh /kkjk&54 dh mi&/kkjk ¼1½ dk s fuEufyf[kr izfrLFkkfir fd;k tk;xs k % ^^¼1½ ifCyd fyfeVMs ;k izkbZoVs fyfeVMs dia uh l s fHkUu izR;ds O;ogkjh ftldk ldy vkoÙkZ ,d djkMs + :i; s l s vf/kd gS] bl vf/kfu;e d s iz;kts uk sa d s fy, fdlh y[s kkdkj }kjk viu s okf"kdZ y[s kkvk sa dh y[s kkijh{kk bl vf/kfu;e dh /kkjk&24 dh mi&/kkjk ¼3½ d s Li"Vhdj.k d s v/khu fu;r frfFk d s igy s djk;xs kA** 2 (cid:18)बहार गजट (असाधारण)] 5 जनवर(cid:15) 2010 5 tuojh 2010 l0a ,y0th0&1&19@2009@06@yst%A—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkjS jkT;iky }kjk fnukad 4 tuojh 2010 dk s vuqer fcgkj ewY; of)Zr&dj ¼la'kk/s ku½ vf/kfu;e] 2009 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 [kaM¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk e sa izkf/kd`r ikB le{kk tk;sxk%&& [Bihar Act 3, 2010] THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2010 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005) BE it enacted by the Legislature of the State of Bihar in the sixtieth year of the Republic of India as follows:— 1. Short title, extent and commencement.– (1) This Act may be called the Bihar Value Added Tax (Amendment) Act, 2009. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. 2. Amendment of sub-section (1) of section 54 of The Bihar Value Added Tax Act, 2005 (Act 27 of 2005)–Sub-section(1) of Section 54 of Act, 27 of 2005 shall be substituted in the following way, namely – “(1) Every dealer other than a public limited or private limited company whose gross turnover exceeds one crore rupees shall, for the purposes of this Act, get his annual accounts audited by an Accountant before the due date within the meaning of the Explanation to sub-section (3) of section-24 of this Act.” fcgkj&jkT;iky d s vkns'k l]s fnyhi dqekj flUgk] ljdkj d s la;qDr lfpoA ——— अधी+क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु0ित। 571 (cid:18)बहार गजट (असाधारण) 23- +400-ड(cid:15)0ट(cid:15)0पी0। Website: http://egazette.bih.nic.in