In exercise of the powers conferred by clause (b) of Sub-Rule (2) of Rule 40 of The Bihar Value Added Tax Rules, 2005 the Commissioner, Commercial Taxes Bihar, Patna hereby directs that the departmental notification no. 1245 dated 12.04.2013 in respect for the procedure of transporting goods from any place outside the State of Bihar to any place outside the State of Bihar shall be amended with immediate effect by the following, namely:-

Amendments

1. Amendment in the provision of clause 2 of the said notification-

A proviso to sub-clause (1) of clause 2 of the said notification shall be added, namely :-

"Provided that every person transporting goods from Nepal, the Garhwa, Latehar, Palamu, Godda, Sahebganj, Deoghar, Pakur, Jamtara and Dumka districts of the State of Jharkhand and Raigarh district of the State of Chhatisgarh and destined to any place outside the State of Bihar may enter the State of Bihar through any route not passing through any of the check-posts specified above."

2. Amendment in the provision of clause 3 of the said notification-

The sign comma "(,)" and the group of the words "Balia district of the State of Uttar Pradesh" used after the word Jharkhand in proviso to sub-clause (1) of clause 3 shall be deleted.

By order of the Governor of Bihar

Sujata Chaturvedi,

Commissioner-cum-principal Secretary