The BIHAR TAXATION LAW AMENDMENT ACT, 2017

Bihar · state statute
Open in Lexace · Ask the AI about this act
 
/g466/uni092C /g466/uni092C /g466/uni092C /g466/uni092C /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 
/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 
/g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930  
    (( ((/uni0938/uni0902/uni0938/uni0902 /uni0938/uni0902/uni0938/uni09020 /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E  378) ) ) ) /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E 
la0 la0 la0 la0 ,y0th0&0 ,y0th0&0 ,y0th0&0 ,y0th0&0 1&15 1&15 1&15 1&15 @2017@96yst% @2017@96yst% @2017@96yst% @2017@96yst% 
ftlij egkefge jkT;iky fnukad fnukad fnukad fnukad     03 ebZ] 2017 03 ebZ] 2017 03 ebZ] 2017 03 ebZ] 2017 
fy;s izdkf'kr fd;k tkrk gSA 
         
/uni093F/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/g201 /uni092F/uni093E 
 
/uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930 /uni0939/uni093E/uni0930  /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F 
/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923  /uni0905/uni0902/uni0915 /uni0905/uni0902/uni0915 /uni0905/uni0902/uni0915 /uni0905/uni0902/uni0915     
 /uni0938/uni0930/uni0915/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930  /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E /g430/uni093E/uni0930/uni093E  /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 
18 /uni0935/uni0948/uni0936/uni093E/uni0916 /uni0935/uni0948/uni0936/uni093E/uni0916 /uni0935/uni0948/uni0936/uni093E/uni0916 /uni0935/uni0948/uni0936/uni093E/uni0916  1939 (/uni0936/uni0936 /uni0936/uni09360) 
/uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E /uni092A/uni091F/uni0928/uni093E , /uni0938/uni094B/uni092E /uni0938/uni094B/uni092E /uni0938/uni094B/uni092E /uni0938/uni094B/uni092E/uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 ,    88 88 /uni092E/uni0908 /uni092E/uni0908 /uni092E/uni0908 /uni092E/uni0908  2017
fof/k foHkkx fof/k foHkkx fof/k foHkkx fof/k foHkkx    
&&&&&&&&&& 
vf/klwpuk,avf/klwpuk,avf/klwpuk,avf/klwpuk,a    
8 ebZ 2017 8 ebZ 2017 8 ebZ 2017 8 ebZ 2017    
@2017@96yst% @2017@96yst% @2017@96yst% @2017@96yst%  A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr vf/kfu;e] 
03 ebZ] 2017 03 ebZ] 2017 03 ebZ] 2017 03 ebZ] 2017  dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk
fcgkj&jkT;iky ds vkns'k ls]
lqjsUæ lqjsUæ lqjsUæ lqjsUæ izlkn 'kekZizlkn 'kekZizlkn 'kekZizlkn 'kekZ
ljdkj ds lfpo 
 
/uni093F/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/g201 /uni092F/uni093E  /uni092A/uni09400/uni091F/g5470-40  
/uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F  
/u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /u0942/uni0915/uni093E/uni093F/uni0936/uni0924     
 
 
fuEufyf[kr vf/kfu;e] 
dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds 
jkT;iky ds vkns'k ls] 
izlkn 'kekZizlkn 'kekZizlkn 'kekZizlkn 'kekZ]]]]    
ljdkj ds lfpo A   
 
 2 /g466/uni092C/uni0939/uni093E/uni0930  गजट  (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 [fcgkj vf/kfu;e 13] 2017 fcgkj vf/kfu;e 13] 2017 fcgkj vf/kfu;e 13] 2017 fcgkj vf/kfu;e 13] 2017 ] 
fcgkj djk/kku fof/k ¼ fcgkj djk/kku fof/k ¼ fcgkj djk/kku fof/k ¼ fcgkj djk/kku fof/k ¼la' la' la' la'kks/ku½ kks/ku½ kks/ku½ kks/ku½ vf/kfu;e vf/kfu;e vf/kfu;e vf/kfu;e] 2017 ] 2017 ] 2017 ] 2017    
fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk    la' la' la' la'kks/ku kks/ku kks/ku kks/ku     
djus ds fy, fo/ks;d djus ds fy, fo/ks;d djus ds fy, fo/ks;d djus ds fy, fo/ks;dAA AA    
Hkkjr x.kjkT; ds vM+lBosa o"kZ esa fcgkj jkT; fo/kk u&eaMy n~okjk fuEufyf[kr :i esa ;g vf/kfu;fer 
gks%& 
11 11----    laf{kIr uke] izkjaHk vkSj foLrkj laf{kIr uke] izkjaHk vkSj foLrkj laf{kIr uke] izkjaHk vkSj foLrkj laf{kIr uke] izkjaHk vkSj foLrkj A & A & A & A & ¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼la'kks/ku½  vf/kfu;e] 2017 
dgk tk ldsxkA 
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA 
¼3½ ;g ml rkjh[k dks izo`Rr gksxk] tks fcgkj ljdkj] jkti= esa] vf/klwpuk }kjk] fu;r  djs % 
Ikjarq bl vf/kfu;e ds fHkUu&fHkUu mica/kksa ds fy, fHkUu&fHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj ,sls 
fdlh mica/k esa bl vf/kfu;e ds izkjaHk ds izfr fdlh  funsZ'k dk ;g vFkZ yxk;k tk;sxk fd og ml mica/k ds  
izo`Ùk gksus ds izfrfunsZ'k gSA 
22 22----    ifjHkk"kk ifjHkk"kk ifjHkk"kk ifjHkk"kk    A & A & A & A & ^^fu;r rkjh[k** ls og rkjh[k vfHkizsr gS ftldks bl la'kks/ku vf/kfu;e] 2017 ds mica/k 
izo`Ùk gksaxsA 
33 33----    fcgkj ewY; of)Zr dj vf/ fcgkj ewY; of)Zr dj vf/ fcgkj ewY; of)Zr dj vf/ fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk ¼2B½ dk  la' kfu;e] 2005 dh /kkjk ¼2B½ dk la' kfu;e] 2005 dh /kkjk ¼2B½ dk la' kfu;e] 2005 dh /kkjk ¼2B½ dk la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ¼1½ fcgkj ewY; of)Zr dj 
vf/kfu;e] 2005 ¼bl vf/kfu;e esa blds i'pkr~] ^^ewY;  of)Zr dj vf/kfu;e** ds :i esa fufnZ"V½ dh /kkjk 2 dk 
[k.M ¼B½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk%& 
^¼B½ ^^eky** ls vfHkizsr gS(* lafo/kku dh lkroha vuqlwph ds lwph 
II  ds izfof"V 54 esa lfEefyr eky( 
¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 2 ds [k.M  ¼.k½ ds mi&[k.M ¼ i½ rFkk ¼ ii ½ foyksfir fd, 
tk,saxsA 
44 44----    ewY; of)Zr dj vf/ ewY; of)Zr dj vf/ ewY; of)Zr dj vf/ ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 3d esa la' kfu;e] 2005 dhs /kkjk 3d esa la' kfu;e] 2005 dhs /kkjk 3d esa la' kfu;e] 2005 dhs /kkjk 3d esa la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ewY; of)Zr dj vf/kfu;e dh /kkjk 3d 
dh mi/kkjk ¼1½ esa 'kCn ^^mlds }kjk lans; dj ds vyk os** ds ckn 'kCn ^^vuqlwph IV  esa fofuZfn"V** foyksfir fd, 
tk,saxsA 
55 55----    ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 3dd dk foyksiuA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 3dd dk foyksiuA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 3dd dk foyksiuA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 3dd dk foyksiuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 3dd foyksfir dh tk;sxhA 
66 66----    ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 4 dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 4 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 4 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 4 dk foyksi uA     & & & & ewY; of)Zr dj vf/kfu;e] 2005dh 
/kkjk 4 foyksfir dh tk;sxhA 
77 77----    ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 5 dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 5 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 5 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 5 dk foyksi uA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 5 foyksfir dh tk;sxhA 
88 88----    ee eewY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 7 dk foyksi uA wY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 7 dk foyksiu A wY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 7 dk foyksiu A wY; of)Zr dj vf/kfu;e] 2005  dhs /kkjk 7 dk foyksiu A    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 7 foyksfir dh tk;sxhA 
99 99----    ewY; of)Zr dj vf ewY; of)Zr dj vf ewY; of)Zr dj vf ewY; of)Zr dj vf/kfu;e] 2005  dh /kkjk 8 esa la' /kfu;e] 2005  dh /kkjk 8 esa la' /kfu;e] 2005  dh /kkjk 8 esa la' /kfu;e] 2005  dh /kkjk 8 esa la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 
8 esa 'kCn rFkk vad ^^/kkjk 6** ds ckn 'kCn lewg] vad ,oa dks"Bd ^^/kkjk 7 ;k /kkjk 13 dh mi&/kkjk ¼2½** dks 'kCn 
lewg] vad ,oa dks"Bd ^^/kkjk 13 dh mi&/kkjk ¼1½** }kjk izfrLFkkfir fd, tk,saxsA 
10 10 10 10----    ewY; of)Zr dj vf/kfu;e] ewY; of)Zr dj vf/kfu;e] ewY; of)Zr dj vf/kfu;e] ewY; of)Zr dj vf/kfu;e] 2005  dh /kkjk 13 esa la' 2005  dh /kkjk 13 esa la' 2005  dh /kkjk 13 esa la' 2005  dh /kkjk 13 esa la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ¼1½ ewY; of)Zr dj vf/kfu;e] 2005 
dh /kkjk 13 dh mi&/kkjk ¼1½ foyksfir dh tk;sxh rFkk /kkjk 13 dh orZeku mi&/kkjk,¡ ¼2½ rFkk ¼3½ dks Øe'k% ¼1½ 
,oa ¼2½ ds :i esa iqu% la[;kafdr fd;k tk;sxkA 
¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi& /kkjk ¼2½ dk [k.M ¼d½ fuEufyf[kr }kjk 
izfrLFkkfir fd;k tk;sxk] ;Fkk%& 
^^¼d½ ekyksa dh fcØh ij dj dk mn~xzg.k jkT; esa fcØ h dh J`a[kyk esa ,sls fcUnq ;k fcUnqvksa ij fd;k 
tk;sxk tSlk jkT; ljdkj vf/klwpuk }kjk fofufnZ"V djsA** 
¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi& /kkjk ¼2½ dk [k.M ¼[k½ esa 'kCn ^^fdlh 
vf/klwpuk }kjk jkT; ljdkj** ds ckn 'kCn ^^vuqlwph IV  esa fofufnZ"V** foyksfir fd;s tk,saxsA 
¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi& /kkjk ¼2½ dk [k.M ¼x½ esa 'kCn ^^izdkf’kr 
vf/klwpuk }kjk jkT; ljdkj** ds ckn 'kCn ^^vuqlwph IV  esa fofufnZ"V** foyksfir fd;s tk;saxsA 
11 11 11 11----    ewY; of)Zr dj vf ewY; of)Zr dj vf ewY; of)Zr dj vf ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 14 esa la' /kfu;e] 2005 dh /kkjk 14 esa la' /kfu;e] 2005 dh /kkjk 14 esa la' /kfu;e] 2005 dh /kkjk 14 esa la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 14 fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& 
^^14- ekyksa dh fcØ; dher ij] ipkl ls vuf/kd] fdUrq  chl izfr'kr ls vU;qU; dh ,slh nj ls] tks 
jkT; ljdkj] ,slh 'krksZa vkSj fuca/kuksa ds v/khu jgrs gq;s] vf/klwpuk }kjk fofufnZ"V djs] dj lank; gksxkA 
 3 एg466एuni092Cएuni0939एuni093Eएuni0930 गजट (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 12 12 12 12----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15 dk foyksi uA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 15 foyksfir dh tk;sxhA 
13 13 13 13----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyk siuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15d dk foyks iuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 15d foyksfir dh tk;sxhA 
14 14 14 14----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foy ksiuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyk siuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyk siuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 15[k dk foyk siuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 15[k foyksfir dh tk;sxhA 
15 15 15 15----    ewY; o ewY; o ewY; o ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksi uA f)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuA f)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuA f)Zr dj vf/kfu;e] 2005 dhs /kkjk 16 dk foyksiuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 16 foyksfir dh tk;sxhA 
16 16 16 16----    ewY; of)Zr dj vf ewY; of)Zr dj vf ewY; of)Zr dj vf ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 esa la' /kfu;e] 2005 dh /kkjk 24 esa la' /kfu;e] 2005 dh /kkjk 24 esa la' /kfu;e] 2005 dh /kkjk 24 esa la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 24 dh mi&/kkjk ¼1d½ fuEufyf[kr }kjk izfrLFkkfir dh tk;sxh] ;Fkk%& 
^^¼1d½izR;sd O;fDr] tks dksbZ jftfLVªd`r O;kSgkjh gS] izR;sd frekgh ds fy, fofufnZ"V :i ls fofgr foØ;] 
Ø;] izkfIr;ksa vkSj eky ds izs"k.k rFkk fdlh vU; la O;ogkj ls lEcfU/kr vius lHkh laO;ogkj ds laca/k esa  ,d lgh 
,oa lEiw.kZ fooj.kh fofgr izkf/kdkjh dks ,sls izk:i  vkSj ,slh jhfr esa] vk;qDr }kjk vf/klwpuk ds }kjk f ofgr frfFk 
dks ;k mlls iwoZ nkf[ky djsxk% 
fdUrq ;g Hkh fd] fHkUu izdkj ds jftfLVªd`r O;kSgkjh gsrq fHkUu frfFk fufnZ"V dh tk ldsaxhA 
¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼4½ ,oa ¼4d½ foyksfir dh tk;sxhA 
¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi& /kkjk ¼5½ fuEufyf[kr }kjk izfrLFkkfir dh 
tk;sxh] ;Fkk%& 
^^¼5½ ;fn dksbZ fooj.kh nkf[ky djus ds fy, fofgr fu ;r rkjh[k vodk'k dk fnu gS rks vxyh rkjh[k 
dks ftldks dk;kZy; [kqyrk gS] fu;r rkjh[k le>h tk;sxhA**  
¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi& /kkjk ¼6½ eas 'kCn] vad ,oa dks"Bd^^mi&/kkjk 
¼1d½ ;k mi&/kkjk ¼2½ ;k mi&/kkjk ¼3½ ;k mi&/kkjk ¼4 ½** 'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ;k mi&/kkj k 
¼3½** }kjk izfrLFkkfir fd, tk,saxsA 
¼5½ ewY; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼6½ ds izFke ijarqd ds 'kCn lewg  ^^mi&/kkjk 
¼3½** ds i'pkr~ 'kCn] vad ,oa dks"Bd ^^;k mi&/kkjk ¼4½ ;k mi&/kkjk ¼4d½** dks foyksfir fd;k tk;sxkA 
¼6½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi& /kkjk ¼7½ esa 'kCn lewg^^nkf[ky** ds i'pkr~ 
'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ds v/khu frekg h fooj.kh vFkok mi&/kkjk ¼4½ ds v/khu frekgh C;kSjs ** dks 
'kCn] vad ,oa dks"Bd ^^mi&/kkjk ¼1d½ ds v/khu fooj.kh** }kjk izfrLFkkfir fd, tk,saxsA 
¼7½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi& /kkjk ¼8½ ds 'kCn] vad ,oa dks"Bd ^^vFkok 
mi&/kkjk ¼3½** ds i'pkr~ 'kCn] vad ,oa dks"Bd vFkok  mi&/kkjk ¼4d½ vFkok mi&/kkjk ¼4½ v/khu frekgh C;kS js** 
dks foyksfir fd;k tk;sxkA  
¼8½ ewY; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼9½ ds [k.M ¼d½ esas 'kCn lewg ^^/kkjk 15 dh 
mi&/kkjk ¼1½ rFkk mi&/kkjk ¼4½ ds v/khu dj pqdkus d s vuqKkr izR;sd C;kSgkjh dks NksM+dj**dks foyksfir fd, 
tk,saxsA 
¼9½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi& /kkjk ¼9½ dk [k.M ¼[k½  foyksfir fd;k 
tk;sxkA 
¼10½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi &/kkjk ¼10½ fuEufyf[kr }kjk izfrLFkkfir dh 
tk;sxh] ;Fkk%& 
^^¼10½ ;fn dksbZ O;kSgkjh] mi&/kkjk ¼1d½ ds v/khu nh tkus okyh visf{kr fooj.kh mi&/kkjk ¼9½ ds mica/kksa 
ds vuqlkj dj dh jde dk lank; djus ds fy, vlQy jgrk gS rks ,slk O;kSgkjh%& 
¼d½ mlds }kjk ;FkkfLFkfr fooj.kh ;k =Sekfld laf{kIr  fooj.k ;k iqujhf{kr fooj.kh ds vuqlkj mi&/kkjk 
¼9½ ds v/khu lank; ij dj( ;k 
¼[k½ ml vof/k ds fy, lank; ij dj] ftlds fy, og mi&/ kkjk ¼1½ ds v/khu fooj.kh nsus esa vlQy 
jgk gS] 
ml rkjh[k ls ftldks bl izdkj lank; dj mlds lank; dh  rkjh[k dks fu;r gks x;k Fkk] fu;r jde 
ds Ms<+ izfr'kr izfrekl dh nj ls C;kt dk lank; djus dk nk;h gksxkA 
Li"Vhdj.k& Li"Vhdj.k& Li"Vhdj.k& Li"Vhdj.k&bl mi&/kkjk ds iz;kstu ds fy,]& 
¼i½ tgk¡ dj ds lank; esa O;frØe dh vof/k ,d ekl ls de  dh vof/k gS ogk¡ ,slh vof/k ds laca/k esa 
,sls dj ij lans; C;kt lekuqikfrd :i ls laxf.kr fd;k tk,xk( 
¼ii ½ ^^ekl** ls rhl fnu vfHkizsr gSaA** 
17 17 17 17----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyk siuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 24d dk foyks iuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 24d foyksfir dh tk;sxhA 
18 18 18 18----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 30 dk foyksi uA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 30 foyksfir dh tk;sxhA 
 4 एg466एuni092Cएuni0939एuni093Eएuni0930  गजट  (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 19 19 19 19----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 35 esa la' la' la' la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ¼1½ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 35 dh mi&/kkjk ¼1½ ds [k.M ¼[k½ rFkk ¼x½ foyksfir fd;s tk;saxsA 
¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi& /kkjk ¼1½ ds [k.M ¼p½ esa 'kCn ^^ds tks vuqlwph 
4 esa ;FkkfofufnZ"V gS]** dks foyksfir fd;k tk;sxkA 
¼3½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi& /kkjk ¼1½ ds [k.M ¼p½ esa 'kCn ^^}kjk visf{kr 
lk{;** ds ckn 'kCn] vad ,oa dks"Bd  ^^/kkjk 13 dh m i&/kkjk ¼2½]** 'kCn] vad ,oa dks"Bd ^^/kkjk 13 dh m i&/kkjk 
¼1½]** }kjk  izfrLFkkfir fd, tk,saxsA 
¼4½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1d½ dks foyksfir fd;k tk;sxkA 
20 20 20 20----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksi uA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 36 dk foyksi uA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 36 foyksfir dh tk;sxhA 
21 21 21 21----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 52 esa la' la' la' la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ¼1½ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 52 dh mi&/kkjk ¼1½ esa dks"Bd] 'kCn rFkk vad ^^¼/kkjk 15 dh mi&/kkjk ¼1½] ;k mi&/kkjk ¼1d½ ;k mi /kkjk 
¼4½ ds v/khu dj ds lank; ds fy, vuqKkr O;kSgkjh ls fHkUu½** dks foyksfir fd;k tk;sxkA 
¼2½ ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk 52 dh mi&/kkjk ¼4½ dks foyksfir fd;k tk;sxkA 
22 22 22 22----    ewY; of)Zr dj vf/ ewY; of)Zr dj vf/ ewY; of)Zr dj vf/ ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 53 esa la' kfu;e] 2005 dhs /kkjk 53 esa la' kfu;e] 2005 dhs /kkjk 53 esa la' kfu;e] 2005 dhs /kkjk 53 esa la'kks/kuA kks/kuA kks/kuA kks/kuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 53 dh mi&/kkjk ¼1½ dk [k.M ¼d½ foyksfir fd;k tk;sxkA 
23 23 23 23----    ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyk siuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyks iuA ewY; of)Zr dj vf/kfu;e] 2005 dhs /kkjk 69d dk foyks iuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 dh 
/kkjk 69d foyksfir dh tk;sxhA 
24 24 24 24----    ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph ewY; of)Zr dj vf/kfu;e] 2005 dhs vuqlwph I]  vuqlwph ]  vuqlwph ]  vuqlwph ]  vuqlwph II ] vuqlwph ] vuqlwph ] vuqlwph ] vuqlwph III ] vuqlwph ] vuqlwph ] vuqlwph ] vuqlwph III d rFkk d rFkk d rFkk d rFkk 
vuqlwph vuqlwph vuqlwph vuqlwph IV     dk foyksiuA dk foyksiuA dk foyksiuA dk foyksiuA    & & & & ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwp h I] vuqlwph II ] vuqlwph 
III ] vuqlwph III d rFkk vuqlwph IV ] foyksfir dh tk;saxhA 
25 25 25 25----    O;ko`frA O;ko`frA O;ko`frA O;ko`frA    & & & & ¼1½ ewY; of)Zr dj vf/kfu;e dk la'kks/ku ¼;FkkfLFkfr ftls blds i'pkr~ ^^,slk la'kks/ku** 
;k ^^la'kksf/kr vf/kfu;e** dgk x;k gS½ mi/kkjk ¼2½ esa mfYyf[kr foLrkj rd & 
¼d½ ,sls la'kks/ku ds le; fdlh Hkh izo`Rr ;k fon~;eku dks iqu% izofrZr ugha djsxk( ;k 
¼[k½ iwoZ izpkfyr la’kksf/kr vf/kfu;e vkSj vkns'k ; k mlds v/khu lE;d~ :i ls fd, x, ;k HkqDrh xbZ 
fdlh ckr dks izHkkfor ugha djsxk( ;k 
¼x½ ,sls la'kks/ku ds v/khu la'kksf/kr vf/kfu;e ;k vkns'k fdlh vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] ;k vftZr] 
izksnHkwr ;k mixr nkf;Ro dks ugha djsxk% 
ijarq ;g fd fdlh vf/klwpuk ds n~okjk fofuos'k ij izk sRlkgu ds :i esa vuqnRr dksbZ dj NwV] 
fo'ks"kkf/kdkj ds :i esa tkjh ugha jgsxh] ;fn fu;r fnu ij ;k mlds i'pkr~ mDr vf/klwpuk fo[kafMr gks tkrh gS( 
¼?k½ fdlh dj] vf/kHkkj] 'kkfLr] C;kt tks ns; gSa ;k  ns; gks ldrs gSa ;k dksbZ leigj.k ;k la'kksf/kr 
vf/kfu;e ds mica/kksa ds f[kykQ fd, x, fdlh vijk/k ds laca/k esa mixr ;k fn, x, naM dks izHkkfor ugha djsxk( 
¼M-½ fdlh vUos"k.k]  tkap] fu/kkZj.k dk;Zokgh] U;k;f u.kZ;u vkSj vU; dksbZ fof/kd dk;Zokgh ;k cdk;ksa dk s 
olwyh ;k ;FkkiwoksZDr fdlh dj] vf/kHkkj] 'kkfLr] tq ekZuk] C;kt] vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] nkf;R o] leigj.k 
;k naM ds laca/k esa mipkj vkSj fdlh ,sls vUos"k.k]  tkap] fu/kkZj.k dk;Zokgh] U;k;fu.kZ;u vkSj vU; fof/ kd 
dk;Zokfg;ksa ;k cdk;ksa dh olwyh ;k mipkj dks lafLF kr] tkjh ;k izofrZr dj ldsxk vkSj fdlh ,sls dj] vf/ kHkkj] 
'kkfLr] tqekZuk] C;kt] leigj.k ;k naM mn~x`fgr ;k v f/kjksfir gks ldsxk tSls fd bl vf/kfu;e dks bl izdk j 
la'kksf/kr ugha fd;k x;k gS] dks izHkkfor ugha djsxk ( 
¼p½ dk;Zokfg;ka] ftlds varxZr ftudk laca/k fdlh vihy] iqufoZyksdu ;k funsZ'k ftUgs fu;r fnu ls iwoZ 
;k ml fnu ij ;k mlds i'pkr~ mDr la'kksf/kr vf/kfu;e  ds v/khu lafLFkr fd;k x;k gS vkSj ,slh dk;Zokfg;ka  
mDr la'kksf/kr vf/kfu;e ds v/khu tkjh jgsaxh tSls f d ;g vf/kfu;e izo`Rr ugha gqvk gks vkSj mDr vf/kfu; e dks 
la'kksf/kr ugha fd;k x;k gS] dks izHkkfor ugha djsxkA 
¼2½ fujlu ds izHkko ds lanHkZ esa fcgkj ,oa mM+hlk lk/kkj.k [kaM vf/kfu;e] 1917 dh /kkjk 8 ds lk/kkj.k  
mi;kstu ij izfrdwy izHkko ;k izHkkfor djus ds mi/kk jk ¼1½ vkSj ¼2½ esa fufnZ"V fof'k"V fo"k;ksa ds mYy s[k dks ugha 
j[kk tk,xkA 
fcgkj&jkT;iky ds vkns'k ls] 
lqjsUæ izlkn 'kekZlqjsUæ izlkn 'kekZlqjsUæ izlkn 'kekZlqjsUæ izlkn 'kekZ]]]]    
ljdkj ds lfpoA      
8 ebZ 2017 8 ebZ 2017 8 ebZ 2017 8 ebZ 2017    
la0 ,y0th0&01&15@2017@97 la0 ,y0th0&01&15@2017@97 la0 ,y0th0&01&15@2017@97 la0 ,y0th0&01&15@2017@97@@ @@yst% yst% yst% yst%A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge  jkT;iky }kjk 
fnukad 3 ebZ 2017 dks vuqer fcgkj djk/kku fof/k ¼la 'kks/ku½ vf/kfu;e] 2017 fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2017 fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2017 fcgkj djk/kku fof/k ¼la'kks/ku½ vf/kfu;e] 2017 dk f uEufyf[kr vaxzsth 
 5 एg466एuni092Cएuni0939एuni093Eएuni0930 गजट (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdk f'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;sxkA 
fcgkj&jkT;iky ds vkns'k ls] 
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ljdkj ds lfpoA   
 [Bihar Act 13, 2017] 
THE BIHAR TAXATION LAW AMENDMENT ACT, 2017 
AN 
ACT 
to further amend the Bihar Value Added Tax Act, 2005  
BE it enacted by Legislature of Bihar in the Sixty- eighth 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, 2017. 
(2) It extends to the whole of the State of Bihar. 
(3) It shall come into force on such date as the St ate Government may, by 
notification in the Official Gazette, appoint: 
Provided that different dates may be appointed for different provisions of this Act 
and any reference in any such provision to the comm encement of this Act shall be construed 
as a reference to the coming into force of that provision. 
2. Definition. “appointed day” means the date on which the provisi ons of this Act 
come into force. 
3. Amendment of Section 2 (l) of the Bihar Value Ad ded Tax Act, 2005- (1) 
Clause (l) of section 2 the Bihar Value Added Tax A ct, 2005 (hereafter referred to in this 
Act as “the Value added Tax Act”) shall be substituted by the following, namely:- 
‘(l) “goods” means the goods included in Entry 54 o f List II of the seventh schedule 
to the Constitution;’. 
(2) Sub-clause (ii) and sub-clause (iii) of clause (o) of section 2 of the Value added 
Tax Act shall be deleted. 
4.  Amendment of section 3A of the Value Added Tax Act, 2005.- The words 
“specified in Schedule IV” after the words “surchar ge on the sale of goods” in Sub-section 
(1) of Section 3A of the Value Added Tax Act shall be deleted.   
5.  Deletion of section 3AA of the Value Added Tax Act, 2005.-Section 3AA of 
the Value Added Tax Act shall be deleted. 
6.  Deletion of section 4 of the Value Added Tax Ac t, 2005.-Section 4 of the Value 
Added Tax Act shall be deleted. 
7.  Deletion of section 5 of the Value Added Tax Ac t, 2005.-Section 5 of the Value 
Added Tax Act shall be deleted. 
8.Deletion of section 7 of the Value Added Tax Act,  2005 .-Section 7 of the Value 
Added Tax Act shall be deleted. 
9.  Amendment of section 8 of the Value Added Tax A ct, 2005.- The words, 
figures and bracket “or section 7 or sub-section (2 )” after the words “under section 6” of 
section 8 the Value Added Tax Act shall be shall be  substituted by the words figures and 
bracket “or sub-section (1)”. 
10. Amendment of section 13 of the Value Added Tax Act, 2005 .-(1) Sub-section 
(1) of section 13 of the Value Added Tax Act shall be deleted and the existing sub-sections 
(2) and (3) shall be re-numbered as (1) and (2) respectively. 
(2) Clause (a) of sub-section (2) of section 13 of the Value added Tax Act shall be 
substituted by the following namely:- 
 6 एg466एuni092Cएuni0939एuni093Eएuni0930  गजट  (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 “(a) The tax on sale of goods shall be levied at su ch point or points in a series of 
sales in the State as a State Government may, by notification, specify.” 
(3) The words and comma “specified in schedule IV,”  after the words “sale of 
goods” in clause (b) of sub-section (2) of section 13 of the Value added Tax Act shall be 
deleted. 
(4) The words and comma “in respect of any goods sp ecified in schedule IV,” after 
the words “the State Government specifies” in claus e (c) of sub-section (2) of section 13 of 
the Value added Tax Act shall be deleted. 
11.  Amendment of section 14 of the Value Added Tax  Act, 2005.- Section 14 of 
the Value Added Tax Act shall be substituted by the following, namely:- 
“14. Tax shall be payable on the sale price of the goods at the rate not below ten 
percent and not exceeding fifty percent and subject  to such conditions and restrictions, as 
the State Government may, by notification specify.” 
12.  Deletion of section 15 of the Value Added Tax Act, 2005 .-Section 15 of the 
Value Added Tax Act shall be deleted. 
13. Deletion of section 15A of the Value Added Tax Act, 2005.-Section 15A of the 
Value Added Tax Act shall be deleted. 
14.  Deletion of section 15B of the Value Added Tax  Act, 2005 .-Section 15B of 
the Value Added Tax Act shall be deleted. 
15.  Deletion of section 16 of the Value Added Tax Act, 2005.-Section 16 of the 
Value Added Tax Act shall be deleted. 
16. Amendment of section 24 of the Valued Added Tax  Act, 2005.- (1) Sub-
section (1A) of section 24 of the Value Added Tax Act shall be substituted by the following, 
namely:- 
“(1A) Every person, being a registered dealer shall  furnish, to the prescribed 
authority, a true and complete return, in the form and manner prescribed, in respect of all his 
transactions relating to sales, purchases, receipts  and dispatches of goods and any other 
transactions prescribed specially for each quarter,  on or before such date as the 
Commissioner may, by notification, specify: 
Provided that different dates may be specified in r espect of different categories of 
registered dealers.” 
(2) Sub-sections (4) and (4A) of section 24 of the Value Added Tax Act shall be 
deleted. 
(3) Sub-section (5) of section 24 of the Value Adde d Tax Act shall be substituted by 
the following, namely:- 
“(5) If the due date prescribed for the filing of a ny return happens to be a holiday, 
the next date on which the office opens shall be deemed to be the due date.” 
(4) The words, figures and brackets “in sub-section  (1A) or sub-section (2) or sub-
section (3) of sub-section (4)” after the words “co ntained in” in sub-section (6) of section 24 
of the Value Added Tax Act shall be substituted by the words, figures and brackets “in sub-
section (1A) or sub-section (3). 
(5) The words, figures and brackets “or sub-section (4) or sub-section (4A)” after the 
words “or sub-section (3)” in the first proviso to sub-section (6) of section 24 of the Value 
Added Tax Act shall be deleted. 
(6) The words, figures and brackets “quarterly retu rn under sub-section (1A) or the 
quarterly statement or sub-section (4)” after the w ords “furnished a” in sub-section (7) of 
section 24 of the Value Added Tax Act shall be subs tituted by the words, figures and 
brackets “return under sub-section (1A). 
 7 एg466एuni092Cएuni0939एuni093Eएuni0930 गजट (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 (7) The words, figures and brackets “or sub-section  (4A) or the quarterly statement 
under sub-section (4)” after the words “or sub-sect ion (3)” in sub-section (8) of section 24 
of the Value Added Tax Act shall be deleted. 
(8) The words, figures and brackets “other than a d ealer permitted to pay tax under 
the sub-section (1) and sub-section (4) of section 15” after the words “Every dealer” in 
clause (a) sub-section (9) of section 24 of the Value Added Tax Act shall be deleted. 
(9) Clause (b) of sub-section (9) of section 24 of the Value Added Tax Act shall be 
deleted. 
(10) Sub-section (10) of section 24 of the Value Ad ded Tax Act shall be substituted 
by the following, namely:- 
“(10) If a dealer, required to furnish the return u nder sub-section (1A), fails to pay 
the amount of tax payable according to the provisio ns of sub-section (9), such dealer shall 
be liable to pay interest –  
(a) in respect of tax payable under sub-section (9) , by him in accordance with the 
return or revised return, as the case may be; or  
(b) in respect of the tax payable for the period fo r which he has failed to furnish 
returns under sub-section (1A), at the rate of one and a half percent per month of the amount 
due from the date the tax so payable had become due to the date of its payment.  
Explanation : For the purposes of this sub-section —  
(i) where the period of default in payment of tax c overs a period less than a month, 
the interest payable on such tax in respect of such period shall be computed proportionately;  
(ii) month shall mean thirty days.” 
17. Deletion of section 24A of the Value Added Tax Act, 2005.-Section 24A of the 
Value Added Tax Act shall be deleted. 
18. Deletion of section 30 of the Value Added Tax A ct, 2005.-Section 30 of the 
Value Added Tax Act shall be deleted. 
19.  Amendment of section 35of the Value Added Tax Act, 2005.-(1) Clauses (b) 
and (c) of sub-section (1) of Section 35 of the Value Added Tax Act shall be deleted. 
(2) The words “in Schedule IV” after the words “spe cified in” in clause (f) of sub-
section (1) of Section 35 of the Value Added Tax Act shall be deleted. 
(3) The words “in sub-section (2) of section 13” af ter the words “evidence as 
required by” in clause (f) of sub-section (1) of Se ction 35 of the Value Added Tax Act shall 
be substituted by the words “in sub-section (1) of section 13”. 
(4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted. 
20.  Deletion of section 36 of the Value Added Tax Act, 2005.-Section 36 of the 
Value Added Tax Act shall be deleted. 
21.  Amendment of section 52of the Value Added Tax Act, 2005.-(1) The words, 
figures and bracket “(other than a dealer permitted  to pay tax under sub-section (1) or sub-
section (1A)  or sub-section (4) of section 15),” in sub-section (1) of Section 52 of the Value 
Added Tax Act shall be deleted. 
(2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted. 
22.Amendment of section 53 of the Value Added Tax A ct, 2005.-Clause (a) of the 
proviso to sub-section (1) of section 53 of the Value Added Tax Act shall be deleted. 
23.  Deletion of section 69A of the Value Added Tax  Act, 2005.- Section 69A of 
the Value Added Tax Act shall be deleted. 
24. Deletion of Schedule I, Schedule II, Schedule I II Schedule IIIA and 
Schedule IV of the Bihar Value Added Tax Act, 2005. -Schedule I, Schedule II, Schedule 
III Schedule IIIA and Schedule IV appended to the Value Added Tax Act shall be deleted. 
 8 एg466एuni092Cएuni0939एuni093Eएuni0930  गजट  (असएuni093Eधएuni093Eएuni0930ण ), 8 मई मई मई मई  2017  
 25.  Saving. (1) The amendment of the Value Added Tax Act  (here after referred to 
as “such amendment” or “amended Act”, as the case m ay be) to the extent mentioned in 
sub-section (2) shall not— 
(a) revive anything not in force or existing at the time of such amendment; or 
(b) affect the previous operation of the amended Ac t and orders or anything duly 
done or suffered thereunder; or  
(c) affect any right, privilege, obligation, or lia bility acquired, accrued or incurred 
under the amended Act or orders under the  amended Act; or 
(d) affect any tax, surcharge, penalty, fine, inter est as are due or may become due or 
any forfeiture or punishment incurred or inflicted in respect of any offence or violation 
committed against the provisions of the amended Act; or  
(e) affect any investigation, inquiry, verification  (including scrutiny and audit), 
assessment proceedings, adjudication and  any other legal proceedings or recovery of arrears 
or remedy in respect of any such tax, surcharge, pe nalty, fine, interest, right, privilege, 
obligation, liability, forfeiture or punishment, as  aforesaid, and any such investigation, 
inquiry, verification (including scrutiny and audit ), assessment proceedings, adjudication 
and other legal proceedings or recovery of arrears or remedy may be instituted, continued or 
enforced, and any such tax, surcharge, penalty, fin e, interest, forfeiture or punishment may 
be levied or imposed as if the Value Added Tax Act had not been so amended; 
(f) affect any proceedings including that relating to an appeal, revision, review or 
reference, instituted before, on or after the appoi nted day under the said amended Act and 
such proceedings shall be continued under the said amended Act as if this Act had not come 
into force and the Value Added Tax Act had not been amended. 
(2) The mention of the particular matters referred to in sub-section (1) shall not be 
held to prejudice or affect the general application  of section 8 of the Bihar and Orissa 
General Clauses Act, 1917 with regard to the effect of repeal. 
fcgkj&jkT;iky ds vkns'k ls] 
lqjsUæ izlkn 'kekZlqjsUæ izlkn 'kekZlqjsUæ izlkn 'kekZlqjsUæ izlkn 'kekZ]]]]    
ljdkj ds lfpoA    
———— 
अधएuni0940एg162एuni0915 , सिचवएuni093Eलय  मएuni0941एu093Fणएuni093Eलय , 
एg466एuni092Cएuni0939एuni093Eएuni0930 , ii iiटनएuni093E  एg430एuni093Eएuni0930एuni093E  एu0942एuni0915एuni093Eिएuni0936एuni0924  एवं मएuni0941एg465एu093Fएuni0924एuni0964  
एg466एuni092Cएuni0939एuni093Eएuni0930  गजट  (असएuni093Eधएuni093Eएuni0930ण ) 378-571+400 -एuni0921एg547 0टएg547 0पएuni0940 0एuni0964 
Website: http://egazette.bih.nic.in     

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