Bihar Tax on Entry of Goods into Local Areas Rules, 1993

{
    "id": 15539,
    "slug": "bihar-tax-on-entry-of-goods-into-local-areas-rules-1993",
    "title": "Bihar Tax on Entry of Goods into Local Areas Rules, 1993",
    "short_title": "Bihar Tax on Entry of Goods into Local Areas Rules, 1993",
    "act_number": "",
    "act_year": 1993,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Tax on Entry of Goods into Local Areas Rules, 1993",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) 'Circle' means an unit of Commercial Taxes administration as specified in the Government Notification issued in this behalf from time to time under the Sales Tax Law of the State within the local limits of which the dealer or the person who is liable to pay tax under the Act is registered or brings or causes to be brought such of.\n(2) 'Commercial Taxes Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner of Commercial Taxes' means and denotes a Commercial Taxes Officer, Assistant Commissioner of Commercial Taxes, Deputy Commissioner of Commercial Taxes and Joint Commissioner of Commercial Taxes appointed under sub-section (1) of Section 9 of Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981).\n(3) 'Form' means a Form prescribed under these rules.\n(4) 'Government' means the State Government of Bihar.\n(5) 'Government Treasury' means in relation to a dealer or person the Treasury or Sub-Treasury, as the case may be, of the District or Subdivision in which the specified goods are brought for consumption, use or sale.\n(6) 'Month' means a calendar month.\n(7) 'Officer In-charge of a circle' means a Commercial Taxes Officer or an Assistant Commissioner of Commercial Taxes or a Deputy Commissioner of Commercial Taxes, incharge of a circle.\n(8) The 'Ordinance' means the Bihar Tax on Entry of Goods into Local areas for Consumption, Use or Sale Therein Ordinance, 1993\n(9) 'Prescribed Authority' means authority prescribed under the Ordinance and these rules.\n(10) 'Place of business' means and includes, in relation to a dealer, any place where the dealer either usually or for the time being produces, processes, manufactures, sells or purchases or stocks for consumption, use or sale any scheduled goods or keeps accounts relating to them.\n(11) 'Quarter' means the quarter ending on the 30th June, 30th September, 31st December and 31st of March.\n(12) 'Tax' means the tax levied under the Ordinance.\n(13) 'Tribunal' means the Tribunal constituted under Section 8 of Part I of the Bihar Finance Act, 1981, (Bihar Act 5 of 1981).\n(14) 'Year' means Financial Year.\n(15) Words and expressions used but not defined in these rules shall have the meanings assigned to them in the Act and Sales Tax Rules, 1983.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Registration.",
            "chapter": null,
            "content": "(b) The applicant shall also attach two passport size photographs of the proprietor, if the dealer is individual, or the authorised partner if the dealer in partnership firm and of Karta if the dealer is an Hindu Undivided family or firm.\n(i) Cash deposit in the Government Treasury; or\n(ii) Post Office Savings Bank Account or Government Securities pledged to the Officer in-charge of the Circle concerned; or\n(iii) Bank guarantee from a Bank approved by in this behalf by the Officer incharge agreeing to pay to the Government on demand the amount of security fixed by the Officer incharge; or\n(iv) By furnishing two securities, acceptable to the Officer incharge, by executing a security bond for such amount in Form ET-XII.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Returns and payment of tax.",
            "chapter": null,
            "content": "(b) A challan in Form ET-VI, shall be in quadruplicate. The portion of the challan marked 'Original' shall be sent by the Treasury officer to the Officer incharge of the Circle, the portion marked 'Duplicate' shall be retained by the Treasury and the portion marked 'Triplicate' and 'Quadruplicate' shall be returned to the dealer or the payer after being duly receipted. The dealer or the payer shall retain the portion marked 'Quadruplicate' with the abstract of monthly import or annual return as required to be furnished under sub-rule (3).\n(b) Such deposit into the Government Treasury shall be made by challan in Form ET-VI. The importer shall furnish the portion marked 'Quadruplicate' to the Officer incharge under whose jurisdiction he resides.\n(c) (i) He shall file an application in Form ET-VII before the Officer incharge of the Circle, under whose jurisdiction he resides for issuance of a certificate for production before the Registering Officer under the Motor Vehicles Act, 1988 of the district for registration of his Motor Vehicle under the said Act.\n(ii) The Officer incharge after satisfying himself about the details and particulars furnished in the application and evidence of payment enclosed, shall issue a certificate in Form ET-VIII to the importer a copy of which shall also be forwarded to the Registering officer of the Transport Department. Such certificate shall be issued from bound book of 100 (one hundred) forms bearing printed book number and serial number and proper account of such certificate issued shall be maintained in bound register which will contain all relevant particulars furnished in the application by the importer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Maintenance of Accounts and issue of cash-memo, bill, invoice etc.",
            "chapter": null,
            "content": "(i) all Scheduled goods imported or received into a local area separately for consumption, use or sale showing description of the goods, quantity and import value, manner of their receipt i.e. number and date of the relevant Railway, Road or Transport receipt, bill of lading and the place from which they have been received.\n(ii) all sales of such Scheduled goods separately in respect of sales made to registered dealers and other persons showing the relevant cash-memo/Bill/Invoice number and date, description of goods, quantity and value and details of relevant despatch papers.\n(ii) If the goods are disposed of otherwise than by way of sale, he shall maintain a complete account of the goods and the manner in which that has been disposed of.\n(iii) He shall also keep a copy of the accounts rendered to each principal and shall produce before the Assessing Officer at the time of assessment.\n(a) Full name and address of the dealer with registration number.\n(b) Serial number and date.\n(c) Name and address of the purchaser.\n(d) Description of the goods.\n(e) Value of the goods.\n(f) Signature of the dealer or his authorised representative.\n(ii) Duplicate copies of such cash memo, bill or invoice shall be retained and produced before the assessing authority for the purpose of assessment. These shall be preserved by the dealer for a period of eight years from the end of the year to which they relate.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Evidence in support of claim for exemption from levy of tax.",
            "chapter": null,
            "content": "(b) Any other dealer making second or subsequent sale of such scheduled goods which has suffered the levy of tax and on which entry tax has been paid at the stage of first entry into a local area, shall issue to the purchasing dealer a declaration in Form ET-IX as prescribed in clause (a).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Evidence in support of claim for exemption from Entry tax on Local Goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Manner for claiming reduction in the liability to pay sales tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Application of certain rules of the Bihar Sales Tax Rules, 1983.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Punishment for breach of rules.",
            "chapter": null,
            "content": "Form - E.T. - I\nForm - E.T. - I\n[ See Rule 3(2)(a)]\nApplication for Registration certificate under Section 5 of the Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale Therein Ordinance, 1993\nApplication for Registration certificate under Section 5 of the Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale Therein Ordinance, 1993\nPhoto",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "1",
            "title": "1. Name of the importing dealer,",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "2",
            "title": "2. Permanent address of the importing dealer:-",
            "chapter": null,
            "content": "(a) Village/Town\n(b) Mohalla/Tola/Road\n(c) Post Office                                       Pin Code\n(d) Police Station\n(e) District",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "3",
            "title": "3. Present address of the importing dealer:-",
            "chapter": null,
            "content": "(a) Village/Town\n(b) Mohalla/Tola/Road\n(c) Post Office                                       Pin Code\n(d) Police Station\n(e) District",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "4",
            "title": "4. Status of the importing dealer.",
            "chapter": null,
            "content": "(Write here individual, Hindu Undivided family, Firm, Partnership Firm, Corporation, Company, Society, Club, Association, Government Department, etc. as the case may be).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "5",
            "title": "5. Name of the Banks through which transactions are ordinarily carried on by the dealer................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "6",
            "title": "6. If applicant is dealer under Bihar Finance Act, 1981.",
            "chapter": null,
            "content": "(a) Registration No.\n(b) Address\n(c) Holding No./Shop No.\n(d) Village/Town\n(e) Mohalla/Tola/Road\n(c) Post Office                                       Pin Code (g) District (h) Address of the Business premises. 7. Name of the goods to be imported. 8. Purpose of import 9. Complete list and location of the places where imported goods are to be stored- Sl. No. Holding No. Tola/ Mohalla/ Road Village/Town Post Office/\n\t\t\t\tPolice Station/ District. Name & address of the owner of the premises. Name of the goods which is generally stored there Remarks 1 2 3 4 5 6\n(c) Post Office                                       Pin Code\n(g) District\n(h) Address of the Business premises.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "7",
            "title": "7. Name of the goods to be imported.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "8",
            "title": "8. Purpose of import",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "9",
            "title": "9. Complete list and location of the places where imported goods are to be stored-",
            "chapter": null,
            "content": "Sl. No.\nHolding No.\nTola/ Mohalla/ Road Village/Town Post Office/\n\t\t\t\tPolice Station/ District.\nName & address of the owner of the premises.\nName of the goods which is generally stored there\nRemarks\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "10",
            "title": "10. Particulars of all immovable properties owned by the importing dealer or all persons having interest in the imported goods.",
            "chapter": null,
            "content": "Sl. No.\nName of the person having interest in imported\n\t\t\t\tgoods.\nDescription of properties owned\nLocation of properties Khata/ Khasra No./ Tola/\n\t\t\t\tMohalla/ Post Office/ Police Station/ Distt.\nNature & interest held in property\nEstimated value of such interest\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "11",
            "title": "11. Registration Number, if any or any licence held under any other law.",
            "chapter": null,
            "content": "Verification\nVerification\nSignature of the Applicant/Status\nCertificate\nCertificate\nSignature Status/Designation\nAcknowledgement\nAcknowledgement\nSignature\nDesignation\nForm-E.T. - II\nForm-E.T. - II\nCertificate of registration under Section 5 of the Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale Therein Ordinance, 1993\nCertificate of registration under Section 5 of the Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale Therein Ordinance, 1993\n[ See Rule 3(3)]\n(a) Name\n(b) Father's Name\n(c) Tola/Mohalla/Road\n(d) Village/Town\n(e) Post Office...........          Pin code\n(f) Police Station\nSl. No.\nHolding No.\nTola/ Mohalla/ Road Village/ Town/ Post Office/\n\t\t\t\tPolice Station/ District\nName and address of the owner\nRemarks\n1\n2\n3\n4\n5\nSl. No.\nName\nFather's Name/Husband's name\nPermanent Address\nNature of interest & extent\n1\n2\n3\n4\n5\nSl. No.\nName of the interested person\nName of the owned property\nPlaces of property owned Holding no. Village/\n\t\t\t\tTown P.S. District\nEstimated Cost and extent of property owned.\n1\n2\n3\n4\n5\nSignature\nDesignation\nForm-E.T. - III\nForm-E.T. - III\n[ See Rule 4(1)]\nFor The Month of...........",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "1. Registration No.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "2",
            "title": "2. Name and Postal address of the Importing dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "3",
            "title": "3. Abstract of imports and entry tax payable -",
            "chapter": null,
            "content": "Sl. No.\nName of goods\nImport value\nRate of Tax\nAmount of tax payable\nRemarks\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "4",
            "title": "4. Total Tax payable.       Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "5",
            "title": "5. Amount of Tax paid.     Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "6",
            "title": "6. Date and Mode of payment No.-Cheque No./D.D.No/T.C. No. Date",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "7",
            "title": "7. Balance payable, if any        Rs.",
            "chapter": null,
            "content": "Signature Status in relation to the importing dealer\nForm-E.T. - IV\nForm-E.T. - IV\nQuarterly return for the Quarter ending .............................................. (Return of tax payable by an importing dealer under section 3 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Ordinance, 1993)\n( See Rule-4)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "1",
            "title": "1. Registration No. ............................................ Symbol ............................................................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "2",
            "title": "2. Name and Postal Address of the importing dealer ................................................................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "3",
            "title": "3. Style and location of business ................................................",
            "chapter": null,
            "content": "(Part-A)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "1. Total value of goods imported or received or purchased ..................................................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "2",
            "title": "2. Deduct",
            "chapter": null,
            "content": "(a) Total Value of goods other than Scheduled goods imported, received or purchased .................Rs.\n(b) Total value of Scheduled goods purchased or received which have been manufactured or produced within the local area..............Rs.\nBalance Total Value of scheduled goods liable to tax Rs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "3",
            "title": "3. Deduct - Total value of Scheduled goods imported from other local areas on which tax has been paid at the first point of entry.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "4",
            "title": "4. Balance - Total value of Scheduled goods on which tax is payable ............................................... Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "5",
            "title": "5. Details of tax payable-",
            "chapter": null,
            "content": "On Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nTotal ................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "6",
            "title": "6. Tax paid vide Cheque/D.D./T.C. No dated.....................for (in words) enclosed.",
            "chapter": null,
            "content": "(Part-B)\n(Details of the Disposal of Scheduled Goods) Disposal of Scheduled goods received, imported or purchased during the quarter.\n(a)\n(i)\nConsumed\nRs. …..................\n(ii)\nBalance in stock\nRs. …..................\n(b)\n(i)\nUsed\nRs. …..................\n(ii)\nBalance in stock\nRs. …..................\n(c)\n(i)\nSold\nRs. …..................\n(ii)\nBalance in stock for sale\nRs. …..................\n(iii)\nAmount of sales tax paid on sale as shown in sub-item (i) vide\n\t\t\t\tcheque/D.D./T.C. No. ..... dated..... for Rs............ enclosed\n\t\t\t\twith the quarterly return filed under the B.\n(iv)\nAmount of liability of sales tax claimed to be reduced under\n\t\t\t\tthe Bihar Finance Act, 1981..... Rs. ......\n(Part-C)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "1",
            "title": "1. Total amount of Entry Tax admitted as payable............................................................Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "2",
            "title": "2. Amount of Entry tax paid ................................................................Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "3",
            "title": "3. Cheque/D.D./T.C. No............Dated",
            "chapter": null,
            "content": "Place\nDate\nSignature of the Importer/dealer or his declared manager\nNote: -Enclose herewith:-\nNote:\n(1) Copy of Cheque/D.D./T.C. as mentioned in the return.\n(2) Statement of claim for reduction in the liability to pay sales tax on the scheduled goods under the Bihar Finance Act, 1981 (in Form E.T. - XI)\n(3) A statement in Form ET-X in respect of claim of import of goods on which entry tax is claimed to have been realised at the first point of entry into local area in the State.\nForm-E.T. - V\nForm-E.T. - V\nAnnual return for the year.........(Return of tax payable by an importing dealer under section 3 of the Bihar Tax on Entry of Goods in Local Areas for Consumption Use or Sale therein Ordinance, 1993)\nAnnual return for the year.........(Return of tax payable by an importing dealer under section 3 of the Bihar Tax on Entry of Goods in Local Areas for Consumption Use or Sale therein Ordinance, 1993)\n( See Rule - 4)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "1",
            "title": "1. Registration No..............Symbol........................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "2. Name and postal address of the importing dealer............",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "3",
            "title": "3. Style and location of Business..............",
            "chapter": null,
            "content": "(Part-A)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "1",
            "title": "1. Total value of all goods imported or received or purchased ......... Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "2",
            "title": "2. Deduct.",
            "chapter": null,
            "content": "(a) Total value of goods other than scheduled goods imported, received or purchased ..................................................... Rs.\n(b) Total value of scheduled goods purchased or received which have been manufactured or produced within the local area .....................................................  Rs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "3",
            "title": "3. Balance : Total value of scheduled goods liable to tax - Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "4",
            "title": "4. Deduct : Total value of scheduled goods imported from other local areas on which tax has been paid at the first point of entry.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "5",
            "title": "5. Balance : Total value of scheduled goods on which tax is payable .............Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "6",
            "title": "6. Details of tax payable :",
            "chapter": null,
            "content": "On Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nOn Rs.\n@ Tax Rs.\nTotal ................\n..............Rs..............",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "7",
            "title": "7. Tax paid vide cheque/D.D./T.C. No.............dated ................................. for  (in words) enclosed.",
            "chapter": null,
            "content": "(Part-B)\n(Details of the disposal of scheduled goods)\n(a)(i) Consumed Rs............\n(ii) Balance in stock Rs........\n(b) (i) Used Rs........\n(ii) Balance in stock Rs........\n(c) (i) Sold Rs........\n(ii) Balance in stock for sale Rs.......\n(iii) Amount of sales tax paid on sale as shown in sub-item (i) As vide Cheque/D.D./T.C. No ............................ date ............................for Rs ............................ enclosed with the annual return filed under the Bihar Finance Act, 1981.\n(iv) Amount of liability if sales tax claimed to be reduced under the Bihar Finance Act, 1981 ........................... Rs..............\n(Part C)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "1",
            "title": "1. Total amount of Entry Tax admitted as payable Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "2. Amount of entry tax paid Rs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "3",
            "title": "3. Cheque/D.D./T.C. No.",
            "chapter": null,
            "content": "Place\nDate\nSignature of the dealer or his declared manager.\nNote: (1) Enclose herewith a copy of cheque/D.D./T.C. as mentioned in the return.\n(2) Copies of statements of claims filed for reduction in the liability to pay sales tax on the scheduled goods under the Bihar Finance Act, 1981 in Form ET-XI with the quarterly returns.\n(3) Copies of statements in Form ET-X in respect of claims of import of goods on which entry tax is claimed to have been realised at the first point of entry into local area in the State filed with the quarterly returns.\nForm-E.T. - VI\nForm-E.T. - VI\nChallan under The Bihar Tax on Entry of Goods into Local Areas For Consumption, Use or Sale Therein Ordinance, 1993\nChallan under The Bihar Tax on Entry of Goods into Local Areas For Consumption, Use or Sale Therein Ordinance, 1993\n[ See Rule 4(2)]\nOriginal\nOriginal\n(To be sent by the Treasury Officer to the Circle to which the payment relates) 0042-Goods and Passenger Tax-106 Tax on entry of Goods into Local Areas.\nReceipts under the entry tax Ordinance Miscellaneous Receipts under the Entry Tax Ordinance.\nChallan of amount paid to Treasury/Sub-treasury Branch of State Bank of India.\nBy whom tendered\nBy whom tendered\nOn whose behalf tendered\nOn whose behalf tendered\nPayment on account of\nPayment on account of\nAmount\nAmount\n(i)\nRegistration No.\nAdvance Tax\n(ii)\nName and address of the dealer/(Depositor)\nAssessed Tax Penalty under Section 1 (Tax\n\t\t\t\tunder Section 3)\n(iii)\nName and style of business\nAppeal/revision fee Miscellaneous....... Total\nRupees..........P.O.\n........(In words)\nSignature of the dealer or depositor.\nFor Use in The Treasury\nFor Use in The Treasury\nTreasurer.\nAccountant\nTreasury Officer Agent or Manager of State Bank\nForm-E.T. - VI\nForm-E.T. - VI\nChallan under The Bihar Tax on Entry of Goods into Local Areas For Consumption, Use or Sale Therein Ordinance, 1993\nChallan under The Bihar Tax on Entry of Goods into Local Areas For Consumption, Use or Sale Therein Ordinance, 1993\n[ See Rule 4(2)]\nDuplicate\nDuplicate\n(To be retained in the Treasury.\nBy whom tendered\nBy whom tendered\nOn whose behalf tendered\nOn whose behalf tendered\nPayment on account of\nPayment on account of\nAmount\nAmount\n(i)\nRegistration No.\nAdvance Tax\n(ii)\nName and address of the dealer/(Depositor)\nAssessed Tax Penalty under Section 1 (Tax\n\t\t\t\tunder Section 3)\n(iii)\nName and style of business\nAppeal/revision fee Miscellaneous....... Total\nRupees..........P.O.\n........(In words)\nSignature of the dealer or depositor.\nFor Use in The Treasury\nFor Use in The Treasury\nTreasurer.\nAccountant\nTreasury Officer Agent or Manager of State Bank\nForm-E.T. - VI\nForm-E.T. - VI\nChallan under The Bihar Tax on Entry of Goods into Local Areas For Consumption, Use or Sale Therein Ordinance, 1993\nChallan under The Bihar Tax on Entry of Goods into Local Areas For Consumption, Use or Sale Therein Ordinance, 1993\n[ See Rule]\nTriplicate\nTriplicate\n(i)\nRegistration No.\nAdvance Tax\n(ii)\nName and address of the dealer/(Depositor)\nAssessed Tax Penalty under Section 1 (Tax\n\t\t\t\tunder Section 3)\n(iii)\nName and style of business\nAppeal/revision fee Miscellaneous....... Total\nRupees..........P.O.\n........(In words)\nSignature of the dealer or depositor.\nFor Use in The Treasury\nFor Use in The Treasury\nTreasurer.\nAccountant\nTreasury Officer Agent or Manager of State Bank\nForm-E.T. - VII\nForm-E.T. - VII\nChallan under the Bihar Tax on Entry of Goods into Local areas for Consumption, Use or Sale Therein ordinance, 1993.\nChallan under the Bihar Tax on Entry of Goods into Local areas for Consumption, Use or Sale Therein ordinance, 1993.\n[ See Rule 4]\nQuadruplicate\nQuadruplicate\n(To be retained to the dealer (depositor) for being forwarded in the appropriate commercial taxes authority)\n0042-Goods and passenger Tax-106 Tax on entry of Goods into Local Areas.\nReceipts under the entry tax Ordinance Miscellaneous Receipts under the Entry Tax Ordinance.\nChallan of amount paid to Treasury/Sub-treasury Branch of State Bank of India.\nFor the year/month         ending .................................\nName of sub-circle or circle to which the payment relates :-\n(i)\nRegistration No.\nAdvance Tax\n(ii)\nName and address of the dealer/(Depositor)\nAssessed Tax Penalty under Section 1 (Tax\n\t\t\t\tunder Section 3)\n(iii)\nName and style of business\nAppeal/revision fee Miscellaneous....... Total\nRupees..........P.O.\n........(In words)\nSignature of the dealer or depositor.\nFor Use in The Treasury\nFor Use in The Treasury\nTreasurer.\nAccountant\nTreasury Officer\nAgent or Manager of State Bank\nForm E.T.-VI\nForm E.T.-VI\n[ See rule 4(3) (c) (i)]\nApplication by an importer of a Motor vehicle for issuance of a certificate for production before the Registration Officer under the M.V.Act, 1993.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "1",
            "title": "1. Name of the importer",
            "chapter": null,
            "content": "(In Block Letter)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "2",
            "title": "2. Full address of the importer residence",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "3",
            "title": "3. Permanent Address of the importer",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "4",
            "title": "4. Type and make of a Motor Vehicle",
            "chapter": null,
            "content": "(State here Bus, Truck, Car etc.)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "5",
            "title": "5. Name & complete address of the seller",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "6",
            "title": "6. Details of Invoice/Bill/Cash Memo of the seller",
            "chapter": null,
            "content": "(i) No............dated\n(ii) Value Rs............(in words)\n(iii) Amount of sales tax realised..........\n(iv) Import value (i.e. cost of the Vehicle including excise duties, countervailing duties, Sales Tax, Transportation charges, Freight Charges and all other miscellaneous or incidental charges).\n7. (a) Entry Tax payable u/s 3(3) of the Act, Rupees...........\n(b) Amount paid in other State or Union Territory on purchase of the Motor Vehicle Rs................\n(c) Balance payable after reduction of liability u/s 4(2) of the Act Rs. ......... Paid vide T.C. No.......................date.....of.....Treasury.\n(Enclose the portion of the challan duly receipted by Government Treasury marked in 'Quadruplicate').\nDeclaration\nDeclaration\nSignature\nN.B. Enclose herewith photo copies of all documents i.e. sellers bill/invoice/cash memo/temporary registration certificate under the M.V. Act, if any, insurance papers and other relevant documents.\nN.B.\nThe Bihar Tax on Entry of Goods into Local Areas Rules, 1993.\nThe Bihar Tax on Entry of Goods into Local Areas Rules, 1993.\nForm-E.T. - VIII\nForm-E.T. - VIII\n[ See Rule 4(3)(c)(ii)]\nCertificate to be granted to an importer of Motor Vehicle from other State.\nOffice of the...........\n(Book No. ..........)\n...............................\n(S.No. …........)\n...............................\nCertificate No. ….......\n...............................\nDate the....................\nPlace\n(Signature and Designation of the\nDate\nOfficer-incharge of the Circle.)\n(Seal)\nSignature of the Officer-in-charge of the Circle.\nForm-E.T. - IX\nForm-E.T. - IX\nForm of declaration under The Bihar Tax on Entry of Goods into Local Areas Rules, 1993\nForm of declaration under The Bihar Tax on Entry of Goods into Local Areas Rules, 1993\n( See Rule 6)\nOriginal\nOriginal\nPlace ....................\nSignature ans status of the person\nDate .......................\nSigning the declaration\nForm E.T.-IX\nForm E.T.-IX\nForm of declaration under the Bihar Tax on Entry of Goods into Local Areas Rules, 1993)\n( See Rule 6)\nCounterfoil\nCounterfoil\n(To be retained by the selling importer/dealer)\nPlace ....................\nSignature and status of the person\nDate .......................\nSigning the declaration\nForm E.T.-IX\nForm E.T.-IX\nForm of declaration under the Bihar Tax on Entry of Goods into Local Areas Rules, 1993)\nForm of declaration under the Bihar Tax on Entry of Goods into Local Areas Rules, 1993)\n( See Rule 6)\nDuplicate\nDuplicate\n(To be retained by the purchasing importer/dealer)\nPlace ....................\nSignature and status of the person\nDate .......................\nSigning the declaration\nForm E.T.-IX\nForm E.T.-IX\nForm of declaration under the Bihar Tax on Entry of Goods into Local Areas Rules, 1993)\n( See rule 6)\nTriplicate\nTriplicate\n(To be returned to the dealer (Depositor) for his own use)\nSI. No.................\nPlace\n**Signature and status of the\nDate\nperson signing the declaration\nForm-E.T. - X\nForm-E.T. - X\n( See rule 8)\nStatement of claim for reduction in the liability of Sales Tax payable under The Bihar Finance Act, 1981 consequent upon payment of Entry Tax.\nStatement of claim for reduction in the liability of Sales Tax payable under The Bihar Finance Act, 1981 consequent upon payment of Entry Tax.\n(To be furnished in triplicate)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "1",
            "title": "1. Name of the dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "2",
            "title": "2. Style of business and full address.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "3",
            "title": "3. Registration number under the Bihar Tax on Entry of Goods in to Local Areas Ordnance, 1993.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "4",
            "title": "4. Registration No. under the Bihar Finance Act, 1981.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "5",
            "title": "5. Period to which the claim relates.",
            "chapter": null,
            "content": "Particulars\nParticulars\nSl. No.\nDescription of Scheduled goods on which entry tax\n\t\t\t\thas been paid by the dealer\nConcerned Bill/ Invoice/ Challan No. date in case\n\t\t\t\tof Motor Vehicles mention Chassis No. & Engine No. also.\nQuantity\nValue\n1\n2\n3\n4\n5\nAmount of entry tax paid (Quote T.C. No. &\n\t\t\t\tdate)\nPeriod during which sold.\nC.M./ Bills./ Invoice no. & date relating to\n\t\t\t\tsale.\nSales tax payable.\nSales Tax payable after reduction of liability.\nRemarks\n6\n7\n8\n9\n10\n11\nSignature of the dealer or his declared manager.\nCertificate\nCertificate\n(To be signed by the assessing officer)\nSignature & designation of the authority\nForm-E.T. - XI\nForm-E.T. - XI\nStatement of purchase of Scheduled Goods from Registered Dealers on which tax has been realised at first point of entry\nStatement of purchase of Scheduled Goods from Registered Dealers on which tax has been realised at first point of entry\n[ See Rule 4(b)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "1",
            "title": "1. Name of the purchasing dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "2",
            "title": "2. Name & Style of business & postal address.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "3",
            "title": "3. Registration No.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "4",
            "title": "4. Period to which the statement relates.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "5",
            "title": "5. Name of the circle to which the statement relates.",
            "chapter": null,
            "content": "Sl. No.\nSl. No.\nName & address of the importing dealer from\n whom the goods were purchased.\nName & address of the importing dealer from\n whom the goods were purchased.\nRegistration no. of the selling dealer.\nRegistration no. of the selling dealer.\nName of the scheduled goods & date.\nName of the scheduled goods & date.\nValue\nValue\nSelling dealers invoice/ cash Memo No.\nSelling dealers invoice/ cash Memo No.\n1\n2\n3\n4\n5\n6\nCertificate\nCertificate\nFull name\nSignature of the dealer or his declared manager\nForm-E.T. - XII\nForm-E.T. - XII\nSecurity Bond Under the Bihar Tax on Entry of Goods into Local Areas Rules, 1993\nSecurity Bond Under the Bihar Tax on Entry of Goods into Local Areas Rules, 1993\n[ See Rule 3(4)(iv)]\n(2) ................................. Status\nSignature of sureties.\n(1) ............\n(2) ............\nSignature\nPermanent address in presence of\n(1) ............\n(2) ............\nSignature\nPermanent address",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        }
    ],
    "metadata": {
        "Act ID": "bh578",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1993",
        "Short Title": "Bihar Tax on Entry of Goods into Local Areas Rules, 1993",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}