/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 1155 55 /uni092A/uni094C/uni0937 /uni092A/uni094C/uni0937 /uni092A/uni094C/uni0937 /uni092A/uni094C/uni0937 1931 1931 1931 1931 (( ((/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 23 23 23 23) ) ) ) /uni092A/uni092A /uni092A/uni092A/uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E, , , , /uni092E/uni0902/uni0917/uni0932 /uni092E/uni0902/uni0917/uni0932 /uni092E/uni0902/uni0917/uni0932 /uni092E/uni0902/uni0917/uni0932/uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930,, ,, 55 55 /uni091C/uni0928/uni0935/uni0930/g547 /uni091C/uni0928/uni0935/uni0930/g547 /uni091C/uni0928/uni0935/uni0930/g547 /uni091C/uni0928/uni0935/uni0930/g547 20 20 20 2010 10 10 10
fof/k foHkkx
&&&&&&&&
vf/klwpuk
5 tuojh 2010
la0 ,y0th0&1&19@2009@yst% 05 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu; e]
ftlij jkT;iky fnukad 4 tuojh] 2010 dks vuqefr ns pq dsa 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]
fnyhi dqekj flUgk]
ljdkj ds la;qDr lfpoA
[fcgkj vf/kfu;e 3] 2010 ]
fcgkj ewY; of)Zr&dj ¼la’kks/ku½ vf/kfu;e] 2010
fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la’kks/ku djus gsrq vf/kfu;eA
Hkkjr x.kjkT; ds lkBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer
gks%&
1- laf{kIr uke] foLrkj vkSj izkjEHkA&¼1½ ;g vf/kfu ;e fcgkj ewY; of)Zr&dj ¼la’kks/ku½ vf/kfu;e] 2009 dgk tk
ldsxkA
¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjar izo`Ùk gksxkA
2- fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼vf/kfu;e 27 ] 2005½ dh /kkjk&54 dh mi&/kkjk ¼1½ esa
la’kks/kuA& fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 dh / kkjk&54 dh mi&/kkjk ¼1½ dks fuEufyf[kr izfrLFkkfir
fd;k tk;sxk %
^^¼1½ ifCyd fyfeVsM ;k izkbZosV fyfeVsM daiuh ls fH kUu izR;sd O;ogkjh ftldk ldy vkoÙkZ ,d
djksM+ :i;s ls vf/kd gS] bl vf/kfu;e ds iz;kstuksa ds fy, fdlh ys[kkdkj }kjk vius okf"kZd
ys[kkvksa dh ys[kkijh{kk bl vf/kfu;e dh /kkjk&24 dh mi&/kkjk ¼3½ ds Li"Vhdj.k ds v/khu
fu;r frfFk ds igys djk;sxkA**
2 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 )] 5 /uni091C/uni0928/uni0935/uni0930/g547 2010
5 tuojh 2010
la0 ,y0th0&1&19@2009@06@yst%A —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad
4 tuojh 2010 dks vuqer fcgkj ewY; of)Zr&dj ¼la'kks/ku½ vf/kfu;e] 2009 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{kk tk;sxk%&&
[Bihar Act 3, 2010]
THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2010
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 Bih ar in the sixtieth 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, 2009.
(2) It shall extend to the whole of the State of B ihar.
(3) It shall come into force at once.
2. Amendment of sub-section (1) of section 54 of The B ihar Value Added Tax Act,
2005 (Act 27 of 2005) –Sub-section(1) of Section 54 of Act, 27 of 2005 sh all be
substituted in the following way, namely –
“(1) Every dealer other than a public limited or pr ivate limited company whose
gross turnover exceeds one crore rupees shall, for the purposes of this Act,
get his annual accounts audited by an Accountant be fore the due date
within the meaning of the Explanation to sub-sectio n (3) of section-24 of
this Act.”
fcgkj&jkT;iky ds vkns'k ls]
fnyhi dqekj flUgk]
ljdkj ds la;qDr 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) 23-571 +400-/uni0921/g5470/uni091F/g5470/uni092A/uni09400/uni0964
Website: http://egazette.bih.nic.in
Lexace India is a legal-information & technology platform — not a law firm. It does not advertise, solicit work, or provide legal advice, and no advocate–client relationship is created. Bare-act text for general information; verify against the official source.