/uni093F/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/g201 /uni092F/uni093E /uni092A/uni09400/uni091F/g5470-40
/g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F
/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915
/g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924
11 11 /uni092A/uni094C/uni0937 /uni092A/uni094C/uni0937 /uni092A/uni094C/uni0937 /uni092A/uni094C/uni0937 1930 1930 1930 1930 (( ((/uni0936/uni0936 /uni0936/uni093600 00)) ))
(( ((/uni0938/uni0902/uni0938/uni0902 /uni0938/uni0902/uni0938/uni090200 00 /uni092A /uni092A /uni092A /uni092A/uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E 55 5577 77 77 77)) )) /uni092A/uni092A /uni092A/uni092A/uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E, , , , /uni0938/uni094B/uni092E/uni0935/uni093E/uni0930 /uni0938/uni094B/uni092E/uni0935/uni093E/uni0930 /uni0938/uni094B/uni092E/uni0935/uni093E/uni0930 /uni0938/uni094B/uni092E/uni0935/uni093E/uni0930 22 22 22 22 /g465/uni0926/uni0938/g224 /uni092C /g465/uni0926/uni0938/g224 /uni092C /g465/uni0926/uni0938/g224 /uni092C /g465/uni0926/uni0938/g224 /uni092C/uni0930 /uni0930 /uni0930 /uni0930 2008 2008 2008 2008
fof/k foHkkx
&&&&&&
vf/klwpuk,a
22 fnlEcj 2008
la0&,y0th0&1&22@2008@yst%187&fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
vf/kfu;e] ftlij jkT;iky fnukad 18 fnlEcj] 2008 dks vuqefr ns pqdsa gSa] blds }kjk
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS%&
fcgkj&jkT;iky ds vkns'k ls]
jktsUæ dqekj feJ]
ljdkj ds lfpoA
¼fcgkj vf/kfu;e 28] 2008½
fcgkj ewY; of)Zr dj ¼la’kks/ku½ vf/kfu;e] 2008
izLrkouk%& vlk/kkj.k fLFkfr ;Fkk izkd`frd vkink esa vfrfjDr dj dh ns;rk ls foeqfDr
nsus rFkk fjVuZ nk;j djus vkSj dj tek djus dh rkjh[ k c<+kus gsrq izko/kku djus ds fy, fcgkj
ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e la[;k&27@2005½ esa la’kks/ku djus gsrq vf/kfu;eA
Hkkjr x.kjkT; ds mulBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g
vf/kfu;fer gks %&
1- laf{kIr uke] foLrkj ,oa izkjEHkA&
¼1½ ;g vf/kfu;e fcgkj ewY; of)Zr dj ¼la’kks/ku½ v f/kfu;e] 2008 dgk tk ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjar izo`Ùk gksxkA
2- fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@2005½ dh /kkjk&3 d d esa
la’kks/ku A&
fcgkj ewY; of)Zr dj vf/kfu;e 2005 ¼vf/kfu;e laŒ 27@ 2005½ dh /kkjk&3 d d dh mi /kkjk ¼3½
ds ckn ,d u;h mi /kkjk ¼4½ fuEu izdkj ls vUr%LFkkfir fd;k tk;sxk%&
¼4½ bl /kkjk esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh ] jkT; ljdkj yksdfgr esa vf/klwpuk esa ;Fkk
fofufnZ"V fuc/kZu ,oa 'kÙkksZa ds v/;/khu vfrfjDr dj ds mnxzg.k ls foeqfDr ns ldsxhA
3- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27@2005½ dh /kkjk&24 esa la’kks/kuA&
2 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F , (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 )] 22 fnlEcj 2008
¼1½- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e la[;k 27@2005½ dh /kkjk&24 dh mi /kkjk ¼6½ esa ,d
ijUrqd fuEu izdkj ls vUr%LFkkfir fd;k tk;sxk %&
^^ijUrq ;g fd vkink tSlh vlk/kkj.k fLFkfr esa vk;qD r fdlh lkekU; ;k fo’ks"k vkns’k }kjk
vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, mi /kkjk ¼6½ es a
fooj.kh ;k =Sekfld fooj.k nkf[ky djus dh fu/kkZfjr rkjh[k dks fdlh vof/k ds fy, c<+k ldsaxs fdUrq ;g
o`f) rhu ekg ls vf/kd ugha gksxhA
ijUrq ;g Hkh fd jkT; ljdkj fooj.kh ;k =Sekfld fooj. k nkf[ky djus dh fu;r frfFk dks fu/kkZfjr
frfFk ls Ng ekg dh vof/k rd c<+k ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA**
¼2½- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&24 dh mi /kkjk ¼9½ ds [k.M ¼x½ ds ckn ,d
u;k [k.M ¼?k½ fuEu izdkj ls vUr%LFkkfir fd;k tk;sxk%&
^^¼?k½ bl mi /kkjk ds [k.M ¼d½ ,oa ¼[k½ esa vUrfoZf uZf"V fdlh ckr ds gksrs gq, Hkh vk;qDr vkink
tSlh vlk/kkj.k fLFkfr esa lkekU; ;k fof’k"V vkns’k }kjk vfHkfyf[kr fof’k"V dkj.kksa ls lkekU; :i ls ;k
fdlh {ks= fo’ks"k ds O;olkf;;ksa ds fy, bl mi /kkjk ds [k.M ¼d½ ,oa ¼[k½ esa dj Hkqxrku gsrq fu;r rkjh [k
dh vof/k dks c<+k ldsaxs fdUrq ;g o`f) 3 ekg ls vf/kd ugha gksxhA
ijUrq jkT; ljdkj bl mi&/kkjk ds [k.M ¼d½ ,oa ¼[k½ e sa ;Fkk fofgr dj Hkqxrku dh fu;r rkjh[k
dks Ng ekg rd dh vof/k rd c<+k ldsxh fdUrq ,d ckj esa rhu ekg ls vf/kd ugha gksxhA**
4- fujlu ,oa O;ko`fÙk A&
¼1½ fcgkj ewY; of)Zr dj vf/kfu;e ¼la’kks/ku½ v/;kns’k] 2008 ¼fcgkj v/;kns’k la[;k 3] 2008½ blds
}kjk fujflr fd;k tkrk gSA
¼2½ ,sls fujlu ds jgrs gq, Hkh mDr v/;kns’k ds }kjk ;k v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k
x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk 'kfDr;ksa ds iz;ksx esa fd;k x;k
;k dh x;h le>h tk;sxh ekuksa ;g vf/kfu;e ml fnu izo `Ùk Fkk ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh
dkjZokbZ dh x;h FkhA
fcgkj&jkT;iky ds vkns'k ls]
jktsUæ dqekj feJ]
ljdkj ds lfpoA
&&&&&&
22 fnlEcj 2008
la0&,y0th0&1&22@2008@188 yst%A&fcgkj fo/kku eaMy }k jk ;Fkkikfjr vkSj jkT;iky }kjk
fnukad 18 fnlEcj] 2008 dks vuqer fcgkj ewY; of)Zr d j ¼la'kks/ku½ vf/kfu;e] 2008 dk fuEufyf[kr vaxzsth
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/kÑr ikB le>k tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
jktsUæ dqekj feJ]
ljdkj ds lfpoA
(Bihar Act 28, 2008)
THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008
AN
ACT
Preamble :- To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
and to make provision for exemption from levy of additional tax and to extend the date of
filing return and payment of tax in extra ordinary situation such as natural disaster etc.
BE it enacted by the Legislature of the State of Biha r in the fifty-ninth 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) ACT 2008.
(2 ) It shall extend to the whole of the State of Bihar.
(3 ) It shall come into force at once.
2 . Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no.
27/2005) .–
3
/g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F, (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923)] 22 fnlEcj 2008
After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act
2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-
(4) Notwithstanding anything contained in this sec tion, the State Govt.
may, by notification and subject to such conditions and restrictions as may be specified
therein exempt from the levy of Additional Tax in the public interest.
3 . Amendment of Section-24 of the Bihar Value Adde d Tax Act, 2005 (Act 27 of
2005).–
(1) A Proviso to sub-section (6) of section-24 of t he Bihar Value Added Tax Act,
2005 (Act No. 27/2005) shall be inserted in the following way:-
“Provided that the Commissioner may, by a general o r specific order in
extraordinary situation such as disaster, for speci fic reasons to be recorded in writing,
extend the date of filing return/quarterly statemen t of dealers in general or for a specific
area for any period beyond stipulated date in sub-s ection (6) provided that such
extension shall not exceed three months.
Provided also that the State Government may extend the due date of filing
return / quarterly statement beyond stipulated date for a period of six months but not
more than three months at a time.”
(2). After clause (c) of sub-section (9) of section -24 of the Bihar Value Added
Tax Act 2005, a new clause (d) shall be inserted in the following way :
“(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the
Commissioner may, by a general or specific order in extra ordinary situation such as
disaster, for specific reasons to be recorded in wr iting, extend the date of payment of tax
for dealers in general or for a specific area for a period beyond stipulated date in sub-
section (a) provided that such extension shall not exceed three months.
Provided that the State Government may extend the d ue date of payment of tax as
prescribed in clause (a) and (b) of this sub-sectio n upto a period of six months but not
more than three months at a time.”
4. Repeal and Savings .-
(1) The Bihar Value Added Tax (Amendment) Ordinance , 2008,
(Bihar Ordinance no. 3, 2008) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken in the exercise
of any powers conferred by or under the said Ordina nce shall be deemed to have been
done or taken in the exercise of the powers conferr ed by or under this Act as if this Act
was in force on the day on which such thing or action was done or taken.
fcgkj&jkT;iky ds vkns'k ls]
jktsUæ dqekj feJ]
ljdkj ds lfpoA
————
/uni0905/uni0927/uni0940/g162/uni0915, /uni0938/uni093F/uni091A/uni0935/uni093E/uni0932/uni092F /uni092E/uni0941/u093F/uni0923/uni093E/uni0932/uni092F,
/g466/uni092C/uni0939/uni093E/uni0930, /uni092A/uni091F/uni0928/uni093E /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /uni090F/uni0935/uni0902 /uni092E/uni0941/g465/u093F/uni0924/uni0964
/g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923) 577-571 +400-/uni0921/g5470/uni091F/g5470/uni092A/uni09400/uni0964
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