LexThe BIHAR FINANCE ACT, 2018
Bihar · state statute
Open in Lexace · Ask the AI about this act
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/u0962/uni092Cह/glyph400र /uni0938र/uni0915/glyph400र /u0939/glyph400र/glyph400 /glyph147/uni0915/glyph400/u0966/uni0936/uni0924
12 /glyph157/glyph400/uni0935/uni0923 1/glyph704/glyph55 /glyph53/uni0936/glyph55/glyph59
(( ((/uni0938/glyph417/glyph55 पटन/glyph400 /glyph694/glyph65) ) ) ) पटन/glyph400/glyph61 /uni0936/u0967/glyph127/uni0935/glyph400र/glyph61 33 33 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 2018 2018 2018 2018
fof/k foHkkx
———
vf/klwpuk,a
3 vxLr 2018
laŒ ,y0th0&01&07@2018@78@yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
vf/kfu;e] ftlij egkefge jkT;iky fnukad 31 tqykbZ 20 18 dks vuqefr ns pqds gSa] blds }kjk
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
vf[kys'k dqekj tSu]
ljdkj ds lfpoA =
2 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 33 33 vxLr vxLr vxLr vxLr 2018
¼fcgkj vf/kfu;e11] 2018½
fcgkj foÙk vf/kfu;e] 2018
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½] fcgkj LFkkuh; {ks=ksa esa miHkksx]
O;ogkj vFkok fcØh ds fy, ekyksa ds izos’k ij dj vf/ kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj
euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcg kj gksVy foykl oLrq djk/kku vf/kfu;e]
1988 ¼vf/kfu;e 5] 1988½] fcgkj fo|qr ’kqYd vf/kfu;e ] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij
dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj
vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] dk la’kks/ku djus gsrq vf/kfu;eA
Hkkjr x.kjkT; ds mugÙkjosa 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 foÙk vf/kfu;e] 2018 dgk tk l dsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g vf/kfu;e ml rkjh[k ls izo`Ùk gksxk tks okf .kT;&dj vk;qDr] okf.kT;&dj foHkkx]
vf/klwpuk ds ek/;e ls fu;r djsA
2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/kuA&
¼i½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn lewg
vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii ½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn
lewg vafdr gS] dks ^^jkT; dj mik;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii ½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** ’kCn lewg
vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv ½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** ’kC n
lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr* *
;k ^^okf.kT;&dj vij vk;qDr** ’kCn lewg vafdr gS] dk s ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg
ls izfrLFkkfir fd;k tk,xkA
¼vi ½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** ’kCn lewg
vafdr gS] dks ^^jkT; dj vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
3- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij
dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] esa la'kks/kuA&
¼i½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij dj
vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn l ewg vafdr gS] dks ^^jkT;
dj lgk;d vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii ½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij dj
vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn lewg vafdr gS] dks
^^jkT; dj mik;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii ½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij dj
vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj
la;qDr vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv ½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij dj
vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** ’kC n lewg vafdr gS] dks
^^jkT; dj vij vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
3 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 33 33 vxLr vxLr vxLr vxLr 2018
¼v½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij dj
vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr* * ;k ^^okf.kT;&dj vij
vk;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k
tk,xkA
¼vi ½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØ h ds fy, ekyksa ds ços'k ij dj
vf/kfu;e] 1993 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj
vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
4- fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½ esa la'kks/kuA&
¼i½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn l ewg
vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii ½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn
lewg vafdr gS] dks ^^jkT; dj mik;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii ½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** ’kCn lewg
vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv ½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** ’k Cn
lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr **
;k ^^okf.kT;&dj vij vk;qDr** ’kCn lewg vafdr gS] dk s ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg
ls izfrLFkkfir fd;k tk,xkA
¼vi ½ fcgkj euksjatu dj vf/kfu;e] 1948 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** ’kCn lewg
vafdr gS] dks ^^jkT; dj vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
5- fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½ esa la’kks/kuA&
¼i½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj
inkf/kdkjh** ’kCn lewg vafdr gS] dks ^^jkT; dj lgk; d vk;qDr** ’kCn lewg ls izfrLFkkfir
fd;k tk,xkA
¼ii ½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d
vk;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii ½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj
mik;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k
tk,xkA
¼iv ½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr
vk;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;q Dr** ’kCn lewg ls izfrLFkkfir fd;k
tk,xkA
¼v½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj
la;qDr vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn l ewg vafdr gS] dks ^^jkT; dj fo’ks"k
vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi ½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr**
’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
6- fcgkj fo|qr ’kqYd vf/kfu;e 2018 ¼vf/kfu;e 4] 2018½ esa la'kks/kuA&
¼i½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn lewg
vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii ½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr** ’kCn
lewg vafdr gS] dks ^^jkT; dj mik;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
4 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 33 33 vxLr vxLr vxLr vxLr 2018
¼iii ½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** ’kCn le wg
vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv ½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** ’ kCn
lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k
^^okf.kT;&dj vij vk;qDr** ’kCn lewg vafdr gS] dks ^ ^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls
izfrLFkkfir fd;k tk,xkA
¼vi ½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** ’kCn lewg
vafdr gS] dks ^^jkT; dj vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
7- fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½ esa la'kks/kuA&
¼i½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh** ’kCn
lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼ii ½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr**
’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iii ½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr** ’kCn
lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼iv ½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr** ’kCn
lewg vafdr gS] dks ^^jkT; dj vij vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr
vk;qDr** ;k ^^okf.kT;&dj vij vk;qDr** ’kCn lewg vaf dr gS] dks ^^jkT; dj fo’ks"k vk;qDr**
’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi ½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr** ’kCn lewg
vafdr gS] dks ^^jkT; dj vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
8- fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½
esa la’kks/kuA&
¼i½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj v f/kfu;e] 2011 esa tgk¡ dgha Hkh
^^okf.kT;&dj inkf/kdkjh** ’kCn lewg vafdr gS] dks ^ ^jkT; dj lgk;d vk;qDr** ’kCn lewg ls
izfrLFkkfir fd;k tk,xkA
¼ii ½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj v f/kfu;e] 2011 esa tgk¡ dgha Hkh
^^okf.kT;&dj lgk;d vk;qDr** ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr** ’kCn lewg ls
izfrLFkkfir fd;k tk,xkA
¼iii ½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj v f/kfu;e] 2011 esa tgk¡ dgha Hkh
^^okf.kT;&dj mik;qDr** ’kCn lewg vafdr gS] dks ^^jk T; dj la;qDr vk;qDr** ’kCn lewg ls
izfrLFkkfir fd;k tk,xkA
¼iv ½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj v f/kfu;e] 2011 esa tgk¡ dgha Hkh
^^okf.kT;&dj la;qDr vk;qDr** ’kCn lewg vafdr gS] dk s ^^jkT; dj vij vk;qDr** ’kCn lewg ls
izfrLFkkfir fd;k tk,xkA
¼v½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh
^^ojh; okf.kT;&dj la;qDr vk;qDr** ;k ^^okf.kT;&dj v ij vk;qDr** ’kCn lewg vafdr gS] dks
^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA
¼vi ½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 esa tgk¡ dgha Hkh
^^okf.kT;&dj vk;qDr** ’kCn lewg vafdr gS] dks ^^jkT ; dj vk;qDr** ’kCn lewg ls izfrLFkkfir
fd;k tk,xkA
5 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 33 33 vxLr vxLr vxLr vxLr 2018
9- fof/kekU;dj.k& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½] fcgkj LFkkuh; {ks=ksa
esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços 'k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj
euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e
5] 1988½] fcgkj fo|qr ’kqYd vf/kfu;e] 2018 ¼vf/kfu; e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007
¼vf/kfu;e 8] 2007½] fcgkj is’kk] O;kikj] vkthfodk , oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 201 1½]
esa varfoZ"V fdlh ckr ds gksrs gq, Hkh&
¼d½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa
^^okf.kT;&dj inkf/kdkjh** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le;
^^jkT; dj lgk;d vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼[k½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykx w gksus ls igys izkjaHk fd;k x;k gks] esa
^^okf.kT;&dj lgk;d vk;qDr** dk dksbZ lanHkZ vkus ij ] fu;r rkjh[k ;k mlds ckn fdlh
le; ^^jkT; dj mik;qDr** ds lanHkZ esa le>k tk;sxkA
¼x½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa
^^okf.kT;&dj mik;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT;
dj la;qDr vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼?k½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykx w gksus ls igys izkjaHk fd;k x;k gks] esa
^^okf.kT;&dj la;qDr vk;qDr** dk dksbZ lanHkZ vkus i j] fu;r rkjh[k ;k mlds ckn fdlh le;
^^jkT; dj vij vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼M+½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykx w gksus ls igys izkjaHk fd;k x;k gks] esa
^^okf.kT;&dj vij vk;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le;
^^jkT; dj fo’ks"k vk;qDr** ds lanHkZ esa le>k tk;sxkA
¼p½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] esa
^^okf.kT;&dj vk;qDr** dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT;
dj vk;qDr** ds lanHkZ esa le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
vf[kys'k dqekj tSu ]
ljdkj ds lfpoA
3 vxLr 2018
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(THE BIHAR ACT 11, 2018)
THE BIHAR FINANCE ACT, 2018
AN
ACT
PREAMBLE : TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27OF
2005), THE BIHAR TAX ON ENTRY OF GOODS INTO LOCAL A REAS FOR
CONSUMPTION, USE OR SALE THEREIN ACT, 1993 (BIHAR ACT 16 OF 1993), THE BIHAR
ENTERTAINMENT TAX ACT, 1948 (BIHAR ACT 35 OF 1948), THE BIHAR TAXATION ON
LUXURIES IN HOTELS ATC, 1988 (BIHAR ACT 5 OF 1988), THE BIHAR ELECTRICITY
DUTY ACT, 2018 (BIHAR ACT 4 OF 2018), THE BIHAR TAX ON ADVERTISEMENTS ACT,
2007 (BIHAR ACT 8 OF 2007) AND THE BIHAR TAX ON PRO FESSIONS, TRADES,
CALLINGS AND EMPLOYMETNS ACT, 2011 (BIHAR ACT 10 OF 2011)
BE it enacted by the Legislature of the state of Bi har in the sixty ninth year of the Republic
of Indian as follows:-
1. Short title, extent and commencement. —
(1) This Act may be called the Bihar Finance Act, 2018.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force on such date as the Commissioner Commercial Taxes,
Commercial Taxes Department, may, by notification i n the Official Gazette,
appoint.
2. Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Value Added Tax Act, 2005 shall be substituted by t he group of words “Assistant
Commissioner State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Value Added Tax Act, 2005 sh all be substituted by the group
of words “Deputy Commissioner State Tax”.
(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of
words “Joint Commissioner State Tax”.
(iv) Wherever the group of words “Joint Commissioner of Commercial Taxes” exists
under the Bihar Value Added Tax Act, 2005 shall be substituted by the group of
words “Additional Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commis sioner of Commercial Taxes” or
“Additional Commissioner of Commercial Taxes” exist s under the Bihar Value
Added Tax Act, 2005 shall be substituted by the gro up of words “Special
Commissioner State Tax”.
(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists under
the Bihar Value Added Tax Act, 2005 shall be substi tuted by the group of words
“Commissioner State Tax”.
3. Amendment in the Bihar Tax on Entry of Goods in to Local Areas for Consumption,
Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Tax on Entry of Goods into Local Areas for Consumpt ion, Use or Sale Therein Act,
1993 shall be substituted by the group of words “Assista nt Commissioner
State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Tax on Entry of Goods into L ocal Areas for Consumption,
Use or Sale Therein Act, 1993 shall be substituted by the group of words “Deputy
Commissioner State Tax”.
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(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Tax on Entry of Goods into Local Ar eas for Consumption, Use or
Sale Therein Act, 1993 shall be substituted by the group of words “Joint
Commissioner State Tax”.
(iv) Wherever the group of words “Joint Commissioner o f Commercial Taxes” exists
under the Bihar Tax on Entry of Goods into Local Ar eas for Consumption, Use or
Sale Therein Act, 1993 shall be substituted by the group of words “Additio nal
Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commis sioner of Commercial Taxes” or
“Additional Commissioner of Commercial Taxes” exist s under the Bihar Tax on
Entry of Goods into Local Areas for Consumption, Us e or Sale Therein Act, 1993
shall be substituted by the group of words “Special Commissioner State Tax”.
(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists
under the Bihar Tax on Entry of Goods into Local Ar eas for Consumption, Use or
Sale Therein Act, 1993 shall be substituted by the group of words “Commiss ioner
State Tax”.
4. Amendment in the Bihar Entertainment Tax Act, 1948 (Bihar Act 35 of 1948).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Entertainment Tax Act, 1948 shall be substituted by the group of words “Assista nt
Commissioner State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group
of words “Deputy Commissioner State Tax”.
(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of
words “Joint Commissioner State Tax”.
(iv) Wherever the group of words “Joint Commissioner o f Commercial Taxes” exists
under the Bihar Entertainment Tax Act, 1948 shall be substituted by the group of
words “Additional Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commiss ioner of Commercial Taxes” or
“Additional Commissioner of Commercial Taxes” exist s under the Bihar
Entertainment Tax Act, 1948 shall be substituted by the group of words “Special
Commissioner State Tax”.
(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists under
the Bihar Entertainment Tax Act, 1948 shall be subs tituted by the group of words
“Commissioner State Tax”.
5. Amendment in the Bihar Taxation on Luxuries in H otels Act, 1988 (Bihar Act 5
of 1988).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words
“Assistant Commissioner State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Taxation on Luxuries in Hote ls Act, 1988 shall be substituted
by the group of words “Deputy Commissioner State Tax”.
(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the
group of words “Joint Commissioner State Tax”.
(iv) Wherever the group of words “Joint Commissioner o f Commercial Taxes” exists
under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the
group of words “Additional Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commis sioner of Commercial Taxes” or
“Additional Commissioner of Commercial Taxes” exist s under the Bihar Taxation
on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Special
Commissioner State Tax”.
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(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists under
the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group
of words “Commissioner State Tax”.
6. Amendment in the Bihar Electricity Duty Act, 2018 (Bihar Act 4 of 2018).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Electricity Duty Act, 2018 shall be substituted by the group of words “Assista nt
Commissioner State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of
words “Deputy Commissioner State Tax”.
(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of
words “Joint Commissioner State Tax”.
(iv) Wherever the group of words “Joint Commissioner o f Commercial Taxes” exists
under the Bihar Electricity Duty Act, 2018 shall be substituted by the group of
words “Additional Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commis sioner of Commercial Taxes”
or “Additional Commissioner of Commercial Taxes” ex ists under the Bihar
Electricity Duty Act, 2018 shall be substituted by the group of words “Special
Commissioner State Tax”.
(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists under
the Bihar Electricity Duty Act, 2018 shall be subst ituted by the group of words
“Commissioner State Tax”.
7. Amendment in the Bihar Tax on Advertisements Act, 2007 (Bihar Act 8 of 2007).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Tax on Advertisements Act, 2007 shall be substituted by the group of words
“Assistant Commissioner State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Tax on Advertisements Act, 2 007 shall be substituted by the
group of words “Deputy Commissioner State Tax”.
(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Tax on Advertisements Act, 2007 sha ll be substituted by the group
of words “Joint Commissioner State Tax”.
(iv) Wherever the group of words “Joint Commissioner o f Commercial Taxes” exists
under the Bihar Tax on Advertisements Act, 2007 sha ll be substituted by the group
of words “Additional Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commis sioner of Commercial Taxes” or
“Additional Commissioner of Commercial Taxes” exist s under the Bihar Tax on
Advertisements Act, 2007 shall be substituted by th e group of words “Special
Commissioner State Tax”.
(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists under
the Bihar Tax on Advertisements Act, 2007 shall be substituted by the group of
words “Commissioner State Tax”.
8. Amendment in the Bihar Tax on Professions, Trad es, Callings and Employments Act,
2011 (Bihar Act 10 of 2011).—
(i) Wherever the group of words “Commercial Taxes of ficer” exists under the Bihar
Tax on Professions, Trades, Callings and Employment s Act, 2011 shall be
substituted by the group of words “Assistant Commissioner State Tax”.
(ii) Wherever the group of words “Assistant Commissio ner of Commercial Taxes”
exists under the Bihar Tax on Professions, Trades, Callings and Employments Act,
2011 shall be substituted by the group of words “Deputy Commissioner State Tax”.
(iii) Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists
under the Bihar Tax on Professions, Trades, Calling s and Employments Act, 2011
shall be substituted by the group of words “Joint Commissioner State Tax”.
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(iv) Wherever the group of words “Joint Commissioner o f Commercial Taxes” exists
under the Bihar Tax on Professions, Trades, Calling s and Employments Act, 2011
shall be substituted by the group of words “Additional Commissioner State Tax”.
(v) Wherever the group of words “Senior Joint Commis sioner of Commercial Taxes” or
“Additional Commissioner of Commercial Taxes” exist s under the Bihar Tax on
Professions, Trades, Callings and Employments Act, 2011 shall be substituted by
the group of words “Special Commissioner State Tax”.
(vi) Wherever the group of words “Commissioner of Com mercial Taxes” exists under
the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 shall be
substituted by the group of words “Commissioner State Tax”.
9. Validation .— Notwithstanding anything contained in, the Bihar Value Added Tax Act,
2005 (Act 27 of 2005), the Bihar Tax on Entry of Go ods into Local Areas for Consumption, Use or
Sale Therein Act, 1993 (Bihar Act 16 of 1993), the Bihar Entertainment Tax Act, 1948 (Bihar Act
35 of 1948), the Bihar Taxation on Luxuries in Hote ls Act, 1988 (Bihar Act 5 of 1988), Bihar
Electricity Duty Act, 2018 (Bihar Act 4 of 2018), B ihar Tax on Advertisements Act, 2007 (Bihar
Act 8 of 2007) and the Bihar Tax on Professions, Tr ades, Callings and Employments Act, 2011
(Bihar Act 10 of 2011).—
(a) any reference to a Commercial Taxes Officer in any proceeding, whether initiated
before the coming into force of these amendments, s hall, on or after the appointed
date, be construed as a reference to an Assistant Commissioner State Tax;
(b) any reference to an Assistant Commissioner of Comm ercial Taxes in any
proceeding, whether initiated before the coming int o force of these amendments,
shall, on or after the appointed date, be construed as a reference to a Deputy
Commissioner of State Tax;
(c) any reference to a Deputy Commissioner of Commerci al Taxes in any proceeding,
whether initiated before the coming into force of t hese amendments, shall, on or
after the appointed date be construed as a reference to a Joint Commissioner of State
Tax;
(d) any reference to a Joint Commissioner of Commercia l Taxes in any proceeding,
whether initiated before the coming into force of t hese amendments, shall, on or
after the appointed date, be construed as a referen ce to an Additional Commissioner
of State Tax;
(e) any reference to an Additional Commissioner of Com mercial Taxes in any
proceeding, whether initiated before the coming int o force of these amendments,
shall, on or after the appointed date, be construed as a reference to a Special
Commissioner of State Tax;
(f) any reference to Commissioner of Commercial Taxes i n any proceeding, whether
initiated before the coming into force of these ame ndments, shall, on or after the
appointed date, be construed as a reference to a Commissioner of State Tax.
By order of the Governor of Bihar,
AKHILESH KUMAR JAIN,
Secretary to the Government.
————
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Website: http://egazette.bih.nic.in