The BIHAR TAXATION LAW (AMENDMENT) ACT, 2020

 
 
असाधारण
िबहार 
 (सं0 पटना 480) पटना
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िनबंधन
  
असाधारण अंक 
 सरकार ᳇ारा ᮧकािशत
19 Jko.k 1942 (श0) 
पटना, lkseokj, 10 vxLr 2020
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 2 िबहार गजट (असाधारण),  10 vxLr 2020 
  [fcgkj vf/kfu;e 08] 2020] 
    fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2020 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e&27½ dk la”kks/ku djus gsrq vf/kfu;e A Hkkjr&x.kjkT; ds ,dgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj çkjEHkA &¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2020 dgk tk ldsxkA ¼2½ bldk izlkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g rqjar ço`r gksxkA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&14 esa la”kks/kuA&fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 14 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& ^^14- vf/kfu;e ds rgr ns; dj dh x.kuk & ¼d½ ekyksa dh foØ; dher ij ,slh nj ls tks ipkl izfr”kr ls vuf/kd gks ( ;k ¼[k½ ekyksa ds otu ;k ek=k ij ,slh nj ls tks ipkl :i;s izfr yhVj ls vuf/kd gks ( ;k ¼x½  [kaM ¼d½ ;k ¼[k½ dh lfEeJ.k] ds vk/kkj ij dh tk;sxh tks jkT; ljdkj vf/klwpuk ds ek/;e ls ,sls fucZa/kuksa vkSj “kÙkksZa ds v/khu tks mDr vf/klwpuk esa fofufnZ"V gks] vf/klwfpr djsA**  
3-  fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj djk/kku fof/k ¼la”kks/ku½ v/;kns”k] 2020 ¼fcgkj v/;kns'k la[;k&01] 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 x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk “kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh x;h 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 x;h FkhA  fcgkj&jkT;iky ds vkns'k ls]  ih0 lh0 pkS/kjh]  ljdkj ds lfpoA 
10 vxLr 2020 
laŒ ,y0th0&01&05@2020@4374@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge 
jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj djk/kku fof/k ¼la'kks/ku½ 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 08, 2020] 
THE BIHAR TAXATION LAW (AMENDMENT) ACT, 2020 
AN 
ACT 
TO FURTHER AMEND THE BIHAR VALUE ADDED TAX ACT, 2005  
(ACT No. 27, 2005) 
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 Law (Amendment) Act, 2020. 
 (2) It shall extend to the whole of the State of Bihar. 
 (3) It shall come into force at once. 
 
2. Amendment of section 14 of Bihar Value Added Tax Act, 2005 (Act no. 27 of 
2005).- Section 14 of the Bihar Value Added Tax Act shall be substituted by the following, 
namely:- 
“14. The tax payable under the Act shall be calculated on the basis of- 
 3 िबहार गजट (असाधारण),  10 vxLr 2020 
 (a) The sale price of the goods at such rate not exceeding fifty percent; or 
(b) The weight or volume of the goods at such rate not exceeding fifty rupees per 
litre; or 
(c) Any combination of clauses (a) or (b), 
as the State Government may, by notification, specify and subject to such conditions 
and restrictions as may be specified in the said notification.” 
3.   Repeal and Savings.- (i) The Bihar Taxation Law (Amendment) Ordinance, 
2020 (Bihar Ordinance No.- 1, 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) 480-571+400-डी0टी0पी0।
Website: http://egazette.bih.nic.in 

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