The BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008

ि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 1111 पपपपौौौौषषषष 1111999933330000 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 555577777777)))) पपपपटटटटननननाााा,,,, ससससोोोोममममववववाााारररर 22222222 ,,,,ददददसससस....बबबब रररर 2222000000008888 fof/k foHkkx &&&&&& vf/klwpuk,a 22 fnlEcj 2008 la0&,y0th0&1&22@2008@yst%187&fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 18 fnlEcj] 2008 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS%& fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA ¼fcgkj vf/kfu;e 28] 2008½ fcgkj ewY; of)Zr dj ¼la’kks/ku½ vf/kfu;e] 2008 izLrkouk%& vlk/kkj.k fLFkfr ;Fkk izkd`frd vkink esa vfrfjDr dj dh ns;rk ls foeqfDr nsus rFkk fjVuZ nk;j djus vkSj dj tek djus dh rkjh[k c<+kus gsrq izko/kku djus ds fy, fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e la[;k&27@2005½ esa la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; ds mulBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks %& 1- laf{kIr uke] foLrkj ,oa izkjEHkA& ¼1½ ;g vf/kfu;e fcgkj eYw ; of)Zr dj ¼l’a kk/s ku½ vf/kfu;e] 2008 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjar izo`Ùk gkxs kA 2- fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@2005½ dh /kkjk&3 d d esa la’kks/ku A& fcgkj eYw ; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e lŒa 27@2005½ dh /kkjk&3 d d dh mi /kkjk ¼3½ d s ckn ,d u;h mi /kkjk ¼4½ fuEu izdkj l s vUr%LFkkfir fd;k tk;xs k%& ¼4½ bl /kkjk e sa vUrfoZ"V fdlh ckr d s gksr s gq, Hkh] jkT; ljdkj ykds fgr e sa vf/klpw uk e sa ;Fkk fofufnZ"V fuc/kZu ,o a 'kÙkk sZa d s v/;/khu vfrfjDr dj d s mnxzg.k l s foefqDr n s ldxs hA 3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27@2005½ dh /kkjk&24 esa la’kks/kuA& 2 (cid:18)बहार गजट, (असाधारण)] 22 fnlEcj 2008 ¼1½- fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e l[a ;k 27@2005½ dh /kkjk&24 dh mi /kkjk ¼6½ e sa ,d ijUrdq fuEu idz kj l s vUr%LFkkfir fd;k tk;xs k %& ^^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 ls lkekU; :i l s ;k fdlh {ks= fo’k"sk d s O;olkf;;k sa d s fy, mi /kkjk ¼6½ e sa fooj.kh ;k =Sekfld 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 o`f) rhu ekg l s vf/kd ugh a gkxs hA 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 Ng ekg dh vof/k rd c<+k ldxs h fdUrq ,d ckj e sa rhu ekg l s vf/kd ugh a gkxs hA** ¼2½- fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&24 dh mi /kkjk ¼9½ d s [k.M ¼x½ d s ckn ,d u;k [k.M ¼?k½ fuEu idz kj l s vUr%LFkkfir fd;k tk;xs k%& ^^¼?k½ bl mi /kkjk d s [k.M ¼d½ ,o a ¼[k½ e sa vUrfoZfuZf"V fdlh ckr d s gksr s gq, Hkh vk;Dq r vkink tSlh vlk/kkj.k fLFkfr e sa lkekU; ;k fof’k"V 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, bl mi /kkjk d s [k.M ¼d½ ,o a ¼[k½ e sa dj Hkqxrku gsrq fu;r rkjh[k dh vof/k dk s c<+k ldxsa s fdUrq ;g of`) 3 ekg l s vf/kd ugh a gkxs hA ijUrq jkT; ljdkj bl mi&/kkjk d s [k.M ¼d½ ,o a ¼[k½ e sa ;Fkk fofgr dj Hkqxrku dh fu;r rkjh[k dk s Ng ekg rd dh vof/k rd c<+k ldxs h fdUrq ,d ckj e sa rhu ekg l s vf/kd ugh a gkxs hA** 4- fujlu ,oa O;ko`fÙk A& ¼1½ fcgkj eYw ; of)Zr dj vf/kfu;e ¼l’a kk/s ku½ v/;kn’s k] 2008 ¼fcgkj v/;kn’s k l[a ;k 3] 2008½ bld s }kjk fujflr fd;k tkrk gAS ¼2½ ,sl s fujlu d s jgr s gq, Hkh mDr v/;kn’s k d s }kjk ;k v/khu iznÙk fdlh 'kfDr d s iz;kxs e sa fd;k x;k dkbs Z dk;Z ;k dh x;h dkbs Z dkjZokbZ bl vf/kfu;e }kjk ;k d s v/khu iznÙk 'kfDr;k sa d s iz;kxs esa fd;k x;k ;k dh x;h le>h tk;xs h ekuk sa ;g vf/kfu;e ml fnu izo`Ùk 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] jktsUæ dqekj feJ] ljdkj ds lfpoA &&&&&& 22 fnlEcj 2008 l0a &,y0th0&1&22@2008@188 yts %A&fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukda 18 fnlEcj] 2008 dk s vuqer fcgkj eYw ; of)Zr dj ¼l'a kk/s ku½ vf/kfu;e] 2008 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 ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA (Bihar Act 28, 2008) THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008 AN ACT Preamble :- To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and to make provision for exemption from levy of additional tax and to extend the date of filing return and payment of tax in extra ordinary situation such as natural disaster etc. BE it enacted by the Legislature of the State of Bihar in the fifty-ninth 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 2008. (2 ) It shall extend to the whole of the State of Bihar. (3 ) It shall come into force at once. 2 . Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no. 27/2005) .– (cid:18)बहार गजट, (असाधारण)] 22 fnlEcj 2008 3 After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:- (4) Notwithstanding anything contained in this section, the State Govt. may, by notification and subject to such conditions and restrictions as may be specified therein exempt from the levy of Additional Tax in the public interest. 3 . Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).– (1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005 (Act No. 27/2005) shall be inserted in the following way:- “Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months. Provided also that the State Government may extend the due date of filing return / quarterly statement beyond stipulated date for a period of six months but not more than three months at a time.” (2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way : “(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in sub- section (a) provided that such extension shall not exceed three months. Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time.” 4. Repeal and Savings .- (1) The Bihar Value Added Tax (Amendment) Ordinance, 2008, (Bihar Ordinance no. 3, 2008) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken in the exercise of any powers conferred by or under the said Ordinance shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act as if this Act was in force on the day on which such thing or action was done or taken. fcgkj&jkT;iky ds vkns'k ls] jktsUæ dqekj feJ] ljdkj ds lfpoA ———— अधी0क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु,ित। (cid:18)बहार गजट (असाधारण) 577- 571 +400-ड(cid:15)0ट(cid:15)0पी0।