The BIHAR TAXATION LAW (AMENDMENT AND VALIDATION) ACT, 2017

ि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 13 भ(cid:4)(cid:20) 1(cid:21)3(cid:21) (cid:22)श(cid:23)(cid:24) ((((स(cid:23)(cid:25) पटन(cid:4) (cid:28)(cid:21)(cid:28))))) पटन(cid:4)(cid:29) स(cid:30)मव(cid:4)र(cid:29) 4444 ििििससससतततत(cid:21)(cid:21)(cid:21)(cid:21)बबबब रररर 2(cid:23)1(cid:28) ffffooooffff////kkkk ffffooooHHHHkkkkkkkkxxxx ——— vvvvffff////kkkkllllppwwppww uuuukkkk 4444 ffffllllrrrrEEEEccccjjjj 2222000011117777 lŒa ,ythŒ&01&19@2017&168 yts %—fcgkj fo/kku eMa y }kjk ;Fkkikfjr dk fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukda 30 vxLr 2017 dk s vuqefr n s pqd s gS] bld s }kjk loZlk/kkj.k dh lpw uk d s fy; s izdkf'kr fd;k tkrk gSA fcgkj&jkT;iky d s vkn's k l]s eukts deq kj] ljdkj d 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) 4 िसत(cid:21) बर 2017 [ffffccccggggkkkkjjjj vvvvffff////kkkkffffuuuu;;;;eeee 19, 2017] fcgkj djk/kku fof/k ¼la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2017 fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku ,oa fof/kekU;dj.k djus ds fy, vf/kfu;e Hkkjr x.kjkT; ds vM+lBosa o"kZ esa fcgkj jkT; fo/kku&eaMy n~okjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼l’a kk/s ku ,o a fof/kekU;dj.k½ vf/kfu;e] 2017 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g igyh tqykbZ] 2017 d s izHkko l s izoR` r gkxs kA 2- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 dk la’kks/kuA&fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 fuEuor~ ifzrLFkkfir fd;k tk;xs k] ;Fkk& ^^14- dj dh njA&ekyk sa dh foØ; dher ij ipkl ifzr’kr l s vuf/kd ,slh nj l]s tk s jkT; ljdkj] ,slh 'krk sZa vkSj fuc/a kuk sa d s v/khu jgr s gq,] vf/klpw uk }kjk fofufnZ"V dj]s dj lna k; gkxs kA** 3- fof/kekU;dj.kA&¼1½ fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 e sa fd, x, l’a kk/s ku lHkh iz;kts uk sa gsrq 2017 d s tqykb Z ekg dh igyh rkjh[k d s izHkko l s lHkh rkfRod le; e sa fof/kekU;r% ,o a izHkkodkjh :Ik l s izoÙ` k ,o a lnSo izo`Ùk le>k tk;xs kA ¼2½ bl vf/kfu;e d s izo`Ùk gkus s d s iwoZ fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼fcgkj vf/kfu;e 13] 2017 }kjk ;Fkk l’a kkfs/kr½ dh /kkjk&14 ,o a /kkjk&13 dh mi/kkjk ¼1½ d s v/khu fuxZr dkbs Z vf/klpw uk] lHkh Ikz;kts uk sa gsrq] 2017 d s tqykbZ ekg dh igyh rkjh[k d s iHz kko l]s fof/kekU;r% ,o a izHkkodkjh :Ik l s izo`Ùk le>h tk,xhA ¼3½ fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 e sa fd, x, l’a kk/s ku ;k mi/kkjk ¼2½ e sa of.kZr vf/klpw ukvk sa d s v/khu vf/kjkfsir ;k lxa zfgr dkbs Z dj] lHkh Ikz;kts uk sa gsrq fof/kekU;r% ,o a izHkkodkjh :Ik l s vf/kjkfsir] fu/kkfZjr] lxa zfgr le>k ,o a lnSo le>k tk,xk ekuk s mDr vf/klpw uk,¡ lHkh rkfRod le; e sa izoÙ` k Fkh a ,o a fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj d s fdlh fu.kZ;] fMØh vFkok vkn’s k e sa fdlh ckr d s gksr s gq, Hkh& ¼d½ fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 e sa fd, x, l’a kk/s ku ;k mi/kkjk ¼2½ d s v/khu fuxZr vf/klpw ukvk sa ds }kjk izkIr ;k lxa zfgr fdlh jkf’k dh okilh gsrq fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj e sa dkbs Z okn ;k dkbs Z dkjZokbZ u rk s izkjHa k dh tk;xs h] u pyk;h tk;xs h vkSj u gh tkjh j[kh tk;xs h( ¼[k½ fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 e sa fd, x, l’a kk/s ku ;k mi/kkjk ¼2½ d s v/khu fuxZr vf/klpw ukvk sa ds }kjk izkIr ;k lxa zfgr fdlh jkf’k dh okilh gsrq fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk dkbs Z fMØh vFkok vkn’s k dk izoÙkZu ugh a djk;k tk;xs k( ¼x½ ,slh lHkh jkf’k] tk s fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 e sa fd, x, l’a kk/s ku ;k /kkjk&13 dh mi/kkjk ¼2½ d s v/khu fuxZr vf/klpw ukvk as d s QyLo:Ik lxa zfgr dh tk ldrh Fkh ijarq ftudk lxa zg.k ugh a fd;k x;k gk]s fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk&14 e sa fd, x, l’a kk/s ku ;k mi/kkjk ¼2½ d s v/khu fuxZRk vf/klpw ukvk sa d s vuq:Ik olyw dh tk ldxs hA fcgkj&jkT;iky d s vkn's k l]s eukts deq kj] ljdkj d s l;a Dq r lfpoA ——— 4444 ffffllllrrrrEEEEccccjjjj 2222000011117777 lŒa ,yŒthŒ&01&19@2017&169 yts %—fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukda 30 vxLr 2017 dk s vuqer fcgkj dkjk/kku fof/k ¼l'a kk/s ku ,o a fof/kekU;dj.k½ vf/kfu;e] 2017 dk fuEufyf[kr vxa zth 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 zth Hkk"kk e sa izkf/kÑr ikB le>k tk;xs kA fcgkj&jkT;iky d s vkn's k l]s eukts deq kj] ljdkj d s l;a Dq r lfpoA 3 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 4 िसत(cid:21) बर 2017 [Bihar Act 19, 2017] THE BIHAR TAXATION LAW (AMENDMENT AND VALIDATION) ACT, 2017 AN ACT to amend and validate the Bihar Value Added Tax Act, 2005 (Bihar Act 27, 2005). BE it enacted by the Legislature of the State of Bihar in the Sixty-eighth Year of the Republic of India as follows:- 1. Short title, extent and commencement.—(1) This Act may be called the Bihar Taxation Law (Amendment and Validation) Act, 2017. (2) It extends to the whole of the State of Bihar. (3) It shall come into force with effect from the first day of July, 2017. 2. Amendment of section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).- Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the following, namely:- “14. Rate of Tax.- Tax shall be payable on the sale price of the goods at such rate not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.” 3. Validation .— (1) The amendment made in Section-14 of the Bihar Value Added Tax Act, 2005 shall be deemed to be in force and always be in force, for all purposes, validly and effectively for all material times with effect from the first day of July, 2017. (2) Any notification under sub-section (1) of Section-13 and Section-14 of the Bihar Value Added Tax Act, 2005 (as amended by Bihar Act 13 of 2017) issued before the commencement of this Act shall be deemed to be, for all purposes, as validly and effectively issued with effect from the first day of July, 2017. (3) Any imposition of tax, or collection, made in pursuance of amendment made in Section-14 or notifications mentioned in sub-section (2) shall be deemed to be and to have always been, for all purposes, as validly and effectively, imposed, assessed, collected, as if the said notifications had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other authority:- (a) No suit or other proceedings shall be maintained or continued in any Court, Tribunal or other authority for the refund of any amount received or realized by way of amendment made in Section-14 or notifications as mentioned in sub-section (2). (b) No Court, tribunal or other authority shall enforce any decree, or order directing the refund of any amount received or realized by way of amendment made in Section-14 or any notifications as mentioned in sub-section(2). (c) Recoveries shall be made in accordance with the amendment made in Section-14 or notifications as mentioned in sub-section (2) of all amounts which could have been collected by the amendment made in Section-14 or notifications as mentioned in sub-section (2) but which had not been collected. By Order of the Governor of Bihar, MANOJ KUMAR, Joint 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(cid:16) ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15) 797 $5&1+400$ड(cid:17)*ट+*प(cid:17)*? Website: http://egazette.bih.nic.in