The BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2011

ि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 6666 (cid:31)(cid:31)(cid:31)(cid:31)यय यय ेेंंेेंंठठठठ 1111999933333333 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 222244440000)))) पपपपटटटटननननाााा,,,, शशशशबबुुबबुु ववववाााारररर,,,, 22227777 ममममईईईई 2222000011111111 fof/k foHkkx ——— vf/klpw uk, a 27 eb Z 2011 lŒa ,y0th0&1&06@2011@104&yts — fcgkj fo/kku eMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 25 eb Z 2011 dk s vueq fr n s pqd sa 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 foukns deq kj flUgk] ljdkj d s lfpoA 2 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 [ fcgkj vf/kfu;e 8] 2011 ] fcgkj ewY;of)Zr dj ¼la’kks/ku½ vf/kfu;e] 2011 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/ku gsrq vf/kfu;eA Hkkjr x.kjkT; ds cklBosa 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&¼1½ ;g vf/kfu;e fcgkj eYw ;of)Zr dj ¼l'a kk/s ku½ vf/kfu;e] 2011 dgk tk ldxs kA ¼2½ bldk foLrkj lEi.w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g vf/klpw uk fuxZr gkus s dh frfFk l s izoÙ` k gkxs kA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&24 esa la'kks/kuA&¼1½ 2005 d s vf/kfu;e&27 dh /kkjk&24 dh mi&/kkjk ¼6½ dk izFke ijUrqd fuEuor~ ifzrLFkkfir fd;k tk;xs k] ;Fkk& “ijUrq ;g fd vkink tSlh vlk/kkj.k fLFkfr e sa vk;qDr fdlh lkekU; ;k fo’k"sk vkn’s k }kjk vfHkfyf[kr fof’k"V dkj.kk sa l s lkekU; :i l s ;k fdlh {ks= fo’k"sk d s O;olkf;;k sa d s fy, mi&/kkjk ¼1½ vFkok mi&/kkjk ¼3½ vFkok mi&/kkjk ¼4½ vFkok mi&/kkjk ¼4d½ e sa fooj.kh vFkok fooj.k nkf[ky dju s dh fu/kkZfjr rkjh[k dk s fdlh vof/k d s fy, c<k ldxsa s fdUrq ;g of`) rhu ekg l s vf/kd ugh a gkxs h%" ijUrq ;g Hkh fd jkT; ljdkj fooj.kh ;k =Sekfld fooj.k nkf[ky dju s dh fu;r frfFk dk s fu/kkfZjr frfFk l s N% ekg dh vof/k rd Ck<k ldxs h fdUr q ,d ckj e sa rhu ekg l s vf/kd ugh a gkxs hA ¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&24 dh mi&/kkjk ¼8½ dk s fuEuor~ ifzrLFkkfir fd;k tk;xs k] ;Fkk& ^^¼8½¼d½ mi&/kkjk ¼1½ vFkok mi&/kkjk ¼3½ vFkok mi&/kkjk ¼4d½ e sa fofufnZ"V le; d s vna j fooj.kh vFkok mi&/kkjk ¼4½ vFkok] ;Fkk fLFkfr mi&/kkjk ¼6½ d s v/khu foLrkfjr frfFk d s vna j frekgh l s lca fa/kr LVsVeVsa ;fn O;olk;h nkf[ky dju s esa vlQy jgrk gS rk s og tqekZuk Hkqxrku dju s dk nk;h gkxs k& (i) foyEc d s iFz ke N% ekg d s fy, iRz ;ds ekg] vFkok mld s Hkkx] d s fy, lkr lkS ipkl :i; s dh jkf'k ( rFkk (ii) foyEc d s iRz ;ds vuqoÙkhZ ekg d s fy, izR;ds ekg] vFkok mld s Hkkx] d s fy, e sa ,d gtkj :i; s dh jkf'kA ¼[k½ [k.M ¼d½ e sa fofufnZ"V fooj.kh vFkok LVVs esaV] ;FkkfLFkfr fofgr rjhd s l s nkf[ky dju s d s iwoZ lca fa/kr O;olk;h }kjk [k.M ¼d½ e sa fofufnZ"V tqekZuk dk Hkqxrku fd;k tk;xs kA** ¼3½ 2005 dk vf/kfu;e 27 dh /kkjk&24 dh mi&/kkjk ¼9d½ foykfsir dh tk;xs hA 3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&24d esa la'kks/ku A&¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&24d e sa mfYyf[kr 'kCn legw ^^fufgr fdlh ckr d s gksrs gq,** d s igy s dk"sBd vkSj vda “¼1½** vUrfoZ"V fd;k tk;xs kA ¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&24d e sa fuEufyf[kr ubZ mi&/kkjk ¼2½ tkMs +h tk;xs h] ;Fkk& ^^¼2½¼d½ mi&/kkjk ¼1½ e sa varfoZ"V fdlh ckr d s gksr s gq, Hkh] vkink tSalh vlk/kkj.k fLFkfr e sa vk;qDr fdlh lkekU; ;k fo’k"sk vkn’s k }kjk vfHkfyf[kr fof’k"V dkj.kk sa l s lkekU; :i l s ;k fdlh {ks= fo’k"sk d s O;olkf;;k sa d s fy, mi&/kkjk ¼1½ e sa fufnZ"V fooj.kh nkf[ky dju s dh fu/kkfZjr rkjh[k dk s fdlh vof/k d s fy, c<k ldxsa s fdUrq ;g o`f) rhu ekg l s vf/kd ugh a gkxs h% (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 3 ijUrq ;g Hkh fd jkT; ljdkj mi&/kkjk ¼1½ e sa fufnZ"V fooj.kh nkf[ky dju s dh fu;r frfFk dk s fu/kkfZjr frfFk l s N% ekg dh vof/k rd Ck<k ldxs hA ¼[k½ mi&/kkjk ¼1½ d s v/khu fofufnZ"V le; d s vna j ;fn O;olk;h fooj.kh nkf[ky dju s e sa vlQy jgrk gS rk s og foyEc d s fy, izR;ds ekg d s fy, :0 ik¡p lkS dh jkf'k vFkok mldk Hkkx] dk Hkqxrku dju s dk nk;h gkxs kA ¼x½ mi&/kkjk ¼1½ e sa fofufnZ"V fooj.kh nkf[ky dju s d s iwo Z fofgr rjhd s l s lca fa/kr O;olk;h }kjk [k.M ¼[k½ e sa fofufnZ"V teq kZuk dk Hkqxrku fd;k tk;xs kA 4- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&25 esa la'kks/kuA&¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&25 dh mi&/kkjk ¼1½ dk [k.M ¼M-½ e sa 'kCn legw ^^vFkok rRdky fdlh vU; fof/k d s v/khu izoÙ` k** dk s foykfsir fd;k tk;xs kA ¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&25 dh mi&/kkjk ¼1½ dk [k.M ¼p½ foykfsir fd;k tk;xs kA 5- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk&27 esa la'kks/ku ¼2005 dk vf/kfu;e 27½ A& ¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&27 dh mi&/kkjk ¼1½ dk s fuEuor~ izfrLFkkfir fd;k tk;xs k] ;Fkk& ^^¼1½ ;fn dkbs Z fucfa/kr O;olk;h /kkjk&24 dh mi&/kkjk ¼3½ e sa fofufn"ZV fu;r frfFk d s igy s /kkjk&24 dh mi&/kkjk ¼3½ e sa fofufnZ"V fooj.kh nkf[ky dju s e sa vlQy jgrk gS rk s fofgr izkf/kdkjh O;olk;h dk s lquokb Z dk ;qfDr;qDr volj nus s d s ckn viu s loksZre foods l s O;olk;h }kjk n;s dj vkSj lnw ] ;fn dkbs Z gk]s dk fu/kkZj.k djxs k] % ijUrq ;g fd /kkjk&26 dh mi&/kkjk ¼2½ d s izko/kkuk sa d s rgr foLr`r vda {s k.k d s fy, p;fur O;olk;h d s lca /a k e sa ,slk dkbs Z dj fu/kkZj.k ugh a fd;k tk;xs k% ijUrq ;g vkSj fd ,sl s dj fu/kkZj.k d s fy, dkbs Z dkjZokgh ml foÙkh; o"kZ d s i'pkrorh Z o"kZ d s lekiu d s i'pkr gh izkjHa k dh tk,xh ftl o"kZ dh ckor O;olk;h }kjk /kkjk 24 dh mi&/kkjk ¼3½ d s v/;/khu nkf[ky dh tku s okyh fooj.kh e sa O;frØe fd;k x;k gk%s ijUrq ;g Hkh fd bl mi&/kkjk d s v/khu 'k:q dh xb Z dk;Zokgh izkjHa k gkus s dh frfFk l s nk s o"kk sZa d s vna j i.w kZ dj yh tk;xs h**A 6- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&31 esa la'kks/ku A&2005 dk vf/kfu;e 27 dh /kkjk&31 dh mi&/kkjk ¼2½ d s [k.M ¼[k½ d s ckn ,d u;k [k.M ¼x½ fuEuor~ tkMs +k tk;xs k] ;Fkk& ^^¼x½ bl mi&/kkjk d s v/khu O;olk;h dk s lquokbZ dk ;qfDr ;qDr volj iznku fd; s fcuk dkbs Z vkn's k ikfjr ugh a fd;k tk;xs k**A 7- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&37 esa la'kks/ku A&2005 dk vf/kfu;e 27 dh /kkjk&37 e sa mfYyf[kr 'kCn] dk"sBd ,o a vda ^^/kkjk 31 dh mi&/kkjk ¼1½** d s igy s 'kCn] dk"sBd ,o a vda ^^/kkjk&27 dh mi&/kkjk ¼1½** vUrfoZ"V fd;k tk;xs kA 8- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&39 esa la'kks/ku A&2005 dk vf/kfu;e 27 dh /kkjk&39 dh mi&/kkjk ¼2½ dk [k.M ¼iv½ e sa mfYyf[kr 'kCn legw ^^vFkok vf/kjkfsir 'kkfLr** d s ckn 'kCn legw ^^vFkok Hkqxr;s vFkZn.M** vUrfoZ"V fd;k tk;xs kA 9- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&52 esa la'kks/ku A&¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&52 dh mi&/kkjk ¼1½ e sa mfYyf[kr 'kCn vda vkSj dk"sBd ^^dh mi&/kkjk ¼1½ rFkk mi&/kkjk ¼4½** dk s 'kCn] vda vkSj dk"sBd ^^dh mi&/kkjk ¼1½ vFkok mi&/kkjk ¼1d½ vFkok mi&/kkjk ¼4½** l s izfrLFkkfir fd;k tk;xs kA ¼2½ 2005 dk vf/kfu;e 27 dh /kkjk&52 dh mi&/kkjk ¼4½ e sa mfYyf[kr 'kCn] vda vkSj dk"sBd ^^dh mi&/kkjk ¼1½ vkSj mi&/kkjk ¼4½** dk s 'kCn] vda vkSj dk"sBd ^^dh mi&/kkjk ¼1½ vFkok mi&/kkjk ¼1d½ vFkok mi&/kkjk ¼4½ l s ifzrLFkkfir fd;k tk;xs kA 10- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&54 esa la'kks/kuA A& ¼1½ 2005 dk vf/kfu;e 27 dh /kkjk&54 dh mi&/kkjk ¼1½ dk s fuEuor~ ifzrLFkkfir fd;k tk;xs k] ;Fkk& 4 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 ^^¼1½ bl vf/kfu;e d s iz;kts uk sa d s fy, bl vf/kfu;e dh /kkjk&24 dh mi&/kkjk ¼3½ dk Li"Vhdj.k d s vk'k; d s varxZr izR;ds fofufnZ"V O;olk;h viu s okf"kZd y[s kk dk vda {s k.k y[s kkdkj d s }kjk fu;r frfFk l s igy s djk;xs kA Li"Vhdj.k%& bl mi&/kkjk d s iz;kts uk sa d s fy, vfHkO;fDr ^^fofufnZ"V O;olk;h** l s vfHkizsr gkxs k& ¼d½ dEiuh vf/kfu;e] 1956 d s vFk Z d s varxZr dEiuh( rFkk ¼[k½ mi;qZDr dEiuh dk s NkMs d+ j O;olk;h ftldh ldy fcØh ,d djkMs + :i;k l s vf/kd gSA ¼2½ vf/kfu;e 27] 2005 dh /kkjk&54 dh mi&/kkjk ¼4½ dk s fuEuor~ ifzrLFkkfir fd;k tk;xs k] ;Fkk& ^^¼4½¼d½ ;fn dkbs Z O;olk;h mi&/kkjk ¼2½ vFkok mi&/kkjk ¼3½ d s izko/kkuk sa dk mYy?a ku djrk gS rk s og foyEc d s fy, vFkZn.M d s :Ik e sa iRz ;ds ekg d s fy, vFkok mldk Hkkx 5]000 ¼ik¡p gtkj½ :i;k dh jkf'k tk s vf/kdre 50]000 ¼ipkl gtkj½ :i;k rd gk s ldrh gS] Hkqxrku dju s dk nk;h gkxs kA ¼[k½ [k.M ¼d½ e ssa fofufnZ"V vFkZn.M dk Hkqxrku fofgr rjhd s l s izfrons u vFkok y[s kk rFkk LVVs eaVs ] ;FkkfLFkfr nkf[ky dju s d s iwoZ O;olk;h }kjk fd;k tk;xs k**A 11- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&56 esa la'kks/kuA&2005 dk vf/kfu;e 27 dh /kkjk&56 dk Li"Vhdj.k fuEuor~ ifzrLFkkfir fd;k tk;xs k] ;Fkk& ^^Li"Vhdj.k & bl /kkjk d s iz;kts uk sa d s fy, ,slk ekuk tk;xs k fd ekyk sa dk s mfpr rjhd s l s y[s kkc) ugh a fd;k x;k gS ;fn]& ¼d½ O;olk;h d s ekey s e sa ekyk sa dk s ;k rk s y[s kk [kkrk sa e sa ugh a p<+k;k x;k g S vFkok mUg sa bl rjg oxh—Z r fd;k x;k gS ftll s bl vf/kfu;e d s v/khu Hkxq r;s dj dh viopa uk lHa kkfor gS( vFkok ¼[k½ xkns ke vFkok Dyh;fjxa ] cqfdxa vFkok QkjokfMxa ,tUs V d s ekfyd vFkok O;fDr tk s ekyk sa d s ;krk;kr d s O;olk; e sa dk;Zjr gS d s ekey s e]sa /kkjk&59 dh mi&/kkjk ¼2½ d s v/khu fofgr ita h ,o a y[s kk e sa ekyk sa dk s mfpr rjhd s l s ugh a p<+k;k x;k gS( rFkk vfHkO;fDr ^^mfpr y[s kkda u** dk rn~uqlkj vk'k; xzg.k fd;k tk;xs k**A 12- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&72 esa la'kks/kuA&vf/kfu;e 27] 2005 dh /kkjk&72 dh mi&/kkjk ¼2½ e s mfYyf[kr 'kCn legw ^^iPphl ifzr'kr** dk s 'kCn legw ^^chl izfr'kr** l s ifzrLFkkfir fd;k tk;xs k**A 13- fcgkj ewY;of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&73 esa la'kks/kuA&¼1½ vf/kfu;e 27] 2005 dh /kkjk&73 dh mi&/kkjk ¼2½ e sa mfYyf[kr 'kCn legw ^^iPphl izfr'kr** dk s 'kCn legw ^^chl ifzr'kr** l s izfrLFkkfir fd;k tk;xs kA ¼2½& vf/kfu;e 27] 2005 dh /kkjk&73 dh mi&/kkjk ¼2½ e sa ,d Li"Vhdj.k fuEuor~ tkMs +k tk;xs k] ^^Li"Vhdj.k& bl mi&/kkjk d s iz;kts uk sa d s fy, vfHkO;fDr ^^fookfnr jkf'k** l s vfHkizsr gkxs k og jkf'k tk s fu/kkfZjr dj l s fookn d s o"kZ e sa O;olk;h }kjk tek dh xb Z dj dh jkf'k dk s ?kVku s d s ckn cprh gSA** fcgkj&jkT;iky d s vkn's k l]s foukns deq kj flUgk] ljdkj d s lfpoA ——— 27 ebZ 2011 lŒa ,yŒthŒ&1&06@2011@105&yts — fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukda 25 ebZ 2011 dk s vuqer fcgkj eYw ; of)Zr&dj ¼l'a kk/s ku½ vf/kfu;e] 2011 dk fuEufyf[kr vxa zts h 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 zts h Hkk"kk e sa izkf/kÑr ikB le>k tk;xs kA fcgkj&jkT;iky d s vkn's k l]s foukns dqekj flUgk] ljdkj d s lfpoA (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 5 [Bihar Act 8, 2011] BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2011 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT NO. 27 OF 2005) BE it enacted by the Legislature of the State of Bihar in the sixty-second 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, 2011. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force with effect from the date of notification. 2. Amendment to Section-24 of the Bihar Value Added Tax Act, 2005.— (1) The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely— “Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the returns or statements specified in sub-Section (1) or sub-Section (3) or sub-Section (4) or sub-Section (4A) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months:” Provided that the state Government may extend the date of filing the return or the quarterly return beyond the stipulated date by six months but not beyond three months at a time. (2) Sub-Section (8) of Section-24 of Act 27 of 2005 shall be substituted by the following, namely— “(8)(a) If a dealer fails to furnish the return within the time specified under sub-Section (1) or sub-Section (3) or sub-Section (4A) or the quarterly statement under sub- Section (4), or, as the case may be, within the date extended under sub-Section (6), he shall be liable to pay, by way of fine— (i) a sum of seven hundred and fifty rupees for each month, or part thereof, of the delay for the first six months of the delay; and (ii) a sum of one thousand rupees for each month, or part thereof, of the delay for each subsequent month of the delay. (b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return or the statement, as the case may be, specified in clause (a).” (3) Sub-Section (9A) of Section-24 of Act 27 of 2005 shall be deleted. 3. Amendment to Section-24A of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).—(1) The brackets and figure “(1)” shall be inserted before the words “Notwithstanding anything contained” in Section 24A of Act 27 of 2005. (2) The following new sub-Section (2) shall be added in Section-24A of Act 27 of 2005, namely—“(2)(a) Notwithstanding anything contained in sub-Section (1), the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the return specified in sub-Section (1) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months: Provided that the State Government may, by a notification, extend the date for filing the return specified in sub-Section (1) beyond the stipulated date, by a period not exceeding six months.” (b) If a dealer fails to furnish the return within the time specified under sub-Section (1), or the date extended in clause (a), he shall be liable to pay, by way of fine, a sum of five hundred rupees for each month, or part thereof, of the delay. (c) The fine specified in clause (b) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return specified sub-Section (1).” 6 (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 4. Amendment to Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).—(1) The words “or under any other law for the time being in force” in clause (e) of Sub- Section (1) of Section-25 of Act 27 of 2005 shall be deleted. (2) Clause (f) of Sub-Section (1) of Section-25 of Act 27 of 2005 shall be deleted. 5. Amendment to Section-27 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— (1) Sub-Section (1) of Section-27 of Act 27 of 2005 shall be substituted by the following, namely— “(1) If a registered dealer fails to furnish before the due date specified under sub- section (3) of section-24 the return specified under sub-Section (3) of Section-24, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, asses to the best of its judgment, the amount of tax due from the dealer and interest, if any: Provided that no such assessment shall be made in respect of a dealer who has been selected for detailed audit in terms of the provisions of sub-Section (2) of section-26: Provided further that no proceeding for such assessment shall be initiated except after the expiry of the financial year following the year in respect of which the dealer has defaulted in furnishing the return specified under sub-Section (3) of Section-24: Provided further also that a proceeding initiated under this sub-section shall be completed within a period of two years from the date of initiation.” 6. Amendment to Section-31 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— After clause (b) of sub-Section (2) of Section-31 of Act 27 of 2005, the following new clause (c) shall be added, namely— “(c) No order shall be passed under this sub-Section without giving the dealer a reasonable opportunity of being heard.” 7. Amendment to Section-37 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— The words, brackets and figures “sub-Section (1) of section-27” shall be inserted before the words, brackets and figures “sub-Section (1) of section 31” in Section 37 of Act 27 of 2005. 8. Amendment to Section-39 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— The words, “or fine payable” shall be inserted after the words “or penalty imposed” in clause (iv) of sub-Section (2) of Section-39 of Act 27 of 2005. 9. Amendment to Section-52 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— (1) The words, figures and brackets “sub-Section (1) and sub-Section (4) of” in sub- Section (1) of Section-52 of Act 27 of 2005 shall be substituted by the words, figures and brackets “sub-Section (1) or sub-Section (1A) or sub-Section (4) of”. (2) The words, figures and brackets “sub-Section (1) and sub-Section (4) of” in sub- Section (4) of Section-52 of Act 27 of 2005 shall be substituted by the words, figures and brackets “sub-Section (1) or sub-Section (1A) or sub-Section (4) of”. 10. Amendment to Section-54 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— (1) Sub-Section (1) of Section-54 of Act 27 of 2005 shall be substituted by the following, namely— “(1) Every specified dealer 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. Explanation.— For the purposes of this sub-Section, the expression “specified dealer” shall mean— (a) a Company within the meaning of the Companies Act, 1956; and (b) a dealer other than a Company, as aforesaid, whose gross turnover exceeds one crore rupees.” (2) Sub-Section (4) of Section-54 of Act 27 of 2005 shall be substituted by the following, namely— “(4) (a) If a dealer contravenes the provisions of sub-Section (2) or sub-Section (3), he shall be liable to pay, by way of fine, a sum of five thousand rupees for each (cid:18)बहार गजट (असाधारण), 27 eb Z 2011 7 month, or part thereof, of the delay, subject to a maximum of fifty thousand rupees.”. (b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the report or, as the case maybe, the accounts and statements.” 11. Amendment to Section-56 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).—The Explanation to section-56 of Act 27 of 2005 shall be substituted by the following, namely— “Explanation.— For the purposes of this section it shall be deemed that goods have not been properly accounted for if,— (a) in the case of a dealer, the goods have either not been entered in the books of accounts or they have been classified in a manner which is likely to lead to evasion of tax payable under the Act; and (b) in the case of the owner of a warehouse, or a clearing, booking or forwarding agent, or a person engaged in the business of transporting goods, the goods have not been properly entered in such registers and accounts as may be prescribed under sub-Section (2) of Section-59; and the expression “proper accounting” shall be construed accordingly.” 12. Amendment to Section-72 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— In sub-Section (2) of section-72 of Act 27 of 2005, the words “twenty-five percent” shall be substituted by the words “twenty percent”. 13. Amendment to Section-73 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).—(1) In sub-Section (2) of section-73 of Act 27 of 2005, the words “twenty-five percent” shall be substituted by the words “twenty percent”. (2) The following explanation shall be added to sub-Section (2) of section-73 of Act 27 of 2005, namely— “Explanation.— For the purposes of this sub-Section, the expression “amount in dispute” shall mean the sum remaining after deducting from the tax assessed, the amount of tax deposited by the dealer in respect of the year to which the dispute relates.” By order o f the Governor of Bihar, VINOD KUMAR SINHA, Secretary to the Government. ———— अधी0क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु5ित। (cid:18)बहार गजट (असाधारण) 240-571+400-ड(cid:15)0ट(cid:15)0पी0। Website: http://egazette.bih.nic.in