LexThe Bihar Value Added Tax (Amendment and Validation) Act, 2015
Bihar · state statute
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vf/kfu;e] ftlij jkT;iky fnukad 13 vxLr
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
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19 vxLr 2015
@2015 @yst% 114 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
ftlij jkT;iky fnukad 13 vxLr 2015 dks vuqefr ns pqdsa gS] blds }kjk
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
ljdkj ds
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fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
dks vuqefr ns pqdsa gS] blds }kjk
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj ,
ljdkj ds la;qDr lfpoA
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fcgkj ewY;of)Zr dj ¼ la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2015
[fcgkj vf/kfu;e 13] 2015 ]
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku djus gsrq vf/kfu;eA
Hkkjr x.kjkT; ds fN;klBos o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%&
1- laf{kIr uke] foLrkj vkSj izkjEHkA& ¼1½ ;g vf/kfu;e fcgkj ewY;of)Zr dj ¼ la’kks/ku ,oa
fof/kekU;dj.k½ vf/kfu;e] 2015 dgk tk ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ bl vf/kfu;e dh /kkjk&2] /kkjk&3 ,oa /kkjk&12 r qjr izo`Ùk gksxh] tcfd /kkjk&4] /kkjk&5] /kkjk&6]
/kkjk&7] /kkjk&8] /kkjk&9] /kkjk&10 ,oa /kkjk&11 fnukad 31oha ekpZ] 2012 ds izHkko ls izo`Ùk le>h tk,xhA
2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 3 dh mi&/kkjk ¼3½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 3 dh mi&/kkjk ¼3½ ds [kaM
¼[k½ ds çFke ijUrqd esa ç;qDr 'kCn **ik¡p yk[k :i;s** dks 'kCn **nl yk[k :i;s** }kjk çfrLFkkfir fd, tk,axsA
3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 3dd esa la’kks/kuA&
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 3dd esa ç;qDr 'kCn **çR;sd O;ogkjh
ftldk** ds ckn 'kCn **bl /kkjk ds v/khu fuxZr vf/klwpuk esa fofufnZ"V oLrqvksa dk** tksM+s tk,axsA
4- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 24 dh mi&/kkjk ¼6½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 24 dh mi&/kkjk ¼6½ esa
ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
5- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 24 dh mi&/kkjk ¼7½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 24 dh mi&/kkjk ¼7½ esa
ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
6- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 24 dh mi&/kkjk ¼8½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼8½ ds [k.M
¼d½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** ds ckn 'kCn ,oa vad **;k mi&/kkjk ¼1d½** tksM+s tk,axsA
7- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½
esa la’kks/kuA& ¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ esa
ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
¼2½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼10½ ds [k.M
¼[k½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
8- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 24 dh mi&/kkjk ¼12½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 24 dh mi&/kkjk ¼12½ esa
ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
9- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 25 dh mi&/kkjk ¼1½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 25 dh mi&/kkjk ¼1½ esa
ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
10- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 200 5½ dh /kkjk 32 dh mi&/kkjk ¼1½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 32 dh mi&/kkjk ¼1½ ds [kaM
¼[k½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** 'kCn ,oa vad **mi&/kkjk ¼1d½** }kjk çfrLFkkfir fd, tk,axsA
11- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 93 dh mi&/kkjk ¼2½
esa la’kks/kuA& fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk 93 dh mi&/kkjk ¼2½ ds [kaM
¼n½ esa ç;qDr 'kCn ,oa vad **mi&/kkjk ¼1½** ds ckn 'kCn ,oa vad **,oa ¼1d½]** tksM+s tk,axsA
12 - fof/kekU;dj.k ,oa O;ko`frA& ¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½
dh /kkjk 24 dh mi&/kkjk ¼6½] /kkjk 24 dh mi&/kkjk ¼7½] /kkjk 24 dh mi&/kkjk ¼8½] /kkjk 24 dh mi&/kkjk ¼10½] /kkjk
24 dh mi&/kkjk ¼10½ ds [kaM ¼[k½] /kkjk 24 dh mi&/kkjk ¼12½] /kkjk 25 dh mi&/kkjk ¼1½ ] /kkjk 32 dh mi&/kkjk
¼1½ ds [kaM ¼[k½ ,oa /kkjk 93 dh mi&/kkjk ¼2½ ds [k aM ¼n½ esa la'kks/ku] lHkh iz;kstuksa gsrq] 2012 ds ekpZ dh 31oha
rkjh[k ds izHkko ls] lHkh rkfRod le; ls fof/kekU;r% ,oa izHkkodkjh :Ik ls] izo`Ùk ,oa lnSo izo`Ùk le>s tk,axsA
¼2½ ¼i½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2 005½ ,oa blds v/khu cuk;h x;h
fu;ekoyh ,oa fuxZr vf/klwpuk ds v/khu dksbZ dj fu/k kZj.k] dj laxzg.k] lek;kstu] ?kVko vFkok lax.ku vFk ok
d`r dksbZ vU; dkjZokbZ vFkok dh xbZ dksbZ ckr ;k dh tkus ds fy, vk’kf ;r dksbZ ckr ;k dkjZokbZ] lHkh iz;kstuksa
gsrq] fof/kekU;r% ;k izHkkodkjh :Ik ls] fu/kkZfjr] laxzfgr] lek;ksftr] ?kVk;h x;h] laxf.kr vFkok dh xbZ le>h ,oa
lnSo le>h tk;sxh ekuksa bl la’kks/ku }kjk la'kksf/kr /kkjk 24] /kkjk 25] /kkjk 32 ,oa /kkjk 93 lHkh rkfRod le; esa
izo`Ùk Fkh rFkk] rn~uqlkj] fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj ds fdlh fu.kZ;] fMØh vFkok vkns'k esa
fdlh ckr ds gksrs gq, Hkh&
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¼d½ ,sls dj] C;kt vFkok 'kkfLr ds :Ik esa izkIr dh xbZ vFkok Hkqxrku dh x;h fdlh jkf'k dh okilh
gsrq dksbZ okn ;k dksbZ vU; dkjZokbZ u rks fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj esa izkjEHk dh tk;sxh]
u pyk;h tk;sxh vkSj u gh tkjh j[kh tk;sxh(
¼[k½ izkIr ;k olwy fd, x, ,sls dj] C;kt vFkok 'kkfLr dh jkf'k dh okilh gsrq fMØh vFkok vkns'k dk
izorZu fdlh U;k;ky;] U;k;kf/kdj.k vFkok vU; izkf/kdkj }kjk ugha djk;k tk;sxkA
¼x½ ,slh lHkh jkf’k ] tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 2 7] 2005½ dh /kkjk 24 dh
mi&/kkjk ¼6½] /kkjk 24 dh mi&/kkjk ¼7½] /kkjk 24 dh mi&/kkjk ¼8½] /kkjk 24 dh mi&/kkjk ¼10½] /kkjk 24 dh
mi&/kkjk ¼10½ ds [kaM ¼[k½] /kkjk 24 dh mi&/kkjk ¼12½] /kkjk 25 dh mi&/kkjk ¼1½ ] /kkjk 32 dh mi&/kkjk ¼1½ ds
[kaM ¼[k½ ,oa /kkjk 93 dh mi&/kkjk ¼2½ ds [kaM ¼n½ esa bl vf/kfu;e }kjk fd;s x;s la’kks/ku ds QyLo:i fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ds v/khu laxzfgr dh tk ldrh Fkh ijUrq ftudk laxzg.k ugha fd;k x;k] dk
laxzg.k mi;qZDr /kkjkvksa esa fd, x, la’kks/ku ds vuqlkj fd;k tk ldsxkA
¼ii ½ 'kadkvksa ds fujkdj.k gsrq ,rn~ }kjk ;g ?kksf"kr fd;k tkrk gS fd fdlh O;fDr dh vksj ls ,slk dksbZ
dk;Z ;k yksi] tks bu /kkjkvksa ds izo`Ùk ugha gksus dh n'kk esa naMuh; ugh gksrk] vijk/k ds :i esa naM uh; ugha
gksxkA**
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj ,
ljdkj ds la;qDr lfpoA
19 vxLr 2015
la0 ,y0th0&1&14@2015@yst% 115 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad
13 vxLr 2015 dks vuqer fcgkj ewY;of)Zr dj ¼ la’kks/ku ,oa fof/kekU;dj.k½ vf/kfu;e] 2015 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;sxk A
fcgkj&jkT;iky ds vkns'k ls]
eukst dqekj ,
ljdkj ds la;qDr lfpoA
Bihar Value Added Tax (Amendment and Validation) Act, 2015
[Bihar Act 13, 2015]
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT, 27 OF 2005)
Be it enacted by the Legislature of the State of Bi har in the Sixty-Sixth year of the
Republic of India as follows:-
1. Short title, extent and commencement .- (1) This Act may be called the Bihar
Value Added Tax (Amendment and Validation) Act, 2015.
(2) It shall extend to the whole of the State of Bihar.
(3) Section- 2, Section- 3 and Section- 12 of thi s Act shall come into force at once
where as section- 4, section- 5, section- 6, sectio n- 7, section- 8, section- 9, section- 10 and
Section- 11 shall be deemed to have come in force w ith effect from the 31 st day of March,
2012
2. Amendment in sub-section (3) of section 3 of the Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- The words “five lakh rupees” used in first proviso of clause (b)
of sub-section (3) of section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
shall be substituted by the words “ten lakh rupees”.
3. Amendment in section 3AA of the Bihar Value Adde d Tax Act, 2005 (Act
27 of 2005)- After the words “every dealer whose gross turnover” used in section 3AA of
the Bihar Value Added Tax Act, 2005 (Act 27 of 200 5), the words “of goods specified in
notification issued under this section” shall be added.
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4. Amendment in sub-section (6) of section 24 of th e Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in su b-section
(6) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be
substituted by the words and figures “sub-section (1A)”.
5. Amendment in sub-section (7) of section 24 of th e Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub -section
(7) of section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be
substituted by the words and figures “sub-section (1A)”.
6. Amendment in sub-section (8) of section 24 of th e Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- After the words and figures “sub-section (1)” used in clause
(a) of sub-section (8) of section 24 of the Bihar V alue Added Tax Act, 2005 (Act 27 of
2005), the words and figures “or sub-section (1A)” shall be added.
7. Amendment in sub-section (10) of section 24 of t he Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- (1) The words and figures “sub-section (1)” in sub-section (10)
of section 24 of the Bihar Value Added Tax Act, 200 5 (Act 27 of 2005) shall be substituted
by the words and figures “sub-section (1A)”.
(2) The words and figures “sub-section (1)” used in cl ause (b) of sub-section (10)
of section 24 of the Bihar Value Added Tax Act, 200 5 (Act 27 of 2005) shall be substituted
by the words and figures “sub-section (1A)”.
8. Amendment in sub-section (12) of section 24 of t he Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in sub -section
(12) of section 24 of the Bihar Value Added Tax Act , 2005 (Act 27 of 2005) shall be
substituted by the words and figures “sub-section (1A)”.
9. Amendment in sub-section (1) of section 25 of th e Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)- The words and figures “sub-sections (1)” used in su b-section
(1) of section 25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be
substituted by the words and figures “sub-sections (1A)”.
10. Amendment in clause (b) of sub-section (1) of section 32 of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005)- The words and figures “sub-section (1)” used in
clause (b) of sub-section (1) of section 32 of the Bihar Value Ad ded Tax Act, 2005 (Act 27
of 2005) shall be substituted by the words and figures “sub-section (1A)”.
11 . Amendment in clause (r) of sub-section (2) of secti on 93 of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005)- After the words and figures used in “sub-section
(1)” of clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005
(Act 27 of 2005), the words and figures “and (1A)” shall be added.
12. Validation and Saving— (1) The amendments made by this Act in provisions
of sub-section (6) of section 24, sub-section (7) of section 24, sub-section (8) of section 24,
sub-section (10) of section 24, clause (b) of sub-s ection (10) of section 24, sub-section (12)
of section 24, sub-section (1) of section 25, claus e (b) of sub-section (1) of section 32 and
clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27
of 2005) shall be deemed to have been in force and always be in force, for all purposes,
validly and effectively for all material times with effect from the 31 st day of March, 2012.
(2) (i) Any assessment, collection, adjustment, redu ction or computation made or
any other action taken or anything done or purporte d to have been taken or done under the
Bihar Value Added Tax Act, 2005 (Act 27 of 2005) an d notifications issued and rules made
there under shall be deemed to be taken or done and always be taken or done, for all
purposes, validly and effectively, assessed, collec ted, adjusted, reduced, computed or taken
or done as if the section 24, section 25, section 3 2 and section 93 as amended by this
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amendment had been in force for all material times and, notwithstanding anything contained
in any judgment, decree, or order of any Court, or Tribunal or other Authority:-
(a) no suit or other proceeding shall be maintained or continued in any Court or
Tribunal or other Authority for the refund of any a mount received or paid as such tax,
interest or penalty;
(b) no Court, Tribunal or other Authority shall enforce any decree or order directing
the refund of any amount received or paid as such tax, interest or penalty;
(c) recoveries may be made in accordance with the provisions of sub-section (6) of
section 24, sub-section (7) of section 24, sub-sec tion (8) of section 24, sub-section (10) of
section 24, clause (b) of sub-section (10) of secti on 24, sub-section (12) of section 24, sub-
section (1) of section 25, clause (b) of sub-sectio n (1) of section 32 and clause (r) of sub-
section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) of all
amounts which could have been collected under the B ihar Value Added Tax Act, 2005 by
reason of amendment made in the above section 24 , section 25, section 32 and section 93
by this amendment but which had not been collected.
(ii) For the removal of doubts, it is hereby declared that no act or omission on the part
of any person shall be punishable as an offence whi ch would not have been so punishable if
this amendment in the above provisions had not come into force.”
By order of the Governor of Bihar,
MANOJ KUMAR,
Joint Secretary to Government.
————
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Website: http://egazette.bih.nic.in