The Bihar Value Added Tax (Amendment and Validation) Act, 2015

(cid:4)(cid:4)ननबबधधंं नन ससंं(cid:10)(cid:10) य याा पी0ट(cid:21)0-40 ॢॢबबह(cid:4)र गगजजटट [स(cid:3)ध(cid:3)रण [क(cid:8) ॢॢॢबबबहहह(cid:4)(cid:4)(cid:4)ररर सससरररककक(cid:4)(cid:4)(cid:4)ररर हहह(cid:4)(cid:4)(cid:4)ररर(cid:4)(cid:4)(cid:4) (cid:10)(cid:10)(cid:10)ककक(cid:4)(cid:4)(cid:4)०००शशशततत 2(cid:24) (cid:25)(cid:4)वण 1(cid:19)3(cid:30) (cid:31)श(cid:15) (स(cid:14)(cid:15) पटन(cid:4) (cid:19)42) पपटटनन(cid:4)(cid:4)! बधु वार, 1(cid:19) [ग# त 2(cid:15)15 fof/k foHkkx ——— vf/klpw uk,a 19 vxLr 2015 lŒa ,y0th0&1&14@@22001155@yst% 114—ffccggkkjj ffoo//kkkkuu eeMaMa yy }}kkjjkk ;;FFkkkkiikkffjjrr ffuuEEuuffyyff[[kkrr vf/kfu;e] ffttlliijj jjkkTT;;iikkyy ffnnuukkddaa 1133 vvxxLLrr 2015 ddkk s s vvuueqeq ffrr nn s s ppqdqd sa sa gg]S]S bblldd ss }}kkjjkk lloo&&ZZ llkk//kkkkjj..kk ddhh llppww uukk dd ss ffyy;; ss iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg SS AA ffccggkkjj&&jjkkTT;;iikkyy dd s s vvkknn''ss kk ll]]ss eukts deq kj, lljjddkkjj dd s s l;a Dq r lfpoA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 fcgkj eYw ;of)Zr dj ¼l’a kk/s ku ,o a fof/kekU;dj.k½ vf/kfu;e] 2015 [fcgkj vf/kfu;e 13] 2015 ] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; d s fN;klBo s o"k Z e sa fcgkj jkT; fo/kkueMa y }kjk fuEufyf[kr :Ik e sa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj ewY;of)Zr dj ¼l’a kk/s ku ,o a fof/kekU;dj.k½ vf/kfu;e] 2015 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w k Z fcgkj jkT; e sa gkxs kA ¼3½ bl vf/kfu;e dh /kkjk&2] /kkjk&3 ,o a /kkjk&12 rqjr izoÙ` k gkxs h] tcfd /kkjk&4] /kkjk&5] /kkjk&6] /kkjk&7] /kkjk&8] /kkjk&9] /kkjk&10 ,o a /kkjk&11 fnukda 31oh a ekp]Z 2012 d s iHz kko l s izoÙ` k le>h tk,xhA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3 dh mi&/kkjk ¼3½ esa la’kks/kuA& fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3 dh mi&/kkjk ¼3½ d s [kMa ¼[k½ d s çFke ijUrdq e sa ç;Dq r 'kCn **ik¡p yk[k :i;*s* dk s 'kCn **nl yk[k :i;*s* }kjk çfrLFkkfir fd, tk,xa As 3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3dd esa la’kks/kuA& fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 3dd e sa ç;Dq r 'kCn **çR;ds O;ogkjh ftldk** d s ckn 'kCn **bl /kkjk d s v/khu fuxZr vf/klpw uk e sa fofufn"ZV oLrvq k sa dk** tkMs s+ tk,xa As 4- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½ e as ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As 5- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼7½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼7½ e as ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As 6- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼8½ esa la’kks/kuA& fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼8½ d s [k.M ¼d½ e sa ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** d s ckn 'kCn ,o a vda **;k mi&/kkjk ¼1d½** tkMs +s tk,xa As 7- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ esa la’kks/kuA& ¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ e as ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As ¼2½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ d s [k.M ¼[k½ e sa ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As 8- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼12½ esa la’kks/kuA& fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼12½ e as ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As 9- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 25 dh mi&/kkjk ¼1½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 25 dh mi&/kkjk ¼1½ e as ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As 10- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 32 dh mi&/kkjk ¼1½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 32 dh mi&/kkjk ¼1½ d s [kMa ¼[k½ e sa ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** 'kCn ,o a vda **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,xa As 11- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 93 dh mi&/kkjk ¼2½ esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 93 dh mi&/kkjk ¼2½ d s [kMa ¼n½ e sa ç;Dq r 'kCn ,o a vda **mi&/kkjk ¼1½** d s ckn 'kCn ,o a vda **,o a ¼1d½]** tkMs +s tk,xa As 12- fof/kekU;dj.k ,oa O;ko`frA& ¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½] /kkjk 24 dh mi&/kkjk ¼7½] /kkjk 24 dh mi&/kkjk ¼8½] /kkjk 24 dh mi&/kkjk ¼10½] /kkjk 24 dh mi&/kkjk ¼10½ d s [kMa ¼[k½] /kkjk 24 dh mi&/kkjk ¼12½] /kkjk 25 dh mi&/kkjk ¼1½] /kkjk 32 dh mi&/kkjk ¼1½ d s [kMa ¼[k½ ,o a /kkjk 93 dh mi&/kkjk ¼2½ d s [kMa ¼n½ e sa l'a kk/s ku] lHkh i;z kts uk sa gsr]q 2012 d s ekp Z dh 31oh a rkjh[k d s iHz kko l]s lHkh rkfRod le; l s fof/kekU;r% ,o a iHz kkodkjh :Ik l]s izoÙ` k ,o a lnoS izoÙ` k le> s tk,xa As ¼2½ ¼i½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ ,o a bld s v/khu cuk;h x;h fu;ekoyh ,o a fuxZr vf/klpw uk d s v/khu dkbs Z dj fu/kkZj.k] dj lxa gz .k] lek;kts u] ?kVko vFkok lxa .ku vFkok d`r dkbs Z vU; dkjZokbZ vFkok dh xb Z dkbs Z ckr ;k dh tku s d s fy, vk’kf;r dkbs Z ckr ;k dkjZokb]Z lHkh i;z kts uk as gsr]q fof/kekU;r% ;k iHz kkodkjh :Ik l]s fu/kkfZjr] lxa fzgr] lek;kfstr] ?kVk;h x;h] lxa f.kr vFkok dh xb Z le>h ,o a lnSo le>h tk;xs h ekuk sa bl l’a kk/s ku }kjk l'a kkfs/kr /kkjk 24] /kkjk 25] /kkjk 32 ,o a /kkjk 93 lHkh rkfRod le; e as izoÙ` k Fkh rFkk] rnu~ qlkj] fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj d s fdlh fu.k;Z ] fMØh vFkok vkn's k e as fdlh ckr d s gksr s gq, Hkh& बहार गजट (असाधारण), 19 अग(cid:28) त 2015 3 ¼d½ ,sl s dj] C;kt vFkok 'kkfLr d s :Ik e sa izkIr dh xbZ vFkok Hkxq rku dh x;h fdlh jkf'k dh okilh gsr q dkbs Z okn ;k dkbs Z vU; dkjZokb Z u rk s fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj e sa izkjEHk dh tk;xs h] u pyk;h tk;xs h vkSj u gh tkjh j[kh tk;xs h( ¼[k½ izkIr ;k olyw fd, x, ,ls s dj] C;kt vFkok 'kkfLr dh jkf'k dh okilh gsr q fMØh vFkok vkn's k dk izoruZ fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk ugh a djk;k tk;xs kA ¼x½ ,slh lHkh jkf’k] tk s fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼6½] /kkjk 24 dh mi&/kkjk ¼7½] /kkjk 24 dh mi&/kkjk ¼8½] /kkjk 24 dh mi&/kkjk ¼10½] /kkjk 24 dh mi&/kkjk ¼10½ d s [kMa ¼[k½] /kkjk 24 dh mi&/kkjk ¼12½] /kkjk 25 dh mi&/kkjk ¼1½] /kkjk 32 dh mi&/kkjk ¼1½ d s [kMa ¼[k½ ,o a /kkjk 93 dh mi&/kkjk ¼2½ d s [kMa ¼n½ e sa bl vf/kfu;e }kjk fd; s x; s l’a kk/s ku d s QyLo:i fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 d s v/khu lxa fzgr dh tk ldrh Fkh ijUr q ftudk lxa zg.k ugh a fd;k x;k] dk lxa gz .k mi;qDZ r /kkjkvk sa e sa fd, x, l’a kk/s ku d s vuqlkj fd;k tk ldxs kA ¼ii½ 'kda kvk sa d s fujkdj.k gsr q ,rn ~ }kjk ;g ?kkfs"kr fd;k tkrk gS fd fdlh O;fDr dh vksj l s ,ls k dkbs Z dk; Z ;k ykis ] tk s bu /kkjkvk sa d s izoÙ` k ugh a gkus s dh n'kk e sa naMuh; ugh gksrk] vijk/k d s :i e sa nMa uh; ugh a gkxs kA** fcgkj&jkT;iky d s vkn's k l]s eukts deq kj, ljdkj d s l;a Dq r lfpoA 19 vxLr 2015 l0a ,y0th0&1&14@2015@yts % 115 —fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukda 13 vxLr 2015 dk s vueq r fcgkj eYw ;of)Zr dj ¼l’a kk/s ku ,o a fof/kekU;dj.k½ vf/kfu;e] 2015 dk fuEufyf[kr vxa tzs h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk idz kf'kr fd;k tkrk gS] ftl s Hkkjrh; lfao/kku d s vuPq Nns &348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa tzs h Hkk"kk e sa izkf/kd`r ikB le>k tk;xs k A fcgkj&jkT;iky d s vkn's k l]s eukts deq kj, ljdkj d s l;a Dq r lfpoA Bihar Value Added Tax (Amendment and Validation) Act, 2015 [Bihar Act 13, 2015] 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 Sixty-Sixth 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 and Validation) Act, 2015. (2) It shall extend to the whole of the State of Bihar. (3) Section- 2, Section- 3 and Section- 12 of this Act shall come into force at once where as section- 4, section- 5, section- 6, section- 7, section- 8, section- 9, section- 10 and Section- 11 shall be deemed to have come in force with effect from the 31st day of March, 2012 2. Amendment in sub-section (3) of section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- The words “five lakh rupees” used in first proviso of clause (b) of sub-section (3) of section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words “ten lakh rupees”. 3. Amendment in section 3AA of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- After the words “every dealer whose gross turnover” used in section 3AA of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words “of goods specified in notification issued under this section” shall be added. 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 4. Amendment in sub-section (6) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub-section (6) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”. 5. Amendment in sub-section (7) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub-section (7) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”. 6. Amendment in sub-section (8) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- After the words and figures “sub-section (1)” used in clause (a) of sub-section (8) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures “or sub-section (1A)” shall be added. 7. Amendment in sub-section (10) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- (1) The words and figures “sub-section (1)” in sub-section (10) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”. (2) The words and figures “sub-section (1)” used in clause (b) of sub-section (10) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”. 8. Amendment in sub-section (12) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub-section (12) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”. 9. Amendment in sub-section (1) of section 25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-sections (1)” used in sub-section (1) of section 25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-sections (1A)”. 10. Amendment in clause (b) of sub-section (1) of section 32 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in clause (b) of sub-section (1) of section 32 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the words and figures “sub-section (1A)”. 11. Amendment in clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- After the words and figures used in “sub-section (1)” of clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures “and (1A)” shall be added. 12. Validation and Saving— (1) The amendments made by this Act in provisions of sub-section (6) of section 24, sub-section (7) of section 24, sub-section (8) of section 24, sub-section (10) of section 24, clause (b) of sub-section (10) of section 24, sub-section (12) of section 24, sub-section (1) of section 25, clause (b) of sub-section (1) of section 32 and clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be deemed to have been in force and always be in force, for all purposes, validly and effectively for all material times with effect from the 31st day of March, 2012. (2) (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and rules made there under shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken or done as if the section 24, section 25, section 32 and section 93 as amended by this बहार गजट (असाधारण), 19 अग(cid:28) त 2015 5 amendment had been in force for all material times and, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other Authority:- (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty; (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty; (c) recoveries may be made in accordance with the provisions of sub-section (6) of section 24, sub-section (7) of section 24, sub-section (8) of section 24, sub-section (10) of section 24, clause (b) of sub-section (10) of section 24, sub-section (12) of section 24, sub- section (1) of section 25, clause (b) of sub-section (1) of section 32 and clause (r) of sub- section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) of all amounts which could have been collected under the Bihar Value Added Tax Act, 2005 by reason of amendment made in the above section 24 , section 25, section 32 and section 93 by this amendment but which had not been collected. (ii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this amendment in the above provisions had not come into force.” By order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to 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) 942'5)1+400'ड(cid:17)-ट.-प(cid:17)-? Website: http://egazette.bih.nic.in