[Bihar Act 13, 2017]

THE BIHAR TAXATION LAW AMENDMENT ACT, 2017

AN

ACT

to further amend the Bihar Value Added Tax Act, 2005

BE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:-

1. Short title, extent and commencement.-

(1) This Act may be called the Bihar Taxation Law Amendment Act, 2017.

(2) It extends to the whole of the State of Bihar.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. Definition."appointed day" means the date on which the provisions of this Act come into force.

3. Amendment of Section 2 (l) of the Bihar Value Added Tax Act, 2005-

(1) Clause (l) of section 2 the Bihar Value Added Tax Act, 2005 (hereafter referred to in this Act as "the Value added Tax Act" shall be substituted by the following, namely:-

'(1) "goods" means the goods included in Entry 54 of List II of the seventh schedule to the Constitution;'

(2) Sub-clause (ii) and sub-clause (iii) of clause (o) of section 2 of the Value added Tax Act shall be deleted.

4. Amendment of section 3A of the Value Added Tax Act, 2005.-

The words "specified in Schedule IV" after the words "surcharge on the sale of goods" in Sub-section (1) of Section 3A of the Value Added Tax Act shall be deleted.

5. Deletion of section 3AA of the Value Added Tax Act, 2005.-

Section 3AA of the Value Added Tax Act shall be deleted.

6. Deletion of section 4 of the Value Added Tax Act, 2005.-

Section 4 of the Value Added Tax Act shall be deleted.

7. Deletion of section 5 of the Value Added Tax Act, 2005.-

Section 5 of the Value Added Tax Act shall be deleted.

8.Deletion of section 7 of the Value Added Tax Act, 2005.-

Section 7 of the Value Added Tax Act shall be deleted.

9. Amendment of section 8 of the Value Added Tax Act, 2005.-

The words, figures and bracket "or section 7 or sub-section (2)" after the words "under section 6" of section 8 the Value Added Tax Act shall be shall be substituted by the words figures and bracket "or sub-section (1)"

10. Amendment of section 13 of the Value Added Tax Act, 2005.-

(1) Sub-section (1) of section 13 of the Value Added Tax Act shall be deleted and the existing sub-sections (2) and (3) shall be re-numbered as (1) and (2) respectively.

(2) Clause (a) of sub-section (2) of section 13 of the Value added Tax Act shall be substituted by the following namely:-

"(a) The tax on sale of goods shall be levied at such point or points in a series of sales in the State as a State Government may, by notification, specify."

(3) The words and comma "specified in schedule IV," after the words "sale of goods" in clause (b) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted.

(4) The words and comma "in respect of any goods specified in schedule IV," after the words "the State Government specifies" in clause (c) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted.

11. Amendment of section 14 of the Value Added Tax Act, 2005.-

Section 14 of the Value Added Tax Act shall be substituted by the following, namely:-

"14. Tax shall be payable on the sale price of the goods at the rate not below ten percent and not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify."

12. Deletion of section 15 of the Value Added Tax Act, 2005.-

Section 15 of the Value Added Tax Act shall be deleted.

13. Deletion of section 15A of the Value Added Tax Act, 2005.-

Section 15A of the Value Added Tax Act shall be deleted.

14. Deletion of section 15B of the Value Added Tax Act, 2005.-

Section 15B of the Value Added Tax Act shall be deleted.

15. Deletion of section 16 of the Value Added Tax Act, 2005.-

Section 16 of the Value Added Tax Act shall be deleted.

16. Amendment of section 24 of the Valued Added Tax Act, 2005.-

(1) Subsection (1A) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:-

"(1A) Every person, being a registered dealer shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specially for each quarter, on or before such date as the Commissioner may, by notification, specify:

Provided that different dates may be specified in respect of different categories of registered dealers."

(2) Sub-sections (4) and (4A) of section 24 of the Value Added Tax Act shall be deleted.

(3) Sub-section (5) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:-

"(5) If the due date prescribed for the filing of any return happens to be a holiday, the next date on which the office opens shall be deemed to be the due date."

(4) The words, figures and brackets "in sub-section (1A) or sub-section (2) or subsection (3) of sub-section (4)" after the words "contained in" in sub-section (6) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets "in subsection (1A) or sub-section (3).

(5) The words, figures and brackets "or sub-section (4) or sub-section (4A)" after the words "or sub-section (3)" in the first proviso to sub-section (6) of section 24 of the Value Added Tax Act shall be deleted.

(6) The words, figures and brackets "quarterly return under sub-section (1A) or the quarterly statement or sub-section (4)" after the words "furnished a" in sub-section (7) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets "return under sub-section (1A).

(7) The words, figures and brackets "or sub-section (4A) or the quarterly statement under sub-section (4)" after the words "or sub-section (3)" in sub-section (8) of section 24 of the Value Added Tax Act shall be deleted.

(8) The words, figures and brackets "other than a dealer permitted to pay tax under the sub-section (1) and sub-section (4) of section 15" after the words "Every dealer" in clause (a) sub-section (9) of section 24 of the Value Added Tax Act shall be deleted.

(9) Clause (b) of sub-section (9) of section 24 of the Value Added Tax Act shall be deleted.

(10) Sub-section (10) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:-

"(10) If a dealer, required to furnish the return under sub-section (1A), fails to pay the amount of tax payable according to the provisions of sub-section (9), such dealer shall be liable to pay interest-

(a) in respect of tax payable under sub-section (9), by him in accordance with the return or revised return, as the case may be; or

(b) in respect of the tax payable for the period for which he has failed to furnish returns under sub-section (1A), at the rate of one and a half percent per month of the amount due from the date the tax so payable had become due to the date of its payment.

Explanation: For the purposes of this sub-section-

(i) where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately;

(ii) month shall mean thirty days."

17. Deletion of section 24A of the Value Added Tax Act, 2005.-

Section 24A of the Value Added Tax Act shall be deleted.

18. Deletion of section 30 of the Value Added Tax Act, 2005.-

Section 30 of the Value Added Tax Act shall be deleted.

19. Amendment of section 35 of the Value Added Tax Act, 2005.-

(1) Clauses (b) and (c) of sub-section (1) of Section 35 of the Value Added Tax Act shall be deleted.

(2) The words "in Schedule IV" after the words "specified in" in clause (f) of subsection (1) of Section 35 of the Value Added Tax Act shall be deleted.

(3) The words "in sub-section (2) of section 13" after the words "evidence as required by" in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words "in sub-section (1) of section 13".

(4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted.

20. Deletion of section 36 of the Value Added Tax Act, 2005.-

Section 36 of the Value Added Tax Act shall be deleted.

21. Amendment of section 52 of the Value Added Tax Act, 2005.-

(1) The words, figures and bracket "(other than a dealer permitted to pay tax under sub-section (1) or subsection (1A) or sub-section (4) of section 15)," in sub-section (1) of Section 52 of the Value Added Tax Act shall be deleted.

(2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted.

22.Amendment of section 53 of the Value Added Tax Act, 2005.-

Clause (a) of the proviso to sub-section (1) of section 53 of the Value Added Tax Act shall be deleted.

23. Deletion of section 69A of the Value Added Tax Act, 2005.-

Section 69A of the Value Added Tax Act shall be deleted.

24. Deletion of Schedule I, Schedule II, Schedule III Schedule IIIA and Schedule IV of the Bihar Value Added Tax Act, 2005.-

Schedule I, Schedule II, Schedule III ,Schedule IIIA and Schedule IV appended to the Value Added Tax Act shall be deleted.

25. Saving.(1)

The amendment of the Value Added Tax Act (hereafter referred to as "such amendment" or "amended Act" as the case may be) to the extent mentioned in sub-section (2) shall not-

(a) revive anything not in force or existing at the time of such amendment; or

(b) affect the previous operation of the amended Act and orders or anything duly done or suffered thereunder; or

(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or orders under the amended Act; or

(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act; or

(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if the Value Added Tax Act had not been so amended;

(f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act and such proceedings shall be continued under the said amended Act as if this Act had not come into force and the Value Added Tax Act had not been amended.

(2) The mention of the particular matters referred to in sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General Clauses Act, 1917 with regard to the effect of repeal.

By Order of the Governor

Surendra Prasad Sharma