BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body NOTIFICATION S.O. 45, dated the 4th May, 2006

In exercise of the powers conferred under sub-section (4) of section 15 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar permits Brick-Kiln Dealers operating in the areas mentioned in column (2) of the Schedule appended hereto, to pay, in lieu of the tax payable by them, the amount of tax for a financial year mentioned in column (4) of the said schedule subject to the conditions and restrictions mentioned below-

TABLE

Sl. No.	Classes	Production Capacity	Amount of composition money
(1)	(2)	(3)	(4)
1	Urban areas of Patna, Muzaffarpur, Bhagalpur, Gaya, Darbhanga districts	45 lacs bricks	For the Year of 2016-17 Rs. 1,84,000.00 2017-18 Rs. 2,02,000.00 2018-19 Rs. 2,22,000.00
2	Other urban areas	35 lacs bricks	For the Year of 2016-17 Rs. 1,46,000.00 2017-18 Rs. 1,61,000.00 2018-19 Rs. 1,77,000.00
3	Rural areas	25 lacs bricks	For the Year of 2016-17 Rs. 1,10,000.00 2017-18 Rs. 1,21,000.00 2018-19 Rs. 1,33,000.00

Explanation - The expression "Urban Areas" means areas situated within the local boundaries of any Municipal Corporation or Municipality or a Notified Area Committee or such areas as are situated within a radius of any Municipal Corporation or Municipality or a Notified Area Committee.

2. Conditions and Restrictions -

(a) "Brick Kiln" shall mean one kiln with a single chimney and the composition money for each kiln vary according to its geographical location.

(b) Brick Kiln dealers opting to pay a fix sum in lieu of the tax payable by them shall file an application in form C-VIII, appended to this notification, in the Circle in which he is registered. The specially authorised officer shall, upon receipt of the application and after verification, if necessary, grant the applicant a receipt-cum-composition certificate and this shall be the evidence of the receipt of such application.

(c) Brick Kiln dealers opting to pay a fix sum in lieu of the tax payable by them shall be exempt from the requirement of filing return as provided under section 24 of the Bihar Value Added Tax Act, 2005.

(d) The amount of composition money fixed as payable for a financial year shall be deposited in four equal installments by 15th March, 15th June, 15th September and 15th December of every financial year.

(e) Applications for paying a fixed sum in lieu of the tax payable for the current financial year can be made within 45 days of the issue of this notification alongwith evidence of deposit of the fixed sum in Government Treasury.

Applications for paying a fixed sum in lieu of the tax payable for any subsequent financial year shall be made at the beginning of the concerned financial year alongwith evidence of deposit of the fixed sum in Government Treasury by the 15th of March.

(f) No deduction of tax under section 40 of the Bihar Value Added Tax Act, 2005 shall be made from the sale/supply bills of such brick kiln dealers who opt to pay a fixed sum in lieu of the tax payable by them.

3. This notification shall come into force with effect from date of issue.

FORM C-VIII

(Application for Compounding of Tax)

To,

......................................................................................

.............................................................................................................................................................. Circle

1	Name and Status of the Applicant:
	(mention whether proprietor/partner/karta/chief executive officer, etc.)
2	Name and Style of the business and status:
	(mention name and style, eg., Proprietorship/Partnership/HUF/Company, etc.)
3	Location of the place of business in respect of which application is made
	(a) Holding No./Shop No./Flat No.
	(b) Mohalla/Road/Post Office/Police Station
	(c) Name and Full Address of the owner of the premises
4	Address of principal place of business, if any:
5	(a) Tax payee Identification No. under Bihar VAT Act, 2005
	(b) Tax payee Identification No. under Central Sales Tax Act, 1956
6	Period for which compounding is preferred:
7	Class under which the applicant is liable for compounding:
8	Amount of compounding money deposited:
9	Evidence of deposit of compounding money:
	(attach the challan with the application)

Date ............................................	Signature of the Applicant ..........................................................
Place ............................................	Status ..........................................................................................................................

DECLARATION

I hereby declare that the particulars furnished in this application are correct and complete to the best of my knowledge and belief and I have not suppressed any particulars.

I further declare that I agree to all the terms and conditions specified in the notification regarding payment of a fixed sum in lieu of the tax payable.

	Signature of the Applicant ..........................................................
	Full Address ..................................................................................................................................
	Status in relation to the business .........................................................

RECEIPT-CUM-ORDER

The application for compounding dated ............................................ filed by M/s ............................................

........................................................................................................................................................ TIN No. ........................................................................... is hereby accepted for the period mentioned in the application upon deposit of the compounding money in accordance with the particulars furnished above and on being satisfied that the applicant has fulfilled all the conditions prescribed for compounding.

Date, Seal and Signature of the Officer In-Charge