The BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016

{
    "id": 325,
    "slug": "bihar-motor-vehicles-taxation-amendment-act-2016",
    "title": "The BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016",
    "short_title": "The BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016",
    "act_number": "11",
    "act_year": 2016,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": "2016-08-16",
    "description": "The BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement — (1) This Act may be called the Bihar Motor",
            "chapter": null,
            "content": "Vehicles Taxation (Amendment) Act, 1994. \r\n(2) It shall extend to the whole of the State of Bihar. \r\n(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Section 2. Amendment in section-2 of the Bihar Act 8, 1994 —(1) After sub-section (c) of section-",
            "chapter": null,
            "content": "2 of Bihar Act 8, 1994 the following new sub-section (cc) shall be added, :- \n“(cc) “ driving license ” shall have the meaning as assigned to it in the M otor Vehicles Act, \n1988 (Act 59 of 1988);” \n(2) After sub-section (d) of section-2 of Bihar Act 8 , 1994 the following new sub-sections \n(dd) and (dda) shall be added, :— \n“(dd) “ district committee ” means the District Road Safety Committee constitu ted by the \nState Government under sub-section ( 3) of section-215 of the Motor Vehicles Act, 1988 (A ct 59 of \n1988); \n(dda) ‘ fund’  means the Road Safety Fund constituted under section 6B’ of this Act.” \n(3) After sub-section (k) of section-2 of Bihar Act 8 , 1994 the following new sub-section \n(kk) shall be added, :— \n“(kk) “ road safety cess ” means the cess levied under section-6A of this Act.” \n(4)    After sub-section (n) of section-2 of Bihar Ac t 8, 1994 the following new sub-sections \n(nn) and (nna) shall be added, :— \n‘(nn) “ state council ” means the State Road Safety Council constituted b y the State \nGovernment under sub-section ( 2) of section-215 of the Motor Vehicles Act, 1988 (Act 59 of 1988); \n(nna) “ State Government ” means the Government of the State of Bihar”",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "Section 3. Insertion of the new sections 6A, 6B, 6C and 6D in Bihar Act 8, 1994 — After section-",
            "chapter": null,
            "content": "6 of Bihar Act 8,1994, the following new sections shall be added,:— \n“6A. Levy and collection of road safety cess— (1) There shall be levied and collected a \nroad safety cess at the following rates:-  \n(a) every licensee at the rates specified in Schedule  IV  of this Act;  \n(b) every vehicle liable to pay one time tax in acc ordance with the provisions of sub-section \n(1) of section-7, at the rate of one percent of the value of such vehicle; and \n(c) every vehicle liable to pay tax under this Act,  other than a vehicle liable to one time tax \nin accordance with the provisions of sub-section (1 ) of section-7, at the rate of one percent of the \nannual tax payable under this Act on such vehicle:  \nProvided that the said cess shall not be levied mor e than once during the validity of a \nlicense. \nExplanation—For the purposes of this sub-section—  \n(i)  the expression “licensee” means a person to wh om a driving license has been issued \nby the competent authority under Chapter II of the Motor Vehicles Act, 1988 (Act \n59 of 1988). \n(ii)  the expression “value of such vehicle” means value of the vehicle without the \namount of tax levied on such vehicle under the Biha r Value Added Tax Act, 2005 \n(Act 27 of 2005). \n(2) Every cess leviable under sub-section ( 1) shall be payable by the registered owner or any \nperson having possession or control of the motor vehicle, as the case may be. \n(3)  The cess levied under sub-section (1) shall be col lected by the Tax Assessing Officer \nappointed under section-3 in such manner and at such time as may be prescribed. \n(4) Where any person liable to pay the cess levied un der sub-section ( 1) fails to pay such \ncess within the time prescribed under sub-section ( 3), such person shall, in addition to the cess, pay \n\n 5 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923),  16 /uni0905/uni0917/glyph233 /uni0924 2016  \n by way of fine, an amount equal to two and a half p ercent of the cess due for every month, or part \nthereof, of default. \n(5) The proceeds of the cess levied and collected und er this Act by the State Government \nshall, after deducting the expenses of collection a nd recovery in such manner as may be determined \nby the Government, be appropriated to the Fund established under section 6B. \n6B . Establishment and utilization of the Fund — (1) The State Government may, by \nnotification in the official Gazette, establish a Fund to be called the ''Bihar Road Safety Fund''. \n(2) These shall be credited to the Fund,:- \n(a) the amount appropriated under sub-section ( 5) of section-6A; \n(b) grants, loans or advances made by the State Government; \n(c) grants, loans or advances made by the Government of India; \n(d) contributions from public or private institutions or organizations. \n(3)  The State Government shall contribute to the F und every year, an amount equal to ten \npercent of the compounding fee collected in the pre vious year under section-200 of the \nMotor Vehicles Act, 1988 (Central Act 59 of 1988). \n(4)  The Fund shall be utilized for all or any of the  following purposes,:- \n(a)  road safety programmes; \n(b)  awareness programme in respect of road safety;  \n(c)  purchases of instrument connected with road sa fety; \n(d)  funding of approved studies on projects and re search regarding road safety; \n(e)  funding of training programmes regarding road safety; \n(f)  trauma-care programmes and related activities;  \n(g)  such other expenditure on matters connected wi th road safety as the State \nGovernment may deem fit; \n(h) any other purpose as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "6C",
            "title": "Section 6C. Vesting and administration of the Fund — (1) The Fund shall vest in and be",
            "chapter": null,
            "content": "administered by the State Council. \n(2) The State Council shall administer the Fund veste d in it in such manner, as may be \nprescribed. \n(3) All amounts forming part of the Fund shall be dep osited in the same bank as the receipt \nof other taxes levied under this Act or in such oth er bank as the State Government may, by \nnotification, specify and the account shall be oper ated in such manner as the State Council may \ndecide.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6D",
            "title": "Section 6D. Power to amend Schedule — The State Government may, by notification in the",
            "chapter": null,
            "content": "Official Gazette, add to, amend, alter or modify any of the Schedules to this Act.”",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "4",
            "title": "Section 4. Insertion of a new Schedule in Bihar Act 8, 1994  — After Schedule III of, Bihar Act 8,",
            "chapter": null,
            "content": "1994 the following new Schedule IV shall be inserted, namely—  \n“Schedule IV \n \nSl No  Class of licensee Amount of Cess in rupees \n1 Learners’ License 50 \n2 License for Two wheeler, whether with or without gear 100 \n3 License for Light Motor Vehicle License-Non-trans port 150 \n4 License for Light Motor Vehicle License-Transport  200 \n5 License for Medium and Heavy Motor vehicles 500 \n———— \n[?/glyph401¡/uni0915/glyph61 ?/u0966/uni091A/uni0935/glyph400/uni0932/uni092F /uni092E/u0967/glyph144?/glyph400/uni0932/uni092F/glyph61 \n/u0962/uni092C/uni0939/glyph400/uni0930/glyph61 /uni092A/uni091F/uni0928/glyph400 /u0939/glyph400/uni0930/glyph400 /glyph147/uni0915/glyph400/u0966/uni0936/uni0924 e/uni0935/glyph417 /uni092E/u0967/u0962/glyph144/uni0924?  \n/u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[?/glyph400?/glyph400/uni0930?/glyph59 /glyph6867 /glyph625/glyph691+400/glyph62?/glyph401/glyph55/uni091F/glyph402/glyph55/uni092A/glyph401/glyph55? \nWebsite: http://egazette.bih.nic.in",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        }
    ],
    "metadata": {
        "Act ID": "201611",
        "Act Number": "11",
        "Enactment Date": "2016-08-16",
        "Act Year": "2016",
        "Short Title": "The BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016",
        "Long Title": "THE BIHAR MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2016",
        "Department": "TRANSPORT DEPARTMENT",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:52:20"
}