LexThe BIHAR MOTOR VEHICLE TAXATION (AMENDMENT) ACT, 2018
Bihar · state statute
Open in Lexace · Ask the AI about this act
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/u0962/uni092Cह/glyph400रव/uni0938र/uni0915/glyph400रव/u0939/glyph400र/glyph400व/glyph147/uni0915/glyph400/u0966/uni0936/uni0924
1/glyph69व/uni092D/glyph400/glyph144व1/glyph704/glyph55व/glyph53/uni0936/glyph55/glyph59
(( ((/uni0938/glyph417/glyph55वपटन/glyph400व/glyph6531 ) ) ) ) पटन/glyph400/glyph61व/uni0936/u0966नव/glyph400र/glyph61 88 88 /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092C /uni093F/uni0938/uni0924/g224 /uni092Cरर रर 2018 2018 2018 2018
ifjogu foHkkx
———
vf/klwpuk
7 flrEcj 2018
laŒ 02@dj ¼la'kks/ku½&03@2016@ifj0&5786 —izk#i vf/klwpuk la[;k&5168] fnukad 08 vxLr] 2018
dks fcgkj xtV esa fnukad 08-08-2018 dks izdkf'kr dj rs gq, vkifŸk@lq÷kko vkeaf=r fd, x, FksA izkIr
vkifŸk;ksa@lq÷kkoksa ij lE;d~ fopkjksijkar bls vafre #i ls izdkf'kr fd;k tk jgk gSA
1- laf{kIr uke] foLrkj vkSj izkjEHk A
1- fcgkj eksVjokgu djkjksi.k ¼la'kks/ku½ vf/kfu;e] 2018 dgh tk ldsxh A
2- bldk foLrkj laiw.kZ fcgkj jkT; esa gksxk A
3- ;g vf/klwpuk fcgkj xtV esa blds izdk'ku dh frfFk ls izo`Ÿk gksxk A
2- ¼d½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kk jk 7¼1½&lg&ifBRk fcgkj foÙk vf/kfu;e 2013
dh /kkjk 9 ds vUrxZr fufeZr vuqlwph 1] Hkkx
‘d’ ds [k.M ‘v’ ds dkWye 4 ,oa 5 dks fuEu :i ls izfrLFkkfir
fd;k tkrk gS %&
[kaM Øekad fuca/ku dk LVst okguksa dk oxZ
eksVj lkbfdy O;fDrxr eksVj dkj ,oa 12 cSBku {kerk
rd ds vkseuh cl
1 2 3 4 5
v fuca/ku ds le;
vFkok izFke
fuca/ku ds le;
1 o"kZ rd dh
mez A
(i) ,d yk[k rd Ex-Showroom
Price ds nks ifg;k okgu ij ,deq'r
dj okgu ds Ex-Showroom Price
dk 8% dh nj ls A
(ii) ,d yk[k ls mij ,oa vkB yk[k
rd Ex-Showroom Price ds nks
ifg;k okgu ij ,deq'r dj okgu
ds
Ex-Showroom Price dk 9% dh
nj ls A
(i) ,d yk[k rd Ex-Showroom
Price ds pkj ifg;k okgu ij ,deq'r
dj okgu ds Ex-Showroom Price dk
8% dh nj ls A
(ii) ,d yk[k ls mij ,oa vkB yk[k
rd Ex-Showroom Price ds pkj
ifg;k okgu ij ,deq'r dj okgu ds
Ex-Showroom Price dk 9% dh
nj ls A
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(iii) vkB yk[k ls mij ,oa
ianzg yk[k rd Ex-Showroom
Price ds nks ifg;k okguksa ij
,deq'r dj okgu ds Ex-
Showroom Price dk 10% dh nj
ls A
(iv) ianzg yk[k ls mij Ex-
Showroom Price ds nks ifg;k
okguksa ij ,deq'r dj okgu ds Ex-
Showroom Price dk 12% dh nj
ls A
(iii) vkB yk[k ls mij ,oa ianzg yk[k
rd Ex-Showroom Price ds pkj
ifg;k okguksa ij ,deq'r dj okgu ds
Ex-Showroom Price dk 10% dh nj
ls A
(iv) ianzg yk[k ls mij
Ex-Showroom Price ds pkj ifg;k
okguksa ij ,deq'r dj okgu ds
Ex-Showroom Price dk 12% dh
nj lsA
¼[k½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk& 7 dh mi/kkjk&¼1½ ,oa /kkjk&7¼8½&lg&ifBr
fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&9 ds vUrxZr vuqlwph&1] Hkkx&^d*] [k.M&^v* ds
dkWye&4 ,oa 5 rFkk fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&3 ,oa /kkjk&4 ds vUrxZ r
vuqlwph&1] Hkkx&^x*] Øe la[;k&3¼d½ (ii) ¼d½ esa vafdr ÞoSV jfgrß ds LFkku ij "Ex-Showroom Price"
izfrLFkkfir fd;k tkrk gSA
¼x½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk
vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 3] 2011½ dh /kkjk&15 ds vUrxZr vuqlwph&1 ds Hkkx&x ds Øekad&2 ds
miØekad&¼d½¼[k½¼x½¼?k½ ,oa ¼³½ dks Øe'k% fuEu#is.k izfrLFkkfir fd;k tkrk gS %&
Øe okgu dk izdkj dj
d 1000 fdyksxzke rd fucaf/k r
ynku {kerk
(i) 1000 fdyksxzke rd fucaf/kr ynku {kerk okys
ekyokgdksa ij jkT; esa fuca/ku ds le; fuca/ku dh
frfFk ls 10 o"kksZa ds fy, ,deq'r dj :0 8000@&
mn~x`fgr fd;k tk;sxk A
ijUrq mDr Js.kh ds tks ekyokgd okgu iwoZ
ls fucaf/kr gaS] mu ij ,deq'r dj dh x.kuk iwoZ esa
Hkqxrku dh xbZ jkf'k dks ?kVkdj dh tk,xh
;
ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds
:i esa :0 8000@& ls vf/kd jkf'k dk Hkqxrku dj
fn;k x;k gks rks ,d eq'r dj ns; ugha gksxk A
(ii) 10 o"kksZ ls vf/kd iqjkus ekyokgdkas ij vxys
izR;sd ikap o"kksZa ds fy;s ,d eq'r dj :0 8000@&
mn~x`fgr fd;k tk;sxk ;
ijUrq mDr okguksa }kjk ns; dj ,d eq'r dj
dh x.kuk 10 o"kZ ;k 15 o"kZ dh vof/k tks ykxw gks] ds
ckn Hkqxrku fd;s x;s jkf'k dks ?kVkdj dh tk;sxh ;
ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds
:i esa :0 8000@& ls vf/kd jkf'k dk Hkqxrku dj
fn;k x;k gS rks ,d eq'r dj ns; ugha gksxk A
[k 1000 fdyksxzke ls vf/kd ijUrq
3000 fdyksxzke ls vukf/kd
fucaf/kr ynku {kerk
(i) 1001 ls 3000 fdyksxzke rd fucaf/kr ynku
{kerkokys ekyokgdksa ij jkT; esa fuca/ku ds le;
fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,deq'r dj #0
6500@& izfr Vu vFkok mlds [kaM otu ds nj ls
ns; gksxk
;
ijUrq ,sls ekyokgd tks iwoZ ls fucaf/kr gSa]
mu ij ,deq'r dj dh x.kuk iwoZ esa Hkqxrku dh xbZ
jkf'k dks ?kVkdj dh tk,xh
;
ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds
:i esa izfrVu vFkok mlds va'k ij :0 6500@& ls
3 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 8 /uni093F/uni0938/uni0924/g224 /uni092C र 2018
vf/kd jkf'k dk Hkqxrku dj fn;k x;k gS rks ,deq'r
dj ns; ugha gksxk A
(ii) 10 o"kkasZ ls vf/kd iqjkus ekyokgdkas ij vxys
izR;sd ikap o"kkasZ ds fy;s ,d eq'r dj :0 6500@&
izfr Vu vFkok mlds [kaM otu ds nj ls mn~x`fgr
fd;k tk;sxk
;
ijUrq ;g fd mDr okguksa }kjk ns; ,deq'r
dj dh x.kuk 10 o"kZ ;k 15 o"kZ dh vof/k] tks ykxw
gks] ds ckn Hkqxrku fd;s x;s jkf'k dks ?kVkdj dh
tk;sxh
;
ijUrq vkSj fd vxj okgu }kjk iwoZ esa dj ds
:i esa izfrVu vFkok mlds va'k ij :0 6500@& ls
vf/kd jkf'k dk Hkqxrku dj fn;k x;k gks rks ,d eq'r
dj ns; ugha gksxk A
x 3000 fdyksxzke ls vf/kd ijUrq
16000 fdyksxzke ls vukf/kd
fucaf/kr ynku {kerk
izfr Vu vFkok mlds va'k ds fy, 750@& :0 izfr
o"kZA
?k 16000 fdyksxzke ls vf/kd i jUrq
24000 fdyksxzke ls vukf/kd
fucaf/kr ynku {kerk
izfr Vu vFkok mlds va'k ds fy, 700@& :0 izfr
o"kZA
M- 24000 fdyksxzke ls vf/kd
fucaf/kr ynku {kerk
izfr Vu vFkok mlds va'k ds fy, 600@& :0 izfr
o"kZA
mi;qZDRk dj dh nj esa 3% dh nj ls okf"kZd o`f) dh tk;sxh] tks izR;sd o"kZ ,d vizSy ls izHkkoh gksxk] ijUrq
;g okf"kZd o`f) o"kZ 2019 ls izHkkoh gksxhA
¼?k½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk
vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&11 ds vUrxZr vuqlwph&1 Hkkx&x ds Øe la[;k&3 ¼x½ dks
fuEu #i ls izfrLFkkfir fd;k tkrk gS %&
^^3 ¼x½ frifg;k okgu%
¼d½ pkj O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM +dj½
u;s fucaf/kr frifg;k okguksa ij 15 o"kksZa ds fy, #0 10]000 ¼nl gtkj½ ,deq'r dj ns; gksxkA
vFkok
¼
i½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o "kZ dh mez rd ds gksa] jkT; esa izFke
fuca/ku dh frfFk ls 10 ¼nl½ o"kksZa ds fy, ,d eq'r dj #0 6]700 ¼Ng gtkj lkr lkS½ ns;
gksxkA
¼ii ½ 10 o"kksZa ls vf/kd iqjkus frifg;k okguksa ij vxy s izR;sd ik¡p o"kksZa ds fy, ,deq'r #0 6]000
¼Ng gtkj½ dj ns; gksxkA
¼[k½ 7 O;fDr;ksa rd dh cSBku {kerk ¼pkyd dks NksM+ dj½ u;s fucaf/kr frifg;k okguksa ij 15 o"kksZa ds
fy, #0 15]000 ¼iUnzg gtkj½ ,deq'r dj ns; gksxkA
vFkok
¼i½ lHkh rhu ifg;k okguksa ij tks fuca/ku ds le; ,d o "kZ dh mez rd ds gksa] jkT; esa izFke
fuca/ku dh frfFk ls 10 o"kksZa ds fy, ,d eq'r dj #0 11]000 ¼X;kjg gtkj½ ns; gksxkA
¼ii ½ 10 o"kksZa ls vf/kd iqjkus frifg;k okguksa ij vxy s izR;sd ik¡p o"kksZa ds fy, ,deq'r #0 9]000
¼ukS gtkj½ dj ns; gksxkA
¼³½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk&1 ds vUrxZr vuqlwph& 1 Hkkx
¼x½ Øe la[;k&4&lg&ifBr fcgkj foŸk vf/kfu;e] 2014 ¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&5 dh vuqlwph dks
fuEu #i ls izfrLFkkfir fd;k tkrk gS %&
4 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 8 /uni093F/uni0938/uni0924/g224 /uni092C र 201 8
1 ekyokgd] eksVj dSc
,oa eSDlh dSc ls
vU;Fkk iSlsUtj ifjogu
okgu ¼pkyd ,oa
laokgd dks NksM+dj½
dj dh nj
okf"kZd
¼lk/kkj.k
cl½
dj dh nj okf"kZd
¼lseh MhyDl cl½
dj dh nj
okf"kZd ¼MhyDl
cl ½
dj dh nj
okf"kZd ¼okYoks]
elhZMht ,oa
mlds lerqY;
cl½
¼d½ 13 O;fDr;ksa ls vU;wu
vkSj 26 O;fDr;ksa ls
vukf/kd cSBku {kerk
:0 550
izfr lhV
:0 675 izfr lhV :0 785 izfr
lhV
&
¼[k½ 27 O;fDr;ksa ls vU;wu
vkSj 32 O;fDr;ksa ls
vukf/kd cSBku {kerk
:0 600
izfr lhV
:0 750 izfr lhV :0 860 izfr
lhV
&
¼x½ 33 O;fDr;ksa ;k mlls
vf/kd cSBku {kerk
:0 700
izfr lhV
:0 870 izfr lhV :0 1025 izfr
lhV
&
¼?k½ okYoks] elhZMht ,oa
mlds lerqY; cl
& & & :0 1300 izfr
lhV
mi;qZDRk dj dh nj esa 2% dh nj ls okf"kZd o`f) dh tk;sxh tks izR;sd o"kZ ,d vizSy ls izHkkoh gksxh]
ijUrq ;g okf"kZd o`f) o"kZ 2019 ls izHkkoh gksxhA
fcgkj foÙk vf/kfu;e 2014 dh /kkjk&5 dh mi;qZDr vuqlwph ds vfrfjDr 'ks"k ;Fkkor~ jgsxh A
¼p½ fcgkj eksVjokgu djkjksi.k vf/kfu;e] 1994 dh /kkjk&5 dh mi/kkjk ¼1½&lg&ifBr fcgkj foŸk
vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ dh /kkjk&10&lg&ifBr fcgkj foŸk vf/kfu;e] 2014
¼fcgkj vf/kfu;e 15] 2014½ dh /kkjk&4 ,oa fcgkj foŸk vf/kfu;e] 2015 ¼fcgkj vf/kfu;e 9]
2015½ dh /kkjk&14 ds vUrxZr vuqlwph&1] Hkkx&^x* ds Øe la[;k&3 ¼d½ (ii) ¼d½ ds vUrZxr
12 cSBku {kerk rd ds eksVjlkbZfdy@VSDlh@eksVj dSc@e SDlh dSc ¼frifg;k okgu dks
NksM+dj½ ds dj nj dks fuEu #i ls izfrLFkkfir fd;k tkrk gS %&
(i) ,d yk[k rd Ex-Showroom Price ds O;kolkf;d mi;ksx esa yk;s tkus okys ;k j[ks x;s u;s
eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq'r dj okgu ds Ex-Showroom Price
dk 8% dh nj ls 15 o"kksZa ds fy;sA
(ii) ,d yk[k ls mij ,oa vkB rd Ex-Showroom Price ds O;kolkf;d mi;ksx esa yk;s tkus
okys ;k j[ks x;s u;s eksVjlkbZfdy@VSDlh@eksVj dSc@e SDlh dSc ij ,deq'r dj okgu ds
Ex-Showroom Price dk 9% dh nj ls 15 o"kksZa ds fy;sA
(iii) vkB yk[k ls mij ,oa 15 yk[k rd Ex-Showroom Price ds O;kolkf;d mi;ksx esa yk;s
tkus okys ;k j[ks x;s u;s eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq'r dj okgu
ds Ex-Showroom Price dk 10% dh nj ls 15 o"kksZa ds fy;sA
(iv) 15 yk[k ls mij Ex-Showroom Price ds O;kolkf;d mi;ksx esa yk;s tkus okys ;k j[ks x;s
u;s eksVjlkbZfdy@VSDlh@eksVj dSc@eSDlh dSc ij ,deq' r dj okgu ds Ex-Showroom
Price dk 12% dh nj ls 15 o"kksZa ds fy;sA
(v) fcgkj foŸk vf/kfu;e] 2013 ¼fcgkj vf/kfu;e 3] 2013½ ds fu;e 10 ds mi/kkjk ^[k* ,oa ^x*
;Fkkor jgsxs A
ijUrq eksVj okgu djkjksi.k vf/kfu;e] 1994 ¼;Fkk la' kksf/kr½ dh vuqlwph& I Hkkx&d ds vuqlkj iwoZ ls
fucaf/kr okgu ,oa muds izFke fuca/ku ls mez ds vk/k kj ij VSDlh@eksVj dSc@eSDlh dSc ds fy, vf/kjksfir
,deq'r dj ns; gksxkA
¼Li"Vhdj.k%& Ex-Showroom Price dk vFkZ gS] okgu dk ewY; CGST, SGST, IGST ,oa
Compensation Cess lfgrA½
fcgkj&jkT;iky ds vkns'k ls]
lat; dqekj vxzoky]
ljdkj ds lfpoA
5 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 8 /uni093F/uni0938/uni0924/g224 /uni092C र 2018
7 flrEcj 2018
laŒ 02@dj ¼la'kks/ku½&03@2016@ifj0& 5786 vf/klwpuk dk vaxzsth vuqokn fcgkj&jkT;iky ds
izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hk kjrh; lafo/kku ds vuqPNsn 348 ds [kaM 3 ds v/khu va xzsth
Hkk"kk eas bldk izkf/kÑr ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
lat; dqekj vxzoky]
ljdkj ds lfpoA
The 7 September 2018
No. 02/Tax(Amendment)-03/2016, Trans. 5786— Draft notification no.-5168 dated
08.08.2018 was published in Bihar Gazette on 08.08. 2018 and objections/suggestions were invited
thereon. After due considerations on received objections/ suggestions it is hereby published finally.
1. Short Name, Extension & Commencement .
(i) These Act may be called the Bihar Motor Vehicl e Taxation (Amendment)
Act, 2018.
(ii) It shall extend to the whole of The State of Bihar.
(iii) It shall come into force on the date of its final publication in the Bihar
Gazette.
2. (a) Column- 4 and 5 of section-A of part -A of schedule -1, made under section-9 of
Bihar Finance Act., 2013 read with rule-7(1) of Bihar Motor Vehicle Taxation Act, 1994 are hereby
substituated as following :-
Part Sl Stage of
Registration
Class of Motor Vehicles
Motor Cycle Motorcars, Jeep and
Omnibuses up to seating
Capacity of 12 used for
persanal use
1 2 3 4 5
A Up to one
year of age at
the time of
Registration
or first
Registration.
(i) One time tax @ 8% of the Ex-
showroom price shall be levied at
the time of registration for up to
one lac Ex-showroom price of
the two wheeler Motor Vehicle.
(ii) One time tax @ 9% of the
Ex-showroom price shall be
levied at the time of registration
for above one lac and up to eight
lac Ex-showroom price of the
two wheeler Motor Vehicle .
(iii) One time tax @ 10% of the
Ex-showroom price shall be
levied at the time of registration
for above eight lac and up to
fifteen lac Ex-showroom price of
the two wheeler motor vehicle.
(iv) One time tax @ 12% of the
Ex-showroom price shall be
levied at the time of registration
for above fifteen lac Ex-
showroom price of the two
wheeler Motor Vehicle.
(i) One time tax @ 8% of the
Ex-showroom price shall be
levied at the time of
registration for up to one lac
Ex-showroom price of the four
wheeler Motor Vehicle.
(ii) One time tax @ 9% of the
Ex-showroom price shall be
levied at the time of
registration for above one lac
and up to eight lac Ex-
showroom price of the four
wheeler Motor Vehicle.
(iii) One time tax @ 10% of the
Ex-showroom price shall be
levied at the time of
registration for above eight lac
and up to fifteen lac Ex-
showroom price of the four
wheeler Motor Vehicle.
(iv) One time tax @ 12% of the
Ex-showroom price shall be
levied at the time of
registration for above fifteen
lac Ex-showroom price of the
four wheeler Motor Vehicle.
6 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 8 /uni093F/uni0938/uni0924/g224 /uni092C र 201 8
(b) "Excluding VAT" written in serial no-3 (a) (ii) (A) in part-c of schedule-1in section-
3 and section- 4 of Bihar Finance Act.- 2014 (Bihar Act 15, 2014) and in column-4 and column-5 of
section-A , Part-A of schedule-1of section-9 of Bi har Finance Act (Bihar Act 3, 2013) read with
section-7(8) and sub-section 1 of sub section 9 of Bihar Motor Vehicle Taxation Act, 1994 is hereby
substituted by "Ex-showroom price".
(c) Sub Serial No. (a), (b), (c), (d) and (e) of seria l no.-2 of part c of schedule 1 of
section 15 of Bihar Finance Act, 2011 (Bihar Act 3, 2011) read with sub section 1 of section 5 of
Bihar Motor Vehicle Taxation Act, 1994 are hereby substituted as following:-
Sl No. Types of Vehicle Tax
(a) Upto 1000 kgs
registered laden wight
capacity
(i) One time tax of Rs. 8,000/- at the time of
registration in the State for a period of ten years from
the date of first registration shall be levied for goods
vehicles upto 1000 kg weight capacity.
Provided that one time tax payable by such
vehicles already registered shall be calculated aft er
deducting the tax amount already paid before ten
years;
Provided further that no one time tax shall be
payable if the vehicle has already paid more than R s
8000/- as taxes.
(ii) For goods vehicles more than ten years old a
one-time tax of Rs 8000/- for a period of every fiv e
years thereafter, shall be levied:
Provided that one- time tax payable by such
vehicles shall be calculated after deducting the ta x
amount already paid after the ten years period or
fifteen years period as applicable.
Provided further that no one-time tax shall be
payable if the vehicle has already paid more than
8000/- as taxes.
(b) Exceeding 1000kgs but
not exceeding 3000 kgs
of registered laden
weight capacity
(i) One time tax of Rs. 6500/- per ton or part
thereof at the time of registration for a period of ten
years form the date of first registration shall be levied
on goods vechicles registered upto 1001 to 3000 kg
weight capacity.
Provided that one time tax payable by such
vehicles already registered shall be calculated aft er
deducting the tax amount already paid before ten
years;
Provided further that no one time tax shall be
payable if the vehicle has already paid more thatn
Rs.6500/- per ton or part thereof as taxes.
(ii) For vehicles more than ten years old a one-ti me
tax of Rs 6500/- per ton or part thereof for a period of
every five years thereafter, shall be levied;
Provided that one-time tax payable by such
vehicles shall be calculated after deducting the ta x
amount already paid after the ten years period or
fifteen years period as applicable;
Provided further that no one-time tax shall be
payable if the vehicle has already paid more than R s
6500/- per ton or part thereof as taxes.
7 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 8 /uni093F/uni0938/uni0924/g224 /uni092C र 2018
(c) Exceeding 3,000 kgs but
not exceeing 16,000 kgs
of registered laden
weight capacity.
Rs 750/- per ton per year or any part thereof
(d) Exceeding 16,000 kgs
but not exceeding
24,000 kgs of registered
laden weight capacity.
Rs 700/- per ton per year or any part thereof
(e) Exceeding 24,000 kgs of
registered laden weight
capacity.
Rs 600/- per ton per year or any part thereof
Annual increment of 3% shall be levied in above rat e of taxation, which shall be effective
from 1st of April every year, but this increment shall be effective from the year, 2019.
(d) Serial No. 3c of part c of shchedule 1 of section 1 1 of Bihar Finance Act-2013
(Bihar Act 3, 2013) read with sub section 1 of sub section 5 of Bihar Motor Vehicle Taxation Act,
1994 is hereby subtituted as following :-
''3(c) Three wheeler-
(a) Three wheeler with seating capacity not more than 4 persons (excluding driver)
-A one time tax of Rs. 10,000/- shall be levied fo r 15 years for new registered
vehicle.
or
Three wheelers-
(i) A one time tax of Rs. 6700/- on all three whe elers up to one year of age at the time
of registration of a period of ten years from the date of first registration in the State:
(ii) A one time tax of Rs. 6000/- for a period of every five years on three wheelers
which are more than ten years old.
(b) Three wheelers with seating capacity up ot 7 p ersons (excluding the driver)-
A one time tax of Rs. 15000/- shall be levied for 15 years from new registered
vehicles.
or
(i) A one time tax of Rs. 11,000/- on all three w heelers up to one year of age at
the time of registration of a period of ten years f rom the date of first
registration in the State.
(ii) A one time tax of Rs. 9,000/- for a period o f five years on three wheelers
which are more than ten years old.
(e) schedule 1 of section 5 of Bihar Finance Act - 201 4 (Bihar Act 15, 2014) read with
serial no. 4 of part c of schedule 1 of sub sectio n 1 of section 5 of Bihar Motor Vehicle Taxation
Act, 1994 are hereby substituted as 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 Bus)
Annual
Rate of Tax
(Deluxe
Bus)
Annual Rate of
Tax (Volvo,
Mercedies &
Equivalent
Bus)
(a) Seating capacity not
less than 13 persons and
not more than 26
persons.
Rs. 550 per
seat.
Rs. 675 per
seat
Rs. 785 per
seat
-
(b) Seating capacity not
less than 27 persons and
not more than 32
persons.
Rs. 600 per
seat.
Rs.750 per
seat
Rs. 860 per
seat
-
8 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण /glyph59/glyph61 8 /uni093F/uni0938/uni0924/g224 /uni092C र 201 8
(c) Seating capacity 33
persons or more.
Rs. 700 per
seat.
Rs.870 per
seat
Rs. 1025
per seat
-
(d) Volvo, Mercedez and
equivalent buses
- - - Rs. 1300 per
seat
Annual increment shall be levied in above rate of t axation, which shall be effective from 1st
of April every year, but this increment shall be effective from the year, 2019.
Rest of the above schedule of section-5 Bihar Fina nce Act, 2014 shall be as it is.
(f) The rate of taxation of Motor cycle/Taxi/Motor Cab/ Maxi Cab (excluding Three
Wheelers) having seating capacity up to 12 under se rial no. 3(a)(ii)(a) of part c, schedule 1 under
section 14 of Bihar Finance Act, 2015 (Bihar Act 9, 2015) and section 4 of Bihar Finance Act, 2014
(Bihar Act 15, 2014) read with section 10 of Bihar Finance Act, 2013 (Bihar Act 3, 2013) read with
sub section (1) of section 5 of Bihar Motor Vehicle Act, 1994 is substituted as following:-
(i) One time tax @ 8% of the Ex-showroom price sh all be levied at the time of
registration for a period of 15 years for up to one lac Ex-showroom price of
Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(ii) One time tax @ 9% of the Ex-showroom price sh all be levied at the time of
registration for a period of 15 years for above one lac and up to eight lac Ex-
showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(iii) One time tax @ 10% of the Ex-showroom price shall b e levied at the time of
registration for a period of 15 years for above ei ght lac and up to a fifteen lac Ex-
showroom price of Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(iv) One time tax @ 12% of the Ex-showroom price shall b e levied at the time of
registration for a period of 15 years for above fi fteen lac Ex-showroom price of
Motorcycle/ Taxi/Motor Cab/Maxi Cab.
(v) Sub -section b and c of rule 10 of Bihar Finan ce Act, 2013 (Bihar Act 3, 2013) shall
be as it is.
Provided that one time tax as applicable shall be l evied on the basis of age from vehicles
already registerd as per schedule -I part -A of Bih ar Motor Vehicle Taxation Act, 1994 (as
amended).
¼Explanation %& Ex-Showroom Price means the cost of Vehicle Includi ng CGST, SGST,
IGST and Compensation Cess ½.
By order of the Governor of Bihar,
SANJAY KUMAR AGARWAL,
Secretary to the Government.
————
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