EXTRACT OF BIHAR FINANCE ACT, 2015
(Bihar Act 9, 2015)
AN
ACT
(Received Governor Assent on 29th April, 2015 Published in the Bihar Gazette (Extra Ordinary) dated 06-05-2015)
TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005( ACT 27 OF 2005) THE BIHAR TAX ON ENTRY OF GOODS INTO LOCAL AREAS FOR CONSUMPTION,USE OR SALE THEREIN ACT, 1993(BIHAR ACT 16 OF 1993), AND SECTION-4 OF THE BIHAR FINANCE ACT 2014(Bihar Act 15, 2014), WHICH IS RELATED TO BIHAR MOTOR VEHICLE TAXATION ACT, 1994
Be it enacted by the Legislature of the State of Bihar 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 Finance Act, 2015.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come in to force at once.
PART-1
Amendment in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
2. Substitution of sub Section (u) of Section 2 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and its Validation
(1) Sub Section (u) of Section 2 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall, with effect from the twenty third day of June, 2005, be substituted by the following, namely-
'(u) "notification" means a notification published in the Official Gazette and it includes a notification uploaded on the website of the Commercial Taxes Department;'
(2) Validation- The amendments made in sub-section (u) of Section 2 of the Act shall be deemed to be inforce and always inforce, for all purposes, validly and effectively for all material times with effect from the twenty third day of June, 2005.
(3) Saving.- (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and rules made thereunder shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken or done as if the said Act, as amended by this Act, had been in force at all material times and, notwithstanding anything contained in any judgment, decree, or order or 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 amount 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 (u) of Section 2 read with the provisions of Section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), of all amounts which could have been collected as tax under the said Act by reason of amendment made in sub-section (u) of Section 2 by this Act 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 which would not have been so punishable if this section had not come into force.
3. Amendment in Sub-Section (1) of Section 62 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) -
(1) Sub Section (1) of Section 62 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be substituted by the following, namely-
"62 Transportation of goods through State of Bihar.-
(1) If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the prescribed manner from the authority of the first check-post falling en route after entry into the State and shall surrender the same transit permission to the authority of the last checkpost before leaving the State and in the event failure to do so within such time of leaving the first check-post falling en route, being a time not earlier than twenty four hours but not later than seventy two hours, as the Commissioner may by notification specify, it shall be deemed that goods so transported have been sold by the owner or the person in-charge of the vehicle within the State of Bihar."
4. Insertion of a new section 46A in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).-
After section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new section 46A shall be inserted, namely:-
"46A Recovery Cell-
(1) The State Government may, by an order published in official gazette, constitute such number of recovery cells as required and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order
Provided that if authorities appointed under sub section (1) of section 10 are specified as such they shall, without prejudice to the powers under sub section(1) of section 10, exercise the powers of an authority under section 39, section 46 and section 47 for carrying out the purposes of this Act.
(2) The State Government may, by an order published in the official Gazette, vest the power of an officer in-charge of a police station under the code of the Criminal procedure, 1973, (2 of 1974) and with such other powers under different Acts, as it may consider necessary to any officer of the Recovery cell.
(3) The Commissioner may, by an order published in the official Gazette, authorize an officer of the Recovery Cell to exercise the powers of an authority appointed under section 10 in cases of the matters specified in the order.
(4) The Recovery Cell shall function under the control & supervision of the Commissioner, and perform such duties as may be assigned to it by the Commissioner."
5. Amendment in section 11 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005).-
Immediately after the word "Section 10" in section 11 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures "or section 46A" shall be added.
6. Amendment in section 12 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005).-
Immediately after the word "Section 10" in sub-section (1) of section 12 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words and figures "or section 46A" shall be added.
7. Amendment in section 46 of the Bihar value Added Tax Act, 2005 (Act 27 of 2005).-
Immediately after the words "all provisions" in sub-section (2) of section 46 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the words "and rules" shall be added.
By order of the Governor of Bihar,
MANOJ KUMAR,
Joint Secretary to the Government.