असाधारण
िबहार
(सं0 पटना 482) पटना
laΠ,y0th0&01&14@2020
vf/kfu;e] ftlij egkefge jkT;iky fnukad 7 vxLr
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
िनबंधन
असाधारण अंक
सरकार ᳇ारा ᮧकािशत
19 Jko.k 1942 (श0)
पटना, lkseokj, 10 vxLr 2020
fof/k foHkkx
———
vf/klwpuk
10 vxLr 2020
@2020@4379@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr
jkT;iky fnukad 7 vxLr 2020 dks vuqefr ns pqds
lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
ih0
ljdkj ds
िनबंधन la[;k पी0टी0-40
ᮧकािशत
fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
dks vuqefr ns pqds gSa] blds }kjk
fcgkj&jkT;iky ds vkns'k ls]
ih0 lh0 pkS/kjh]
ljdkj ds lfpoA
2 िबहार गजट (असाधारण), 10 vxLr 2020
[fcgkj vf/kfu;e 06] 2020] fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f”kfFkyhdj.k½ vf/kfu;e] 2020 d q N v f / k f u ; e k s a e s a l e ; & l h e k d h v o f / k l s l a c a f / k r i z k o / k k u k s a d k f ” k f F k y h d j . k d j u s d s f y , vf/kfu;e A Hkkjr x.kjkT; ds bdgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f”kfFkyhdj.k½ vf/kfu;e] 2020 dgk tk ldsxkA ¼2½ bldk izlkj lEiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g fnukad 20 ekpZ] 2020 ds izHkko ls ykxw ekuk tk;sxkA 2- ifjHkk"kk & ¼1½ bl vf/kfu;e esa tc rd fd lanHkZ ls vU;Fkk visf{kr u gks& ¼d½ ^^fofufnZ"V vf/kfu;e** ls vfHkizsr gS& fcgkj foÙk vf/kfu;e 1981, ¼fcgkj vf/kfu;e] 5/1981½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e] 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e] 16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e] 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ fcgkj vf/kfu;e] 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e] 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e] 4@2018½ ¼2½ ;gk¡ iz;qDr fd, x, oSls “kCn vkSj vfHkO;fä;k¡ tks ;gka ifjHkkf"kr ugha gSa] ysfdu os fofufnZ"V vf/kfu;e esa ifjHkkf"kr gSa] muds vFkZ ml vf/kfu;e esa Øe'k% fufnZ"V vFkZ ds vuqdwy gksaxsA 3- fofufnZ"V vf/kfu;e ds dqN izko/kkuksa dk f'kfFkyhdj.k& tgka dgha Hkh fofufnZ"V vf/kfu;e ds vUrxZr ,slh dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s fdlh le; lhek dks fufnZ"V ;k fu/kkZfjr ;k vf/klwfpr fd;k x;k gks] tks 20 ekpZ] 2020 ls 29 twu] 2020 ds nkSjku iM+rk gks & ¼d½ fofufnZ"V vf/kfu;e ds izko/kkuksa ds vUrxZr fdlh izkf/kdkjh ;k U;k;kf/kdj.k] pkgs ftl uke ls tkuk tk,] ds }kjk fdlh dk;Zokgh dks iwjk djus ;k fdlh vkns”k dks ikfjr djus ;k fdlh uksfVl] lwpuk] vf/klwpuk] Lohd`fr ;k vuqeksnu dk fuxZeu ;k bl rjg dh dksbZ dkjZokbZ pkgs ftl uke ls tkuk tk,( ;k ¼[k½ fofufnZ"V vf/kfu;e ds izko/kkuksa ds v/khu dksbZ vihy] tckc ;k vkosnu QkbZy djuk ;k dksbZ fjiksVZ] nLrkost] LVsVesUV ;k vU; ,sls vfHkys[k] pkgs ftl uke ls tkuk tk,] dks izLrqr djuk] vkSj tgk¡ ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr ,slh le; lhek ds Hkhrj ugha fd;k x;k gS] rc ,slh dkjZokbZ dks iw.kZ ;k vuqikfyr djus fy;s le;&lhek] fofufnZ"V vf/kfu;e esa dqN Hkh fofgr gksus ds ckotwn] fnukad 31 fnlEcj] 2020 ;k 31 fnlEcj] 2020 ds ckn ,slh vU; frfFk fdUrq 31 fnlEcj] 2021 ls vf/kd ugha] tks jkT; ljdkj }kjk vf/klwpuk ds ek/;e ls bl lanHkZ esa fufnZ"V fd;k tk;] rd foLrkfjr gksxh( ijUrq jkT; ljdkj fofHkUu dkjZokbZ;ksa dks iwjk djus ;k vuqikyu djus ds fy;s vyx& vyx rkjh[kksa dks fufnZ"V dj ldrh gS( ijUrq ;g vkSj fd ,slh dkjZokbZ esa fuEufyf[kr “kkfey ugha gkasxs& ¼i½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr jftLVªhdj.k gsrq vkosnu dh QkbZfyax vkSj fuiVku ;k jftLVªhdj.k izek.k&i= dk la'kks/ku ;k jn~nhdj.k ds fy, vkosnu dh QkbZfyax vkSj fuiVku( ;k ¼ii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr fdlh VSDl buokW;l] buokW;l] fjVsy buokW;l] fcy] MsfcV uksV ;k ØsfMV uksV] pkgs ftl uke ls tkuk tk, dk fuxZeu( ;k ¼iii½ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr nkf[ky ;k izLrqr fd;s tkus ds fy, vko';d fdlh fjVZu dks nkf[ky ;k izLrqr djuk( ;k ¼iv½ fdlh dj] C;kt] tqekZuk] QkbZu ;k fdlh vU; jkf”k dk Hkqxrku tks fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ;k fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ds rgr ns; gksA 4- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f”kfFkyhdj.k½ v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&10] 2020½ blds }kjk fujflr fd;k tkrk gSA ¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk “kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh xbZ le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh xbZ FkhA fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA
10 vxLr 2020
laŒ ,y0th0&01&14@2020@4380@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge
jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj djk/kku fof/k ¼le;&lhek izko/kkuksa dk f”kfFkyhdj.k½
3 िबहार गजट (असाधारण), 10 vxLr 2020
vf/kfu;e] 2020 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk
gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA
[Bihar Act 06, 2020]
THE BIHAR TAXATION LAWS (RELAXATION OF PERIOD OF LIMITATION
PROVISIONS) ACT, 2020
AN
ACT
to provide relaxation in the provisions relating to period of limitation in certain Acts.
BE It enacted by the Legislature of the State of Bihar in the Seventy first year of the
Republic of India as follows :-
1. Short title, extent and commencement.-(1) This Act may be called the Bihar
Taxation Laws (Relaxation of period of limitation Provisions) Act, 2020.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall be deemed to have come into force on the 20th day of March, 2020.
2. Definition.-(1) In this Act, unless the context otherwise requires,-
(a) “specified Act” means- the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it
stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of
2005)], the Bihar Value Added Tax Act, 2005 (Act 27 of 2005),the Bihar Tax on Entry of
goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No.16 of
1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the Bihar
Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948),the Bihar Tax on Advertisement
Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and Services
Tax Act, 2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948 (Bihar Act 36
of 1948)[as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018
(Act 4 of 2018)]and the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)]
(2) The words and expressions used herein and not defined, but defined in the
specified Act, shall have the meaning respectively assigned to them in that Act.
,,3. Relaxation of certain provisions of specified Act.- Where, any time limit has
been specified in, or prescribed or notified under the specified Act which falls during the
period from the 20th day of March, 2020 to the 29th day of June, 2020 for the completion or
compliance of such action as-
(a) completion of any proceeding or passing of any order or issuance of any notice,
intimation, notification, sanction or approval or such other action, by whatever name called,
by any authority or tribunal, by whatever name called, under the provisions of the specified
Act; or
(b) filing of any appeal, reply or application or furnishing of any report, document,
statement or such other record, by whatever name called, under the provisions of the
specified Act,
and where completion or compliance of such action has not been made within such
time, then, the time limit for completion or compliance of such action shall, notwithstanding
anything contained in the specified Act, stand extended to the 31stday of December, 2020, or
such other date after the 31st day of December, 2020, but not later than the 31st day of
December, 2021, as the State Government may, by notification, specify in this behalf:
Provided that the State Government may specify different dates for completion or
compliance of different actions:
Provided further that such action shall not include :-
4 िबहार गजट (असाधारण), 10 vxLr 2020
(i) the filing and disposal of an application for registration or the filing and disposal
of an application for amendment or cancellation of a certificate of registration, under the
Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or
(ii) the issuance of any tax invoice, invoice, retail invoice, bill, debit note, or credit
note, by whatever name called, under the Bihar Value Added Tax Act, 2005 or the Bihar
Electricity Duty Act, 2018; or
(iii) the filing or furnishing of any return required to be filed or furnished under the
Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or
(iv) the payment of any tax, interest, penalty, fine or any other amount that is
payable under the provision of the Bihar Value Added Tax Act, 2005 or the Bihar
Electricity Duty Act, 2018.
4. Repeal and Savings- (i) Bihar Taxation Laws (Relaxation of period of
limitation Provisions) Ordinance, 2020 (Bihar Ordinance No.-10, 2020) is hereby
repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of
any power conferred by or under the said ordinance shall be deemed to have been done or
taken in exercise of the powers conferred by or under this Act as if this Act were in force
on the day on which such thing was done or action taken.
By order of the Governor of Bihar,
P. C. CHOUDHARY,
Secretary to Government.
————
अधीᭃक, सिचवालय मुᮤणालय,
िबहार, पटना ᳇ारा ᮧकािशत एवं मुᳰᮤत।
िबहार गजट (असाधारण) 482-571+400-डी0टी0पी0।
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