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 is pleased to permit dealers of pre-used car to pay, in lieu of the tax payable by them, the amount of tax specified in column (3) of the table appended hereto on sale of pre-used cars of the description specified in column (2) of the said Table subject to the conditions and restrictions specified in para 2 herein below :-

2. Conditions and Restrictions :

(a) Pre-used car dealers opting to pay a fix sum, in lieu of the tax payable by them, shall file an application in form A-XV, appended to this notification, in the circle in which he is registered. The Circle In-charge shall, upon receipt of the application and after necessary verification, grant, or cause to be granted, the applicant a receipt-cum-composition and restrictions certificate which shall be the evidence of receipt of such application.

(b) Pre-used car dealers opting to pay a fixed sum in lieu of the tax payable by them shall be required to file a quarterly return in form RT - X appended in this notification within the time specified in sub-section (1) of section -24 of the Value Added Tax Act, 2005.

(c) Every such dealer shall deposit the amount of tax due in respect of all sales effected by him during a month by the 15th day of the following month.

(d) No deduction of tax under Section-40 of Value Added Tax Act, 2005 shall be made from the sale/supply bills of such pre-used car dealers who opt to pay a fixed sum in lieu of the tax payable by them provided the dealer produces before the deducting authority a certificate, granted by the circle in-charge of the circle in which he is registered, to the effect that the dealer is paying tax in terms of sub-section (4) of section - 15 of the Act.

3. This notification shall come into force from 1st day of the month following the month during which this notification is issued.

Form : A-XV

(Application for registration under section 15(4) of Bihar Value Added Tax Act, 2005 for dealers of Pre-used car)

To,

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

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

1. Name and style of the business:

2. 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

3.Legal Status of the business :

(Whether individual/HUF/Firm/Company/Society/Club/Association/Government Department/Corporation etc.)

4. Nature of business:

(Whether manufacturer/C&F agent/Distribution/Whole seller/Retailer/Works contractor etc.)

5. Address of principal place of business, if any:

6. Class under which the applicant is liable for compounding :

7. Date of Liability ;

8. Particulars relating to registration granted under any other law:

9. Telephone No./Fax No./E-mail:

10. Name of the Banker :

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 tax in lieu of the tax payable.

Receipt cum order

The application for registration dated .................. Filled by M/s ...................... is hereby accepted on being satisfied that the applicant has fulfilled all the conditions prescribed therein.

Date, seal and signature of the Officer incharge

Form : RT-X

(Quarterly Return to be filed by the dealer of pre-used car paying tax under Section 15(4) of the Bihar Value Added Tax Act, 2005)

1. Name and style of the dealer :

2. Taxpayer Identification Number :

3. Period of the Return (Quarter) :

6. Gross Turn Over :

7. Payment Details:

Declaration

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