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Bihar Finance Act, 2010
Bihar Finance Act, 2010
Sections
1. Short title, extent and commencement.
Section 12. Amendment in Section 15 of the Act.
Section 153. Amendment in Section 24 of the Act.
Section 244. Addition of a new Section 24A in the Act.
Section 24A5. Amendment of Section 5 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).
Section 56. Amendment of Section 7 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).
Section 77. Amendment to Section 10 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).
Section 108. Amendment of Schedule I of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994).
Section 83. Motor cabs and omnibuses -
Section 39. Amendment of Schedule II of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994).
Section 910. Amendment in Section 2 of the Bihar Entertainment Tax Act, 1948.
Section 211. Repeal of Section 3A of the Act.
Section 3A12. Substitution of Section 3AAA of the Act.
Section 3AAA
bihar-finance-act-2010-2010.json
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13 Sections
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Bihar
{
"id": 15308,
"slug": "bihar-finance-act-2010-2010",
"title": "Bihar Finance Act, 2010",
"short_title": "Bihar Finance Act, 2010",
"act_number": "(Bihar Act 8 of 2010)",
"act_year": 2010,
"act_type": "STATE",
"location": "Bihar",
"law_status": "unknown",
"enactment_date": null,
"description": "Bihar Finance Act, 2010",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "Part-I\nAmendment in Bihar Value Added Tax Act, 2005",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "15",
"title": "2. Amendment in Section 15 of the Act.",
"chapter": null,
"content": "\"(1A) Notwithstanding anything to the contrary contained in the subsection (1), the State Government may, by notification and subject to such conditions and restrictions as may be prescribed, permit any class of registered dealers, whose gross turnover does not exceed the limit specified in the notification to pay a fixed amount in lieu of the tax payable by the dealer under the Act:\n(b) After sub-section (2) of Section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (2A) shall be added in the following way, namely :-\n\"(2A) The dealers to whom the provisions of sub-section (1A) apply shall -\n(a) not charge any tax on the sale of goods specified in Schedule I;\n(b) not charge any tax on sale of goods effected by him; and\n(c) not be entitled to issue tax invoices in respect of sales made by them.\"\n(c) In sub-section (3) of Section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), after the words, bracket and figures 'under sub-section (1)', the words, bracket and figures 'and under sub-section (1 A)' shall be inserted .",
"footnote": "",
"is_definition": false,
"sort_order": 1
},
{
"number": "24",
"title": "3. Amendment in Section 24 of the Act.",
"chapter": null,
"content": "(b) In clause (b) of sub-section (1) of Section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), after the words 'at a fixed rate', the words 'or a fixed amount' shall be inserted \".\n(c) After sub-section (4) of Section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (4A) shall be added in the following way, namely :-\n\"(4A) Every dealer who has been permitted to pay tax under sub-section (1 A) of Section 15 shall furnish to the prescribed authority an annual statement, in the form and manner prescribed, in respect of every financial year by the 31st day of July of the year following the year to which such statement relates.\"\n(d) After sub-section (9) of Section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new sub-section (9A) shall be added in the following way, namely :-\n\"(9A) Notwithstanding anything contained in sub-section (9) of this Section, every dealer permitted to pay tax under sub-section (1 A) of Section 15 of the Act shall deposit the fixed amount required to be paid by him in one instalment and attach evidence of such payment along with the application required to be furnished by him for paying tax under sub-section (1A) of Section 15 of the Act.\"",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "24A",
"title": "4. Addition of a new Section 24A in the Act.",
"chapter": null,
"content": "\"24A. Returns of certain classes of dealers. - Notwithstanding anything to the contrary contained in Section 24, every dealer to whom the provisions of clause (b) of sub-section (5) of Section 15 apply, shall furnish to the prescribed authority an annual return, in the form and manner prescribed, in respect of every financial year by the 31st day of July of the year following the year to which such return relates.\"\nPart-II\nAmendment in Bihar Motor Vehicles Taxation Act, 1994",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Amendment of Section 5 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).",
"chapter": null,
"content": "\"(4) : A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on all motor vehicles which fall under the definition of 'Battery Operated Vehicle' as defined in the Central Motor Vehicles Rules, 1989.\"\n(II) After Section 5(4) a new sub-section (5) shall be inserted in the following way namely :-\n\"(5) : A rebate of fifty percent of total tax payable, including Additional Tax, shall be allowed on such stage carriages not more than one year old from the date of first registration at the time of applying for the rebate, with seating capacity not less than 13 persons and plying on routes within the limits of Municipal Corporation as notified by the Government of Bihar:\n(III) After Section 5(5) a new sub-section (6) shall be inserted in the following way namely :-\n\"(6) : A \"Green Tax\" at the rate of ten percent of tax payable, including Additional Tax, shall be payable by every owner of a registered transport vehicle more than 12 years old except on three wheelers, tractors and trailers.\"",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "7",
"title": "6. Amendment of Section 7 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).",
"chapter": null,
"content": "\"(8) : (a) One-time tax for the life time of the vehicle shall be levied on tractors used or kept for use for other than agricultural purpose at the rate of one percent of the cost of the vehicle excluding Value Added Tax.\n(b) A one time tax of Rs. 4,000.00 shall be payable by all trailers up to 3,000 kgs registered laden weight and Rs. 6,000.00 shall be payable by all trailers more than 3,000 kgs registered laden weight used or kept for use along with tractors for other than agricultural purpose :",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "10",
"title": "7. Amendment to Section 10 of Bihar Motor Vehicles Taxation Act, 1994 (Bihar Act 8 of 1994).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Amendment of Schedule I of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994).",
"chapter": null,
"content": "Schedule I\nPart C\n[ See sub-section (3) of Section 7]",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "3",
"title": "3. Motor cabs and omnibuses -",
"chapter": null,
"content": "(a) Seating not more than 4 persons (excluding the driver) -\n(i) Three wheelers - (a) A one-time tax of Rs. 5,000.00 on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration in the State:\n(b) A one time tax of Rs. 5,000.00 for a period of five years on three wheelers which are more than ten years old :\n(c) Three wheelers with seating upto 7 persons (excluding the driver -\n(a) A one-time tax of Rs. 7,500.00 on all three wheelers up to one year of age at the time of registration for a period of ten years from the date of first registration :\n(b) A one time tax of Rs. 7,500.00 for a period of five years on three wheelers which are more than ten years old :",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "9",
"title": "9. Amendment of Schedule II of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994).",
"chapter": null,
"content": "Serial No.\n1.\n-Rebate ---\n-deleted\n2(a).\n-------------\n-deleted.\n3.\n-Rebate ---\n-deleted\nPart-III\nAmendment in Bihar Entertainment Tax Act, 1948",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "2",
"title": "10. Amendment in Section 2 of the Bihar Entertainment Tax Act, 1948.",
"chapter": null,
"content": "Explanation.\n(b) After sub-section (q) of Section 2 of the Act a new sub-section (r) shall be added in the following way, namely -\n\"(r) 'Gross collection capacity' shall mean the amount collected in respect of the total seating capacity and includes payment for admission, tax realized at rates notified from time to time under sub-section (1) of Section (3), any fee or surcharge realized in respect of any right of entry to an entertainment or any service or facility extended, or in respect of any goods in connection therewith, in respect of any entry to an entertainment but does not include any maintenance fee specified by the Urban Development Department.\"",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "3A",
"title": "11. Repeal of Section 3A of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "3AAA",
"title": "12. Substitution of Section 3AAA of the Act.",
"chapter": null,
"content": "\"3AAA. Notwithstanding any thing contained in the Act, there shall be levied, and paid by every entertainment provider to the State Government, a tax, in such manner as may be prescribed, not exceeding twenty-five per centum of the gross collection, but not below fifteen per centum of the gross collection, in respect of the entertainment provided by him, as may be specified by the State Government in a notification published in the Official Gazette.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 12
}
],
"metadata": {
"Act ID": "bh511",
"Act Number": "(Bihar Act 8 of 2010)",
"Enactment Date": "",
"Act Year": "2010",
"Short Title": "Bihar Finance Act, 2010",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:55:19"
}