Bihar Finance Act, 2013

{
    "id": 15310,
    "slug": "bihar-finance-act-2013-2013",
    "title": "Bihar Finance Act, 2013",
    "short_title": "Bihar Finance Act, 2013",
    "act_number": "[Bihar Act 3, 2013]",
    "act_year": 2013,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Finance Act, 2013",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "(2) It shall extend to the whole of the State of Bihar.\n(3) It shall come into force at once.\nPART-1\nAmendment In the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "15B",
            "title": "2. Insertion of a new section 15B in the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) herein after referred to as Act 27, 2005.",
            "chapter": null,
            "content": "\"15B. Payment of a fixed amount or payment at a fixed rate in lieu of the tax payable under the Act. - (1) Notwithstanding anything to the contrary contained in the Act but subject to such Rules as may be made in this behalf, the State Government may, in respect of such goods or class or description of goods and subject to such conditions and restrictions as may be specified in a notification issued in this behalf, permit any class or description of dealers to pay, in lieu of the tax payable by him in respect of any transaction, either a fixed amount, not exceeding fifty thousand rupees, or an amount calculated at such rate, not exceeding five percent of the value of the transaction, as may be specified in the notification:\n\"15B. Payment of a fixed amount or payment at a fixed rate in lieu of the tax payable under the Act.\n(2) It shall be lawful for the State Government to specify, in the notification, the time at which and the manner in which the amount payable under sub-section (1) shall be paid.\n(3) Every dealer to whom the provisions of sub-section (1) apply shall-\n(a) not charge any tax in excess of the amount specified in the notification issued under sub-section (1); and\n(b) not be entitled to issue any tax invoice in respect of any sale made by him.\"\nPart-2\nAmendment In the Bihar Tax On Professions, Trades, Callings and Employments Act, 2011\nAmendment In the Bihar Tax On Professions, Trades, Callings and Employments Act, 2011",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "7",
            "title": "3. Amendment of Section 7 of the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10 of 2011).",
            "chapter": null,
            "content": "\"Provided that every person, other than an employer, liable to tax under this Act, who has remitted the tax from him due under the Act, along with the interest, if any, payable under sub-Section (3) of Section 8 of the Act shall not be required to furnish the return specified in this Section.\"\nPart-3\nAmendment In Bihar Motor Vehicles Taxation Act, 1994\nAmendment In Bihar Motor Vehicles Taxation Act, 1994",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Amendment of section-5 of Bihar Motor Vehicle Taxation Act, 1994.",
            "chapter": null,
            "content": "\"(7) if a new vehicle three wheeler/taxis/motor cab/maxi cab is being registered in the name of a female as commercial vehicle and she possessed a valid transport driving license with a purpose to operate/ply either herself or by any other female driver having valid transport driving license exclusively, then the said vehicle will be given 100% exemption in road tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "7",
            "title": "5. Amendment in section 7 of the Bihar Motor Vehicles Taxation Act, 1994.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "6. Amendment of section 7 of Bihar Motor Vehicle Taxation Act, 1994 (Bihar Act 8 of 1994) sub section (8) of section 7 of the Bihar Motor Vehicle Taxation Act 1994 shall be substituted by the following, namely.",
            "chapter": null,
            "content": "(b) One time tax for the life time at the rate of Rs. 10,000 shall be levied on the registration of trailers of all laden capacity .",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Amendment of section-11 of Bihar Motor Vehicle taxation Act, 1994.",
            "chapter": null,
            "content": "\"Provided that the computerized token issued under E-payment scheme launched by the State Government for the payment of road tax through banks as a result payment of tax by the vehicle owner through Debit card/Credit card/ internet banking etc. shall be treated as a valid 'Tax Token' under the Act. Signature of the Taxing Officer shall not required on such token. Similarly, the tax token issued through 'VAHAN' software shall not require signature of taxing officer.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Amendment of section-28 of the Bihar Motor Vehicles Taxation Act, 1994.",
            "chapter": null,
            "content": "\"(7) Vehicles registered in other States, if found plying in the State of Bihar without payment of prescribed taxes or without a valid permit, shall be liable to pay taxes prescribed for 30 days period for vehicles plying under temporary permit and in addition to this, a penalty equal to two times of tax amount. Amount of penalty shall not be less than Rs. 5000.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Substitution of the Part A of the Schedule-I of the Bihar Motor Vehicles Taxation Act, 1994 (As amended, 2012.",
            "chapter": null,
            "content": "Schedule-I\nPart-A\nRate chart of one-time tax for Personal Vehicles\nRate chart of one-time tax for Personal Vehicles\n[ See Sub-section (1) of section-7 ]\nClause\nClause\nSl. No.\nSl. No.\nStages of Registration\nStages of Registration\nClass of Motor Vehicles\nClass of Motor Vehicles\nMotor Cycle\nMotor Cycle\nMotorcars, Jeep and Omnibuses up to seating\n\t\t\t\tcapacity of 12 used for personal use\nMotorcars, Jeep and Omnibuses up to seating\n\t\t\t\tcapacity of 12 used for personal use\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\nA\nUp to one year of age at the time of registration\n\t\t\t\tor first registration\nOne time tax at the rate of 7% cost of vehicles\n\t\t\t\texcluding VAT\nOne time tax at the rate of 7% cost of vehicles\n\t\t\t\texcluding VAT\nB\nIf the Motor vehicle is already registered and\n\t\t\t\tits age from the first registration is\nPercentage of one time tax levied under Clause-A\n\t\t\t\tColumn(4)\nPercentage of one time tax levied under Clause-A\n\t\t\t\tColumn(5)\n1\nMore than one year but not more than two years\n95%\n95%\n2\nMore than two years but not more than three years\n90%\n90%\n3\nMore than three years but not more than four\n\t\t\t\tyears\n85%\n85%\n4\nMore than four years but not more than five years\n80%\n80%\n5\nMore than five years but not more than six years\n75%\n75%\n6\nMore than six years but not more than seven years\n70%\n70%\n7\nMore than seven years but not more than eight\n\t\t\t\tyears\n65%\n65%\n8\nMore than eight years but not more than nine\n\t\t\t\tyears\n60%\n60%\n9\nMore than nine years but not more than ten years\n55%\n55%\n10\nMore than ten years but not more than eleven\n\t\t\t\tyears\n50%\n50%\n11\nMore than eleven years but not more than twelve\n\t\t\t\tyears\n45%\n45%\n12\nMore than twelve years but not more than thirteen\n\t\t\t\tyears\n40%\n40%\n13\nMore than thirteen years but not more than\n\t\t\t\tfourteen years\n35%\n35%\n14\nMore than fourteen years but not more than\n\t\t\t\tfifteen years\n30%\n30%\n15\nMore than fifteen years\n25%\n25%",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Amendment of the serial no.-3a(ii) of part-c of the schedule-1 of the Bihar Motor Vehicle Taxation Act, 1994.",
            "chapter": null,
            "content": "\" (ii) (a) One time tax @ 5% of the vehicle cost excluding VAT shall be levied at the time of registration for a period of 15 years for taxi/maxi cab/motor cab.\n(b) Taxi seating capacity upto 4, (excluding driver) registered previously shall have to pay Rs. 3200/- per annum.\n(c) Taxi/Motor cab/Maxi cab having seating capacity more than 4 (excluding driver) shall have to pay Rs. 3200/- per annum and in addition thereof Rs. 500/- per seat per annum for more than 4 seats.\n\"Provided that one time tax as applicable for maxi/motor cabs/ maxi cabs shall be levied on the basis of age from the vehicles already registered for more than one year as per schedule-1 part-A of Bihar Motor vehicle Taxation Act, 1994 (as Amended).\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Amendment of the part-C of schedule-1 serial no.-3(C) of the Bihar Motor Vehicle Taxation Act, 1994.",
            "chapter": null,
            "content": "\"3(C) : Three Wheeler -\n(a) Three Wheeler with seating capacity not more than 4 persons (excluding the driver).\nA one time tax of Rs. 9000/- shall be levied for 15 Years for new registered vehicle.\nor\nor\nThree wheelers. - (i) A one-time tax of Rs. 6,000/- 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(ii) A one time tax of Rs. 6,000/- for a period of five years on three wheelers which are more than ten years old.\n(b) Three wheelers with seating capacity up to 7 persons (excluding the driver) -\nA one time tax of Rs. 13500/- shall be levied for 15 Years from new registered vehicles.\nor\nor\n(i) A one-time tax of Rs. 9,000/- 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(ii) A one time tax of Rs. 9,000/- for a period of five years on three wheelers which are more than ten years old.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Amendment of serial no.-4 of the schedule-1 part-C of the Bihar Motor Vehicle Taxation Act, 1994.",
            "chapter": null,
            "content": "4.\nTransport vehicles other than goods carriages,\n\t\t\t\tmotor cabs and maxi cabs excluding of the driver and conductor.\nAnnual Rate of Tax\n(a) Seating capacity\n\t\t\t\tnot less than 13 persons and not more than 26 persons.\n(b) Seating capacity\n\t\t\t\tnot less than 27 persons and not more than 32 persons.\n(c) Seating capacity\n\t\t\t\t33 persons or more.\n(d) Volvo, Mercedez and equivalent bus.\nRs. 500/- per seat,\n\t\t\t\tper annum.\nRs. 550/- per seat,\n\t\t\t\tper annum.\nRs. 650/- per seat,\n\t\t\t\tper annum.\nRs. 1000/- per seat, per annum",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Amendment of schedule-1 of Bihar Motor Vehicle Taxation Act, 1994.",
            "chapter": null,
            "content": "(1)\nSerial no. 1\nDeleted",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Amendment of schedule-II of Bihar Motor Vehicle Taxation Act, 1994.",
            "chapter": null,
            "content": "i.\nSerial no.-2 (b)\nDeleted\nii.\nSerial no.-3\nDeleted",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 19th November, 2019 [bh650]",
        "Act Number": "[Bihar Act 3, 2013]",
        "Enactment Date": "",
        "Act Year": "2013",
        "Short Title": "Bihar Finance Act, 2013",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}