THE BIHAR TAXATION LAW (AMENDMENT) ACT, 2020

{
    "id": 3529,
    "slug": "bihar-taxation-law-amendment-act-2020",
    "title": "THE BIHAR TAXATION LAW (AMENDMENT) ACT, 2020",
    "short_title": "The Bihar Taxation Law (Amendment) Act, 2020",
    "act_number": "08",
    "act_year": 2020,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": "2020-08-07",
    "description": "The Bihar Taxation Law (Amendment) Act, 2020",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act to further amend the bihar value added tax act, 2005(ACT No. 27, 2005)\nBE it enacted by the Legislature of the State of Bihar in the Seventy first year of the Republic of India as follows:-",
            "footnote": "27 of 2005",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "Section 1 Short title, extent and commencement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Bihar Taxation Law (Amendment) Act, 2020.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall extend to the whole of the State of Bihar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 14 of Bihar Value Added Tax Act, 2005 (Act no. 27 of 2005)",
            "chapter": null,
            "content": "Section 14 of the Bihar Value Added Tax Act shall be substituted by the following, namely:-\r\n14. The tax payable under the Act shall be calculated on the basis of-",
            "footnote": "27 of 2005",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(a)",
            "chapter": null,
            "content": "(a) The sale price of the goods at such rate not exceeding fifty percent; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(b)",
            "chapter": null,
            "content": "(b) The weight or volume of the goods at such rate not exceeding fifty rupees per litre; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(c)",
            "chapter": null,
            "content": "(c) Any combination of clauses (a) or (b), as the State Government may, by notification, specify and subject to such conditions and restrictions as may be specified in the said notification.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3. Repeal and Savings",
            "chapter": null,
            "content": "Section 3 Repeal and Savings",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "(i) The Bihar Taxation Law (Amendment) Ordinance, 2020 (Bihar Ordinance No. 1, 2020) is hereby repealed.",
            "footnote": "1 of 2020",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "(ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        }
    ],
    "metadata": {
        "Act ID": "202008",
        "Act Number": "08",
        "Enactment Date": "2020-08-07",
        "Act Year": "2020",
        "Short Title": "The Bihar Taxation Law (Amendment) Act, 2020",
        "Department": "Legislature of the State of Bihar",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:52:21"
}