Bihar industrial Incentive Policy, 2006

Q: What does Section 1 of Bihar industrial Incentive Policy, 2006 say?

Stamp duty and Registration fee. - Tiny, small, medium and large scale industries which are to be established in the industrial area/shed and outside the area of the Authority will enjoy the full (100%) exemption in stamp duty and registration fee in lease/sale/transfer. This facility will be granted only for the first time and thereafter will not be granted. Stamp duty and Registration fee.
Q: What does Section 2 of Bihar industrial Incentive Policy, 2006 say?

(i) Project-report Incentive. - Reimbursement of the cost incurred in the project report preparation by the industrial units at the rate of 50% subject to a maximum of Rs. 75,000/- will be made available, provided, the project report is prepared by any of the firms recognised by the Industry Department. The reimbursement will be made to the unit after commencement of the production. (i) Project-report Incentive. (ii) Incentive granted on land/Shed. - The Industrial Units located in Bihar Industr
Q: What does Section 3 of Bihar industrial Incentive Policy, 2006 say?

3.1. Rehabilitation of Sick Units. 3.2 Small Sector. (i) State Level Committee. - A State Level Committee under the Chairmanship of Director of Industries will be constituted for the rehabilitation of small industry. Its members comprise representatives from the banks, financial institutions, Reserve Bank of India, Industries Association, experts and Government. (ii) The above committee would be empowered with necessary statutory powers in order to rehabilitate the sick industry so that approved
Raw JSON API
14. Brick Manufacturing Units (Except Units Engaged in Manufacturing Refractory Bricks and Bricks from Fly Ash, Red Earth, Raw Industrial Waste Material).

Section 14
21. Bottling and Repackaging of Drugs/Pharmaceuticals/Chemicals without Processing and value addition (Excluding formulation and manufacturing units).

Section 21
{
    "id": 15341,
    "slug": "bihar-industrial-incentive-policy-2006",
    "title": "Bihar industrial Incentive Policy, 2006",
    "short_title": "Bihar industrial Incentive Policy, 2006",
    "act_number": "Published vide Memo No. 1162 dated 15.7.2006",
    "act_year": 2006,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar industrial Incentive Policy, 2006",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Pre-Production Incentive.",
            "chapter": null,
            "content": "Stamp duty and Registration fee. - Tiny, small, medium and large scale industries which are to be established in the industrial area/shed and outside the area of the Authority will enjoy the full (100%) exemption in stamp duty and registration fee in lease/sale/transfer. This facility will be granted only for the first time and thereafter will not be granted.\nStamp duty and Registration fee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Post-Production Incentive.",
            "chapter": null,
            "content": "(i) Project-report Incentive. - Reimbursement of the cost incurred in the project report preparation by the industrial units at the rate of 50% subject to a maximum of Rs. 75,000/- will be made available, provided, the project report is prepared by any of the firms recognised by the Industry Department. The reimbursement will be made to the unit after commencement of the production.\n(i) Project-report Incentive.\n(ii) Incentive granted on land/Shed. - The Industrial Units located in Bihar Industrial Area Development Authority/Export Promotion Industrial Park/Food Park/Agri Export Zone would be eligible for the following incentive/subsidy. These facilities/concession to the industrial units will be made available only after the commencement of production.\n(ii) Incentive granted on land/Shed.\nS. No.\nIndustry\nGrant\n1.\nSmall/Tiny units Financial Limit.\n50% or 7.50 lacs (maximum)\n2.\nAll large/medium/mega units Financial Unit\n25% or 15.00 lacs (maximum)\n(ii) Financial assistance for Technical-know-how. - If an entrepreneur obtains Technical Know-how from any recognised National research centre/laboratory or institution to establish or to expand his industry he will be reimbursed 30% (maximum Rs. 15.00 lacks) of the fee paid to the institution/organization for the technical know-how. This facility will be provided to the unit after commencement of production.\n(ii) Financial assistance for Technical-know-how.\n(iv) Incentive Grant for capital investment on Captive Power Generation/Diesel Generating Set. - 50% (Fifty per cent) of the amount spent on plant and machinery in the establishment of Captive Power Generation/Diesel Generating set will be granted to the industry. No upper limit for this amount has been fixed. This facility will be made available after the unit comes into production.\n(iv) Incentive Grant for capital investment on Captive Power Generation/Diesel Generating Set.\n(v) New industrial units will be granted relief from payment of electricity duty under the Bihar Electricity Duty Act 1948 for the generation and for own consumption of electricity from D. G. Set and Captive Power Units.\n(v)\n(vi) Subsidy/Incentive on VAT. - This facility will be available to small/ large/medium industries. The industrial unit will get a passbook from the State Government in which the details to the tax paid under Bihar VAT would be entered and verified by the Commercial Taxes Department in the form prescribed in Appendix-III. The Director, Industries will be authorised to pay the incentive amount on the basis of the verification.\n(vi) Subsidy/Incentive on VAT.\nClarification:\n(vii) Zero Vat: Zero VAT means the production of items, which do not attract VAT. Such units which produce items attracting zero Vat and pay income tax would be eligible for incentive upto a maximum utilization of 70% of the installed capacity (maximum limit) as per para (vi) above. Incentive will be payable after the inspection/ recommendation by a committee constituted under the chairmanship of the Director Industries on the basis of inspection and recommendation by technical officer of the Department.\n(vii) Zero Vat:\n(viii) In addition to aforesaid subsidy/concessions, the following exemptions will be provided:\n(viii) In addition to aforesaid subsidy/concessions, the following exemptions will be provided:\n(a) 100% exemption for seven years in luxury tax for seven years.\n(b) 100% exemption in electricity duty for seven years.\n(c) 100% exemption in conversion charge.\n(d) 100% exemption in market Fee for seven years.\n(ix) Facilities granted for the units working under adverse situation. - Working units which have been working under adverse situation for years will be reimbursed 25 per cent of the deposited VAT amount in the account of State Government against admitted VAT amount. This reimbursement will be admissible for five years continuously.\n(ix) Facilities granted for the units working under adverse situation.\n(x) Industrial Rehabilitation Fund. - A corpus fund will be created in order to revive the sick and closed industry with the co-operation of Commercial Banks, the State Government and Bihar Industries Association.\n(x) Industrial Rehabilitation Fund.\n(xi) S.C./S.T./Women/Handicapped. -\n(xi) S.C./S.T./Women/Handicapped.\n(a) Under this category, entrepreneurs will avail 5% additional grant/exemption/subsidy over the limit fixed under this policy.\n(b) Up to a turnover limit of Rs. 30 lakhs per annum S.C./S.T./ Women/Handicapped category entrepreneurs who run small and tiny industries will avail 100% subsidy of the deposited amount in the account of Government in the form of VAT for a period of ten years.\n(xii) Exemption from AMG/MMG. - Working units at present and new units will avail exemption from AMG/MMG from the date of declaration of the New Industrial Policy. This facility will be granted for five years.\n(xii) Exemption from AMG/MMG.\n(xiii) Central Sales Tax (CST). - Only 1% CST will be payable on the items produced by the registered small and medium units in Bihar.\n(xiii) Central Sales Tax (CST).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Industrial Sickness.",
            "chapter": null,
            "content": "3.1. Rehabilitation of Sick Units.\n3.2 Small Sector.\n(i) State Level Committee. - A State Level Committee under the Chairmanship of Director of Industries will be constituted for the rehabilitation of small industry. Its members comprise representatives from the banks, financial institutions, Reserve Bank of India, Industries Association, experts and Government.\n(ii) The above committee would be empowered with necessary statutory powers in order to rehabilitate the sick industry so that approved rehabilitation package may be implemented effectively.\n(iii) The guidelines of the Reserve Bank of India/IDBI/SIDBI would be relied upon to identify sickness in sick and small units. Appropriate rehabilitation package would be approved for their rehabilitation.\n(iv) The sick industries being revived will not require sickness certificate on an annual basis, instead the revival package shall specify the period of revival of sick units.\n(v) The industry declared sick by the State Level Committee would be eligible to receive reliefs and concessions from banks and financial institution as per instructions of RBI. These concessions and reliefs will be considered to be given within a definite time frame.\n(vi) After the identification of sickness within a prescribed time frame the rehabilitation package would be prepared and the state level institutions would monitor the sick industries and their rehabilitation.\n(vii) Those sick and closed units which have availed the benefits of any Industrial Policy in the past can avail even second time the facilities under this policy. If any sick or closed unit wants to avail the benefits under the Industrial Policy for the second time it will avail only the difference between the prior availed amount and the proposed amount under new policy. But this facility for rehabilitation to the unit will be made available only on the recommendation of the concerned committee constituted by the State Government. Such facility to the unit can be made available maximum of two times only.\n(viii) Facility provided to the sick and closed units.\nExemptions from Annual Minimum Guarantee (AMG), Monthly Minimum Guarantee (MMG) and Delayed Payment Surcharge (DPS) would be available to the unit from the date of declaration of the unit as a sick unit. This facility would be admissible for a period of five years.\n3.3 Sickness in Medium and Large Industries.\n(ii) The rehabilitation package envisaged by BIFR/IRBI/BICICO/BSFC/ Bank and State Level inter Institutional Committee shall be placed before the committee under the Chairmanship of the Secretary, Industry for consideration and recommendation of Government.\n(iii) Sick Industry means such industry which has been registered by the Board for Industrial and Financial Reconstruction (BIFR).\n(iv) Decision regarding closed industrial units shall be taken by a State Level Committee constituted under the Chairmanship of Secretary, Industries Department.\n(v) Those sick and closed units which have availed the benefits of any Industrial Policy in the past can avail even second time the facilities under this policy. If any sick or closed unit wants to avail the benefits under the Industrial Policy for the second time it will avail only the difference between the prior availed amount and the proposed amount under new policy. But this facility for rehabilitation to the unit will be made available only on the recommendation of the concerned committee constituted by the State Government. Such facility to the unit can be made available maximum upto two times only.\n(vi) Facilities to sick and closed units. - Exemption of Annual Minimum Guarantee (AMG), Monthly Minimum Guarantee (MMG) and delayed payment surcharge to the unit will be granted from the date of declaration of unit as a sick unit. This facility will be available for five years.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Facilities for Expansion-Diversification and Modernisation of Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Incentive on Quality Certification.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Information Technology Mission.",
            "chapter": null,
            "content": "6.1\n(i) Economic Development.\n(ii) Human Resource Development.\n(iii) To provide simple, effective and transparent administration.\n(iv) State of the Art Communication System.\n6.2\n(i) Pollution Control Act to be effective only as per Government of India guidelines.\n(ii) Legal Power Cuts.\n(iii) Zoning Regulations in respect of location.\nThe following exemptions under the relevant Acts will be applicable to the I.T. industries:\n(i) The I.T. Industry will be added in schedule-1 of the Bihar Shops and Establishment Act 1953 and concessions under Sections 7, 8 and 12(1) shall be extended to it. By this the industry would be given exemption from the provisions relating to the hours of business and weekly closure.\n(ii) The hours of work for women employees would be relaxed under Section 66 of the Factories Act, 1948. Accordingly for I.T. establishments. Women would be able to work between 5 am and 10 pm instead of 6 am to 7 pm in such establishments.\n(iii) I.T. industry will be provided with exemptions under Section 87 of the Employees State Insurance Act, 1948.\n(iv) The Information Technology industry will be added as an independent employment in the schedule of Minimum Wages Act, 1948 so that the workers may be classified separately.\n6.3\n6.4",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Handloom Sector.",
            "chapter": null,
            "content": "(i) Electricity Tariff. - In view of the State power loom to be competitive with the power loom sector of other States, there will be a provision of electricity grant of 75 paise per unit off in electricity tariff.\n(ii) Quality power supply will be made available for powerlooms.\n(iii) Workshop-cum-residence scheme for weavers - In weavers dominated area, scheme of construction of common facility centre and in case weavers do not have the room, land, construction of Government shed would be implemented. All the facilities available under Cluster Development Programme would be available to weavers. Arrangements for training under the scheme would be made.\n(iv) Establishment of Integrated Textile Park - Textile Park will be established in the State. By this improvement and design, quality up-gradation and assistance in marketing would be available to the weavers.\n(v) Establishment of Urban Haat (market) - An Urban Haat will be established in Patna where there will be provision for sale of the handloom and handicraft products.\n(vi) Revival of Central Processing Plants - State Government will revive the central processing plant Biharsharif and Dye and Finishing plant, Darbhanga. In these, the weavers may avail the facilities of dying, finishing and processing of their products.\n(vii) Reimbursement of loan due of the weavers - Scheme of reimbursement of old loan dues and interest from weavers in the State would be implemented.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Implementation of Reservation Policy.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Monitoring and Review.",
            "chapter": null,
            "content": "10.\n11.\n12.\n13.\nAnnexure-I\nAnnexure-I\nDefinitions",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "1",
            "title": "1. Effective Date.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "2",
            "title": "2. Industrial Unit/Industrial Concern.",
            "chapter": null,
            "content": "(a) Industries listed under the First Schedule of the Industries (Development and Regulation) Act, 1951 as amended from time to time.\n(b) Industries falling within the purview of the following Boards/Agencies:\n(1) Small Industries Board.\n(2) Coir Board.\n(3) Silk Board.\n(4) All India Handloom and Handicrafts Board.\n(5) Khadi and Village Industries Commission.\n(6) Any other agency constituted by the Government of India or Government of Bihar for industrial development.\n(c) Other categories:\n(1) Mining or development of mines.\n(2) The maintenance, repair, inspection or servicing of machinery of any description or vehicles or vessels or motorboats or trailers of tractors.\n(3) The setting up or development of an Industrial Area, Industrial Estate, Integrated Infrastructure Development, Export Promotion Industrial Park, Export Promotion Zone or Growth Centre.\n(4) Providing special or technical knowledge or other services for the promotion of industrial growth.\n(5) Providing Engineering, Technical, Financial, Managerial, Marketing or other services or facilities for industry.\n(6) Providing services relating to Information Technology, Telecommunication or electronics including satellite linkage and audio or visual cable communication.\n(7) Tourism.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "3",
            "title": "3. Existing Industrial Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "4",
            "title": "4. New Industrial Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "5",
            "title": "5. Transferred Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "6",
            "title": "6. Sick Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "7",
            "title": "7. Closed Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "8",
            "title": "8. Expansion/Modernisation/Diversification.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "9",
            "title": "9. Fixed Capital Investment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "10",
            "title": "10. Small Scale Industry.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "11",
            "title": "11. Ancillary Industrial Unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "12",
            "title": "12. Date of Production.",
            "chapter": null,
            "content": "Annexure-II\nAnnexure-II\nList of Industries not eligible for Incentives\nList of Industries not eligible for Incentives",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "1. Rice Huller.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "2",
            "title": "2. Flour Mills (Including Besan, Dal & Chura Mills) of less than 50 TPD Capacity.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "3",
            "title": "3. Condiments (Masala & Papad) Mills.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "4",
            "title": "4. Confectionery (Excluding Mechanised Confectionery).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "5",
            "title": "5. Preparation of Sweetmeat & Salted Snacks.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "6",
            "title": "6. Bread Manufacturing (Except Mechanized Bakery).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "7",
            "title": "7. Production of Ice Candy and Ice Food.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "8",
            "title": "8. Manufacturing and Processing of Betel Nut.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "9",
            "title": "9. Fireworks.and Crackers Units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "10",
            "title": "10. Coal/Coke Screening.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "11",
            "title": "11. Firewood and Charcoal Manufacture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "12",
            "title": "12. Painting and Spray Painting Units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "13",
            "title": "13. Fertilizer Mixing Plants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "14",
            "title": "14. Brick Manufacturing Units (Except Units Engaged in Manufacturing Refractory Bricks and Bricks from Fly Ash, Red Earth, Raw Industrial Waste Material).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "15",
            "title": "15. Manufacture of Tarpaulins Made of Canvas.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "16",
            "title": "16. Saw Mills and Wood Sawing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "17",
            "title": "17. Furniture and Wood Sawing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "18",
            "title": "18. Drilling Rings, Bore Well and Tube Well Establishing Units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "19",
            "title": "19. Tea Blending/Mixing Units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "20",
            "title": "20. Units Connected with Cutting of Raw Tobacco and Gul Related Products and Guraku.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "21",
            "title": "21. Bottling and Repackaging of Drugs/Pharmaceuticals/Chemicals without Processing and value addition (Excluding formulation and manufacturing units).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "22",
            "title": "22. Book Binding.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "23",
            "title": "23. Rubber Stamp Making.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "24",
            "title": "24. Notebook and Envelope Making.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "25",
            "title": "25. Photocopying.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "26",
            "title": "26. Stencilling Units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "27",
            "title": "27. Processing of Stencil Papers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "28",
            "title": "28. Distilled Water Manufacturing Units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "29",
            "title": "29. Tailoring (Except Readymade Garment Manufacturing Units).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "30",
            "title": "30. Sewing of Socks with Woven Cloth and their Repacking.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "31",
            "title": "31. Laundry/Dry Cleaning.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "32",
            "title": "32. Photography/Studio Labs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "33",
            "title": "33. Clinical/Pathological Laboratories/Nursing Homes/Clinics.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "34",
            "title": "34. Beauty Parlours.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "35",
            "title": "35. Video Parlours.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "36",
            "title": "36. Goods Transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "37",
            "title": "37. Video/Audio Cassette Recording/Watch Repairing/Vehicle Workshop and Service Stations.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "38",
            "title": "38. Lime Kilns .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "39",
            "title": "39. Petrol Pumps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "40",
            "title": "40. Narcotic Drugs.",
            "chapter": null,
            "content": "Note. - 1. Government reserves the right to make any changes in the above Negative list.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "2. The decision of Government whether a unit falls in the Negative list or not, shall be final and binding.",
            "chapter": null,
            "content": "Annexure-III\nAnnexure-III\nFormat of Passbook as Detailed In Para 2 (VI) of The Industrial Incentive Policy 2006\nFormat of Passbook as Detailed In Para 2 (VI) of The Industrial Incentive Policy 2006\n1\n2\n3\n4\n5\n6\n7\n8\nSl. No.\nMonth\nAmount of Tax admitted under BVATA*/ CSTA*/ BETA*\nAmount paid against the amount admitted under\n BVATA*/ CSTA*/ BETA*\nMain/ Subsidiary headings under which admitted\n amount deposited\nChallan No. & date with Name of Treasury\nName & Designation of certifying officer\nSignature with date & seal\nTotal\nTotal\n*BVATA = Bihar Value Added Tax Act, 2005\n*BVATA = Bihar Value Added Tax Act, 2005\n*CSTA = Central Sales Tax Act, 1956\n*CSTA = Central Sales Tax Act, 1956\n*BETA = Bihar Entry Tax Act, 1993\n*BETA = Bihar Entry Tax Act, 1993\nNote. - The passbook entries must be certified by the concerned Commercial Taxes Officer in charge of the circle.\nNote. - The passbook entries must be certified by the concerned Commercial Taxes Officer in charge of the circle.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        }
    ],
    "metadata": {
        "Act ID": "bh352",
        "Act Number": "Published vide Memo No. 1162 dated 15.7.2006",
        "Enactment Date": "",
        "Act Year": "2006",
        "Short Title": "Bihar industrial Incentive Policy, 2006",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}