LexThe BIHAR VALUE ADDED TAX ACT, 2016
Bihar · state statute
Open in Lexace · Ask the AI about this act
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[Bihar Act 4, 2016]
BIHAR VALUE ADDED TAX ACT, 2016
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27, 2005)
Be it enacted by the Legislature of the State of Bi har in the Sixty-Seventh year of the
Republic of India as follows:-
1. Short title, extent and commencement.— (1) The Act may be called the Bihar Value
Added Tax (Amendment ) Act, 2016.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force at once.
2. Amendment of section-3A of Act 27, 2005— The words "twenty percentum" used in
sub-section (1) of section-3A of the said Act, 2005 shall be substituted by the words "thirty
percentum."
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3. Amendment of section-14 of Act 27, 2005.— The words "thirteen and a-half percent"
used in clause (d) of sub-section (1) of section-14 of the said Act, 2005 shall be substituted by the
words "fourteen and a-half percent."
4. Amendment of section-70 of Act 27, 2005.— The words "ninety days" used anywhere
in section-70 of the said Act, 2005 shall be substituted by the words " sixty days."
5. Repeal and Savings— (i) Bihar Value Added Tax Ordinance, 2016 (Bihar O rdinance
No.-1, 2016) is hereby repealed.
(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any
power conferred by or under the said ordinance shal l be deemed to have been done
or taken exercise of the powers conferred by or und er this Act as if this Act were in
force on the day on which such thing was done or action taken.
By order of the Governor of Bihar,
SANJAY KUMAR,
Secretary to the Government.
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Website: http://egazette.bih.nic.in