In exercise of the powers conferred by sub-section (1) of Section 93 of The Bihar Value Added Tax Act, 2005(Act 27 of 2005) the Governor of Bihar is pleased to make the following amendments in the Bihar Value Added Tax Rules, 2005 (as amended from time to time) with immediate effect :-

1. Amendment in Bihar Value Added Tax Rules, 2005

(i) The words "Commercial Taxes officer", wherever occurring in the Bihar Value Added Tax Rules, 2005, shall be substituted by the words "Assistant Commissioner State Tax".

(ii) The words "Assistant Commissioner of Commercial Taxes", wherever occurring in the Bihar Value Added Tax Rules, 2005, shall be substituted by the words "Deputy Commissioner State Tax".

(iii) The words "Deputy Commissioner of Commercial Taxes", wherever occurring in the Bihar Value Added Tax Rules, 2005, shall be substituted by the words "Joint Commissioner State Tax".

(iv) The words "Joint Commissioner of Commercial Taxes", wherever occurring in the Bihar Value Added Tax Rules, 2005, shall be substituted by the words "Additional Commissioner State Tax".

(v) The words "Senior Joint Commissioner of Commercial Taxes" or "Additional Commissioner of Commercial Taxes", wherever occurring in the Bihar Value Added Tax Rules, 2005, shall be substituted by the words "Special Commissioner State Tax".

(vi) The words "Commissioner of Commercial Taxes", wherever occurring in the Bihar Value Added Tax Rules, 2005, shall be substituted by the words "Commissioner State Tax".

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-Cum-Secretary.