LexThe BIHAR TAXATION LAW (AMENDMENT AND VALIDATION) ACT, 2017
Bihar · state statute
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fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku ,oa fof/kekU;dj.k
djus ds fy, vf/kfu;e
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iz;kstuksa gsrq 2017 ds tqykbZ ekg dh igyh rkjh[k d s izHkko ls lHkh rkfRod le; esa fof/kekU;r% ,oa izH kkodkjh
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fuEufyf[kr vaxzth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh;
lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzth Hkk"kk esa izkf/kÑr ikB le>k tk;sxkA
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[Bihar Act 19, 2017]
THE BIHAR TAXATION LAW (AMENDMENT AND VALIDATION) ACT, 2017
AN
ACT
to amend and validate the Bihar Value Added Tax Act, 2005 (Bihar Act 27, 2005).
BE it enacted by the Legislature of the State of Bi har 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 and Validation) Act, 2017.
(2) It extends to the whole of the State of Bihar.
(3) It shall come into force with effect from the first day of July, 2017.
2. Amendment of section 14 of the Bihar Value Added Ta x Act, 2005 (Act 27 of 2005).-
Section 14 of the Bihar Value Added Tax Act, 2005 ( Act 27 of 2005) shall be substituted by the
following, namely:-
“14. Rate of Tax.- Tax shall be payable on the sale price of the good s at such rate not
exceeding fifty percent and subject to such conditi ons and restrictions, as the State
Government may, by notification specify.”
3. Validation .— (1) The amendment made in Section-14 of the Bihar V alue Added Tax
Act, 2005 shall be deemed to be in force and always be in force, for all purposes, validly and
effectively for all material times with effect from the first day of July, 2017.
(2) Any notification under sub-section (1) of Sect ion-13 and Section-14 of the Bihar
Value Added Tax Act, 2005 (as amended by Bihar Act 13 of 2017) issued
before the commencement of this Act shall be deemed to be, for all purposes, as
validly and effectively issued with effect from the first day of July, 2017.
(3) Any imposition of tax, or collection, made in pursuance of amendment made in
Section-14 or notifications mentioned in sub-sectio n (2) shall be deemed to be
and to have always been, for all purposes, as valid ly and effectively, imposed,
assessed, collected, as if the said notifications h ad been in force at all material
times and accordingly, notwithstanding anything con tained in any judgment,
decree, or order of any Court, or Tribunal or other authority:-
(a) No suit or other proceedings shall be maintained or continued in any
Court, Tribunal or other authority for the refund of any amount received
or realized by way of amendment made in Section-14 or notifications as
mentioned in sub-section (2).
(b) No Court, tribunal or other authority shall enforce any decree, or order
directing the refund of any amount received or real ized by way of
amendment made in Section-14 or any notifications a s mentioned in
sub-section(2).
(c) Recoveries shall be made in accordance with the ame ndment made in
Section-14 or notifications as mentioned in sub-sec tion (2) of all
amounts which could have been collected by the amen dment made in
Section-14 or notifications as mentioned in sub-sec tion (2) but which
had not been collected.
By Order of the Governor of Bihar,
MANOJ KUMAR,
Joint Secretary to the Government.
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Website: http://egazette.bih.nic.in