LexThe This Act may be called the Bihar Finance Act, 2014.
Bihar · state statute
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28 28 28 28 /uni092D/uni093E/u093F /uni092D/uni093E/u093F /uni092D/uni093E/u093F /uni092D/uni093E/u093F 1936 1936 1936 1936 (( ((/uni0936/uni0936 /uni0936/uni093600 00)) ))
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izLrkoukizLrkoukizLrkoukizLrkouk& fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, fcgkj eksVjokgu djkjksi.k vf/kfu;e 1994 esa la'kks/ku djus ds fy, vf/kfu;e vf/kfu;e vf/kfu;e vf/kfu;eAA AA
Hkkjr x.kjkT; ds iSalBosa o"kZ esa fcgkj jkT; fo/kk u eaMy }kjk fuEufyf[kr :Ik esa ;g
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1- laf{kIr uke] foLrkj vkSj izkjEHk A —¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2014 dgk tk
ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjar izo`Ùk gksxkA
22 22-- -- fcgkj eksVj okgu djkjksi.k vf/kfu; fcgkj eksVj okgu djkjksi.k vf/kfu; fcgkj eksVj okgu djkjksi.k vf/kfu; fcgkj eksVj okgu djkjksi.k vf/kfu;e 1994 dh /kkjk&5 esa la'kks/ku e 1994 dh /kkjk&5 esa la'kks/ku e 1994 dh /kkjk&5 esa la'kks/ku e 1994 dh /kkjk&5 esa la'kks/ku AA AA
—mDr vf/kfu;e
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^^ijUrq ;fn dksbZ frifg;k okgu] VSDlh] eksVj dSc ] ;k eSDlh dSc efgyk ds uke
ij O;olkf;d okgu ds :i esa fucaf/kr gS ,oa mudh Lo; a dh O;olkf;d vuqKfIr ugha
gksus ds dkj.k VSDl NwV dk ykHk ugha fey ik;k gS] v kSj iwjs dj dk Hkqxrku dj fn;k
gS] oSlh fLFkfr esa] mDr efgyk dks leqfpr oS/k O;ol kf;d MªkbZfoax vuqKfIr izkIr dj ysus
ds ckn bl vk'k; dh vuqKfIr ,oa izek.k&i= izLrqr djus ij fcgkj eksVj okgu djkjksi.k
vf/kfu;e 1994 dh vuqlwph&1 Hkkx&^[k* ds v/khu fofuf nZ"V nj ls iFkdj dh okilh dk
gd gksxk A**
33 33-- -- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&7 esa la'kks/ku AA AA—mDr vf/kfu;e]
1994 dh /kkjk&7 dh mi&/kkjk ¼8½ dks fuEufyf[kr }kjk izfrLFkkfir dh tk;xh %&
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ugh gksxk A
44 44-- -- fcgkj eksVjokgu fcgkj eksVjokgu fcgkj eksVjokgu fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh vuqlwph &1 esa la'kks/ku A djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A djkjksi.k vf/kfu;e] 1994 dh vuqlwph&1 esa la'kks/ku A —fcgkj
eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph 1 Hkkx ¼x½ dk Øe la[;k&3&d ¼ ii ½ fuEufyf[kr
}kjk izfrLFkkfir dh tk;xh %&
^^¼ ii ½ VSDlh@eksVj dSc@eSDlh dSc ij oSV jfgr Ø;ewY; dk 7 % dh nj ls 15 o"kksZa
ds fy, ,d eq'r dj mn~x`ghr fd;k tk;xk A
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dh jkf'k dks vuqlwph&1 ds vuqlkj ?kVkdj dh tk;xh A
55 55-- -- fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dkfcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dkfcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dkfcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph&1 ds Hkkx ¼ vuqlwph&1 ds Hkkx ¼ vuqlwph&1 ds Hkkx ¼ vuqlwph&1 ds Hkkx ¼x½ ds Øe x½ ds Øe x½ ds Øe x½ ds Øe
la[;k&4 esa la'kks/ku la[;k&4 esa la'kks/ku la[;k&4 esa la'kks/ku la[;k&4 esa la'kks/ku AA AA—fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dk vuqlwph &1 Hkkx ¼x½ Øe
la[;k&4 dk fuEufyf[kr }kjk izfrLFkkfir fd;k tkrk gS] ;Fkk %&
1
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ifjogu okgu ¼pkyd ,oa
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26 O;fDr;ksa ls vuf/kd
cSBku {kerkA
:0 500
izfr lhV
:0 625
izfr lhV
:0 735
izfr lhV &
¼[k½ 27 O;fDr;ksa ls vU;wu vkSj
32 O;fDr;ksa ls vuf/kd
cSBku {kerk A
:0 550
izfr lhV
:0 700
izfr lhV
:0 810
izfr lhV &
¼x½ 33 O;fDr;ksa ;k mlls vf/kd
cSBku {kerk A
:0 650
izfr lhV
:0 820
izfr lhV
:0 975
izfr lhV &
¼?k½ okYoks] elhZMht ,oa mlds
lerqY; cl & & & :0 1250
3 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 ), 19 19 19 19 /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C/uni0930/uni0930 /uni0930/uni0930 2014 2014 2014 2014
1- dj ds fy, fdlh cl esa ,d Lyhij lhV dh x.kuk nks cSBku lhV ds :i esa dh
tk;xhA
2- ¼d½ lHkh ifjogu okguksa ds eksVj okgu dj dh x.kuk] Oghy csl ij vk/kkfjr ;kf=;ksa
ds fy, cSBku la[;k ij fuEufyf[kr rkfydk esa LrEHk 2] 3] 4 esa bafxr ds vuqlkj dh tk,xh %&
Oghy osl lk/kkj.k cl lseh MhyDl cl MhyDl cl
1 2 3 4
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 35
205 53 42 35
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
143 28 22 19
142 25 20 17
¼[k½ daiuh }kjk fufeZr eksVj okguksa dh n'kk esa] d sUnzh; eksVj okgu fu;ekoyh] 1989 ds
fu;e&126 ds vuqlkj] izkf/kd`r ,tsUlh }kjk vuqeksfnr lhVksa ds vk/kkj ij] dj dh x.kuk dh
tk,xh A
fcgkj&jkT;iky ds vkns'k ls]
mTToy dqekj nqcs]
ljdkj ds fo'ks"k lfpoA
19 flrEcj 2014
la0 ,y0th0&1&11@2014@ 107@yst% A& fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge
jkT;iky }kjk fnukad 12 flrEcj 2014
dks vuqer fcgkj foÙk vf/kfu;e] 2014 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 [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
mTToy dqekj nqcs]
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4 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 ), 19 19 19 19 /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C/uni0930/uni0930 /uni0930/uni0930 2014 2014 2014 2014
[Bihar Act 15, 2014]
BIHAR FINANCE ACT, 2014
AN
ACT
TO AMEND BIHAR MOTOR VEHICLE TAXATION ACT, 1994.
Be it enacted by the Legislature of the State of Bi har in the Sixty fifth year of
the Republic of India as follows:-
1. Short title, extent and commencement —(1) This Act may be called the Bihar
Finance Act, 2014.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come in to force at once.
2. Amendment of section-5 of Bihar Motor Vehicle Ta xation Act, 1994. —The
following proviso shall be added to sub section (7) of section 5 of the said Act, 1994:-
“Provided that if a three wheeler/taxi/motor cab/ma xi cab is registered in the
name of female as a commercial vehicle and she does not have tax-
exemption due to want of valid professional driving licence and has paid full
tax, in such case, the said female, after getting p roper valid professional
driving licence, is entitled to get refund at the r ate specified under schedule-1
Part-B of the B.M.V. Taxation Act, 1994 on producin g the licence and
certificate of this intent.
3. Amendment of section 7 of Bihar Motor Vehicle Ta xation Act, 1994.—Sub
section (8) of section 7 of the said Act shall be substituted by the following :–
“(8) One time tax for the life time of the vehicle shall be levied on tractor at
the rate of 4.5% of the cost of the tractor excluding Value Added Tax.
Provided that no road tax shall be levied at the ti me of registration of trailer of the
tractor.
4. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994, —
Serial no.-3(a)(ii) of Part-C of schedule-1 of the said Act of 1994 Shall be substituted by the
following: -
"(ii) One time tax @ 7% of the vehicle cost, exclud ing VAT, shall be levied
at the time of registration for a period of 15 years for taxi/maxi cab/motor cab.
Provided that one time tax payable by such vehicle shall be calculated after
deducting the tax amount as per schedule-1 which is already paid.
5. Amendment in Schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994.—
Serial no. 4 of part-C of schedule-1 of the said Ac t, 1994 shall be substituted by the
following :-
1. Transport vehicles
other than goods
carriages, motor cabs
and maxi cabs
excluding of the
driver and conductor.
Annual
Rate of Tax
(Ordinary
Bus)
Annual
Rate of Tax
(Semi
Deluxe)
Annual
Rate of Tax
(Deluxe)
Annual Rate
of Tax
(Volvo,
Mercedes &
Equivalent )
(a) Seating capacity not
less than 13 persons
and not more than 26
persons.
Rs. 500 per
seat.
Rs. 625
per seat.
Rs. 735 per
seat.
-
(b) Seating capacity not
less than 27 persons
Rs. 550 per
seat.
Rs. 700
per seat.
Rs. 810 per
seat.
-
5 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 ), 19 19 19 19 /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C/uni0930/uni0930 /uni0930/uni0930 2014 2014 2014 2014
and not more than 32
persons
(c) Seating capacity 33
persons or more.
Rs. 650 per
seat.
Rs. 820
per seat.
Rs. 975 per
seat.
-
(d) Volvo, Mercedez and
equivalent buses
- - - Rs. 1250
1. One sleeper seat in a Bus shall be calculated as 2 seats for tax.
2. (a) The Motor Vehicle Tax on all Transport Vehic les shall be calculated on the
number of seats for passengers based on wheel base as indicated in colum 2, 3 & 4 in the
following table :-
Wheel Base Ordinary Bus Semi Deluxe Bus Deluxe Bus
1 2 3 4
228 61 49 41
216 55 44 37
210 54 43 36
206 53 42 35
205 53 42 35
203 53 42 35
204 53 42 35
190 48 38 32
180 40 32 27
179 38 30 25
176 37 30 25
167 33 26 22
166 33 26 22
165 33 26 22
163 32 26 21
143 28 22 19
142 25 20 17
(b) In case of Motor Vehicles, Manufactured by com pany, the tax shall be calculated
on the basis of approved seats by authorized agenci es as per Rule-126 of Central Motor
Vehicle Rules-1989.
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mTToy dqekj nqcs]
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—————
/uni0905/uni0927/uni0940/g162/uni0915, /uni0938/uni093F/uni091A/uni0935/uni093E/uni0932/uni092F /uni092E/uni0941/u093F/uni0923/uni093E/uni0932/uni092F,
/g466/uni092C/uni0939/uni093E/uni0930, /uni092A/uni091F/uni0928/uni093E /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /uni090F/uni0935/uni0902 /uni092E/uni0941/g465/u093F/uni0924/uni0964
/g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923) 769-571+400-/uni0921/g5470/uni091F/g5470/uni092A/uni09400/uni0964
Website: http://egazette.bih.nic.in