[Bihar Ordinance no-3, 2008] Dated 6th October, 2008

THE BIHAR VALUE ADDED TAX (AMENDMENT) ORDINANCE, 2008

AN

ORDINANCE

Preamble  To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and to make provision for exemption from levy of additional tax and to extend the date of filing return and payment of tax in extra ordinary situation such as natural disaster etc.

WHEREAS the Legislature of the State of Bihar is not in session.

AND, WHEREAS the Governor of Bihar is satisfied that due to natural disaster such as the havoc caused by floods in Bihar, circumstances so exist which render it necessary for him to take immediate action to amend the Bihar Value Added Tax Act 2005 (Act 27/2005) in the said manner.

NOW, THEREFORE in exercise of powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the following ordinance:--

1. Short title, extent and Commencement-

(1) This ordinance may be called the Bihar Value Added Tax (Amendment) Ordinance 2008.

(2 ) It shall extend to the whole of the State of Bihar.

(3 ) It shall come into force at once.

2. Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no. 27/2005):-

After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-

(4) Notwithstanding anything contained in this section, the State Govt. may, by notification and subject to such conditions and restrictions as may be specified therein exempt from the levy of Additional Tax in the public interest.

3. Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005):-

(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act, 2005 (Act No. 27/2005) shall be inserted in the following way:-

"Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months.

Provided also that the State Government may extend the due date of filing return / quarterly statement beyond stipulated date for a period of six months but not more than three months at a time."

(2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way :-

"(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in sub-section (a) provided that such extension shall not exceed three months.

Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time."