THE BIHAR FINANCE ACT, 1982

{
    "id": 3614,
    "slug": "the-bihar-finance-act-1982",
    "title": "THE BIHAR FINANCE ACT, 1982",
    "short_title": "The Bihar Finance Act, 1982",
    "act_number": "58",
    "act_year": 1982,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": "1982-03-24",
    "description": "The Bihar Finance Act, 1982",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act to raise Additional Funds for the execution of Public Welfare Schemes, to give effect to the Financial Proposals of the State Government for the Financial Year 1982-83. To enact in amended form the provisions of Bihar Agricultural Development (Cess) Ordinance, 1981, to Repeal the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 (Bihar Act XVII, 1961), and to amend the Bihar Finance Act, 1981 (Bihar Act V, 1981), Bihar Health Cess Act, 1977 (Bihar Act XXII, 1977). Bihar Tenancy Act, 1885 (Act VIII, 1885), Chotanagpur Tenancy Act, 1908 (Bengal Act VI, 1908), Santhal Pargana Tenancy (Supplementary Provisions) Act, 1949 (Bihar Act XIV, 1949), Bihar Entertainment Tax Act, 1948 (Act XXXV, 1948), Cess Act, 1980 (Bengal Act IX, 1880), and Bihar and Orissa Motor Vehicles Taxation Act, 1930 (B&O Act II, 1930).\nBe it enacted by the Legislature of the State of Bihar in the Thirty-third year of the Republic of India as follows;--",
            "footnote": "XVII of 1961; V of 1981; XXII of 1977; VIII of 1885; VI of 1908; XIV of 1949; XXXV of 1948; IX of 1880; II of 1930",
            "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 Finance Act, 1982.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It extends 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 on the 1st day of April, 1982.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 16 (10) of Bihar Finance Act, 1981",
            "chapter": null,
            "content": "Section 2 Amendment of Section 16 (10) of Bihar Finance Act, 1981\n[Ed.-- Bihar Finance Act, 1981 has since been repealed by Bihar VAT Act, 2005.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3. Repeal and savings",
            "chapter": null,
            "content": "Section 3 Repeal and savings\nThe Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 (Bihar Act XVII of 1961) (hereinafter referred to as the said Act) is hereby repealed with effect from 1.4.1982 (1st April, 1982) provided that nothing in this repeal shall affect or be deemed to affect--",
            "footnote": "XVII of 1961",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "(i) any right, title, obligation or liability already acquired, accrued or incurred or anything done or suffered, in respect of the period immediately preceding the repeal,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "(ii) any legal proceeding or remedy whether initiated or availed of before or after this repeal in respect of any such right, title, obligation or liability.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3(iii)",
            "chapter": null,
            "content": "(iii) the levy, assessment or recovery of any tax or the imposition or recovery of any penalty, in respect of such period under the provision of the said Act, and all proceedings under the said Act, in respect of all matters aforesaid shall be initialed and disposed of or continued and disposed of as the case may be as if the said Act has not been repealed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of clauses (a), (b) and (c) of sub-section (1) of section 3 of the Bihar Health Cess Act, 1977 (Bihar Act XXII. 1977)",
            "chapter": null,
            "content": "Section 4 Amendment of clauses (a), (b) and (c) of sub-section (1) of section 3 of the Bihar Health Cess Act, 1977 (Bihar Act XXII. 1977)\nFor the word \"forty\" used in clauses (a) (b) and (c) of sub-section 1 of section 3 of the Act, the word \"fifty-shall be substituted.",
            "footnote": "XXII of 1977",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "5",
            "title": "Section 5. Amendment of section 26-A of Act VIII of 1885",
            "chapter": null,
            "content": "Section 5 Amendment of section 26-A of Act VIII of 1885\nIn section 26-A of the Bihar Tenancy Act, 1885 (Act VIII of 1885).--",
            "footnote": "VIII of 1885",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "5",
            "title": "Section 5(a)",
            "chapter": null,
            "content": "(a) for sub-section (2) the following sub-section shall be substituted, namely:--\n\"(2) When any holding or a portion thereof Is transferred by sale, exchange or gift, the transferee or his successor in title shall cause the transfer to be registered\"; and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "5",
            "title": "Section 5(b)",
            "chapter": null,
            "content": "(b) after the said sub-section as so substituted, the following sub-section shall be added, namely:--\n\"*(3) Whenever any such transfer is registered in respect of any holding or a portion the of, a registration fee at the rate of five percentum of the annual rent thereof shall be charged:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "5",
            "title": "Proviso to Section 5(b)",
            "chapter": null,
            "content": "Provided that such fee shall not be less than rupees two and fifty paise or more than rupees two hundred and fifty.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "6",
            "title": "Section 6. Amendment of section 23-A of Bengal Act VI of 1908",
            "chapter": null,
            "content": "Section 6 Amendment of section 23-A of Bengal Act VI of 1908\nIn sub-section (2) of Section 23-A of the Chotanagpur Tenancy Act, 1908 (Bengal Act VI of 1908):--",
            "footnote": "VI of 1908",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "6",
            "title": "Section 6(a)",
            "chapter": null,
            "content": "(a) in clause (i), for the words \"two percentum\" the words \"five percentum\" shall be substituted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "6",
            "title": "Section 6(b)",
            "chapter": null,
            "content": "(b) the proviso to clause (i) shall be substituted by the following proviso, namely:--",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "6",
            "title": "Proviso to Section 6(b)",
            "chapter": null,
            "content": "\"Provided that such fee shall not be less than rupees two and fifty paise or more than rupees two hundred and fifty\", and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "6",
            "title": "Section 6(c)",
            "chapter": null,
            "content": "(c) in clause (ii), for the words \"one rupee\" the words \"rupees two and fifty paise\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "7",
            "title": "Section 7. Amendment of section 24 of Bihar Act XIV of 1949",
            "chapter": null,
            "content": "Section 7 Amendment of section 24 of Bihar Act XIV of 1949\nIn sub-section (2) of section 24 of the Santhal Parganas Tenancy (Supplementary Provisions) Act, 1949 (Bihar Act XIV of 1949):--",
            "footnote": "XIV of 1949",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "7",
            "title": "Section 7(a)",
            "chapter": null,
            "content": "(a) In clause (a), for the words \"two percentum\" the words \"five percentum\" shall be substituted,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "7",
            "title": "Section 7(b)",
            "chapter": null,
            "content": "(b) for the proviso to clause (a), the following proviso shall be substituted:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "7",
            "title": "Proviso to Section 7(b)",
            "chapter": null,
            "content": "\"Provided that such fee shall not be less than rupees two and fifty paise or more than rupees two hundred and fifty\",\nand",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "7",
            "title": "Section 7(c)",
            "chapter": null,
            "content": "(c) in clause (b), for the words \"one rupee\" the words \"rupees two and fifty paise\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "8",
            "title": "Section 8. Amendment of section 3",
            "chapter": null,
            "content": "Section 8 Amendment of section 3\n[Ed.--Amendments incorporated in the principal Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "9",
            "title": "Section 9. Amendment of section 7",
            "chapter": null,
            "content": "Section 9 Amendment of section 7\n[Ed.--Amendments incorporated in the principal Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "10",
            "title": "Section 10. Amendment of section 9",
            "chapter": null,
            "content": "Section 10 Amendment of section 9\n[Ed.--Amendments incorporated in the principal Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "11",
            "title": "Section 11. Addition of new sections 13A-13D",
            "chapter": null,
            "content": "Section 11 Addition of new sections 13A-13D\n[Ed.--Amendments incorporated in the principal Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "12",
            "title": "Section 12. Amendment of Section 16",
            "chapter": null,
            "content": "Section 12 Amendment of Section 16\n[Ed.--Amendments incorporated in the principal Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "31",
            "title": "CHAPTER IX - PROVISION FOR THE LEVY OF THE BIHAR AGRICULTURAL DEVELOPMENT CESS",
            "chapter": "CHAPTER IX",
            "content": "Chapter IX PROVISION FOR THE LEVY OF THE BIHAR AGRICULTURAL DEVELOPMENT CESS\n(To provide for the Levy of Agricultural Development Cess on Lands held by raiyats in the State of Bihar.)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "13",
            "title": "Section 13. Definitions",
            "chapter": null,
            "content": "Section 13 - Definitions\nIn this chapter unless there is anything repugnant to the subject or context,--",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "13",
            "title": "Section 13(a)",
            "chapter": null,
            "content": "(a) \"raiyat\" shall have the same meaning as assigned to it in the different tenancy laws in force in different areas of the State;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "13",
            "title": "Section 13(b)",
            "chapter": null,
            "content": "(b) \"rent\" shall have the same meaning as assigned to it in the different tenancy laws in force in different areas of the State; and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "13",
            "title": "Section 13(c)",
            "chapter": null,
            "content": "(c) words and expressions used in this chapter but not defined herein shall have the same meaning as are respectively assigned to them in the tenancy laws of the area concerned.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "14",
            "title": "Section 14. Imposition of agricultural development cess",
            "chapter": null,
            "content": "Section 14 Imposition of agricultural development cess",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "14",
            "title": "Section 14(1)",
            "chapter": null,
            "content": "(1) Every raiyat shall, on account of the use and occupation of land for agricultural purposes, held by him in any agricultural year under the State, be liable to pay agricultural development cess at the rate of twenty percent of the land rent paid by him during the agricultural year:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "14",
            "title": "Proviso to Section 14(1)",
            "chapter": null,
            "content": "Provided that the amount of cess shall not be less than twenty paise.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "14",
            "title": "Section 14(2)",
            "chapter": null,
            "content": "(2) Raiyat who is exempted from payment of rent in certain cases shall be liable to such cess and the amount of the cess to be paid by him shall be determined on the land rent paid by him prior to such exemption.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "15",
            "title": "Section 15. Repeal and Saving",
            "chapter": null,
            "content": "Section 15 Repeal and Saving",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "15",
            "title": "Section 15(1)",
            "chapter": null,
            "content": "(1) The Bihar Agricultural Development (Cess) Ordinance, 1982 (Bihar Ordinance no. 4, 1982, is repealed.",
            "footnote": "4 of 1982",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "15",
            "title": "Section 15(2)",
            "chapter": null,
            "content": "(2) Notwithstanding such repeal anything done or any action taken in the exercise of any power conferred by or under the said Ordinance shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Chapter as if this Chapter were in force on the any on which such thing or action was done or taken.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "16",
            "title": "Section 16. Amendment of section 4 of Cess Act, 1880 (Bengal Act IX of 1880)",
            "chapter": null,
            "content": "Section 16 Amendment of section 4 of Cess Act, 1880 (Bengal Act IX of 1880)\n(hereinafter referred to as \"the said Act\")",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "16",
            "title": "Section 16(i)",
            "chapter": null,
            "content": "(i) for the word 'Royalty' with its interpretation, the following shall be substituted, namely:\n\"Royalty\" for the purpose of this Act in respect of mines and quarries means payment (which includes dead rent) made or likely to be made to the owner of mines and minerals for the right of working the same on the quantity or value of such produce by a Lessee if the land had been held under a lease granted under Mines and Minerals (Regulation and Development) Act, 1957 (Act 67 of 1957) and Rules made thereunder and includes any amount which Government may demand for the appropriation of mines and minerals belonging to the Government and any amount that may be paid as or in lieu of royalty for the right of working mines and quarries in areas held or acquired under any Act or Agreement.\"",
            "footnote": "67 of 1957",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "16",
            "title": "Section 16(ii)",
            "chapter": null,
            "content": "(ii) The following interpretation clause and explanation shall be added at the end namely:--\n\"value of mineral bearing land\" means with reference to assessment of local cess in any year on land held for working mines and quarries, the value at pit's mouth of all the minerals extracted from the land in that year.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "16",
            "title": "Explanation to Section 16(ii)",
            "chapter": null,
            "content": "Explanation.--Value at pit's mouth of a mineral shall be the price (excluding excise and taxes) obtained for sale of that mineral at pit's mouth and where sale price of the mineral at the pit's mouth cannot be ascertained or where the mineral is sold elsewhere than at the pit's mouth or where the mineral is transformed before sale by any process of beneficiation or physical or chemical change the, pit's mouth value of the mineral shall be determined by making reasonable allowances for expenditures directly incurred in transport, handling or beneficiation or physical or chemical change, and where such expenditure cannot be fairly ascertained the pit's mouth value shall be taken to be the cost of production of the mineral at the pit's mouth or such value as may be determined under section 76.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "17",
            "title": "Section 17. Amendment of section 6 of the Cess Act, 1880 (Ben. Act IX of 1880)",
            "chapter": null,
            "content": "Section 17 Amendment of section 6 of the Cess Act, 1880 (Ben. Act IX of 1880)\nIn section 6 of the said Act shall be inserted.--",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "17",
            "title": "Section 17(i)",
            "chapter": null,
            "content": "(i) after the words \"on the royalty of mines and quarries\", the words \"or on value of mineral bearing land, as the case may be\" shall be inserted, and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "17",
            "title": "Section 17(ii)",
            "chapter": null,
            "content": "(ii) after clause (a) the following clause shall be inserted namely:--\n\"(a) In the area of value of mineral bearing land, where the local cess payable in any year in respect of any mineral bearing land as assessed in clause (a) is less than 10 per cent of the value of mineral bearing land in that year, then notwithstanding anything hereinbefore contained, the State Government may assess the local cess at such percentage of the value of mineral bearing land, not exceeding 10 percent, as may be notified in the official-gazette from time to time, although the cess so assessed may exceed twice the amount of royalty.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "18",
            "title": "Section 18. Amendment of Section 9 of the Cess Act, 1880 (Bengal Act IX of 1880)",
            "chapter": null,
            "content": "Section 18 Amendment of Section 9 of the Cess Act, 1880 (Bengal Act IX of 1880)\nIn Section 9 of the said Act",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "18",
            "title": "Section 18(i)",
            "chapter": null,
            "content": "(i) in clause (ii) after the words, \"royalty of mines and quarries\" the words \"or value of mineral bearing land\" shall be inserted, and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "18",
            "title": "Section 18(ii)",
            "chapter": null,
            "content": "(ii) the following further proviso shall be added at the end, namely:--",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "18",
            "title": "Proviso to Section 18(ii)",
            "chapter": null,
            "content": "\"Provided further that out of the remaining amount not loss than 10 per cent of the amount of local cess collected under clause (a) and clause (aa) of Section 6 shall be spent for purposes relating to mineral development.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 520
        },
        {
            "number": "19",
            "title": "Section 19. Amendment of Section 72-A of the Cess Act, 1880 (Ben. Act IX of 1880)",
            "chapter": null,
            "content": "Section 19 Amendment of Section 72-A of the Cess Act, 1880 (Ben. Act IX of 1880)\nIn sub-section (1) of section 72-A of the said Act, after the words \"or until the royalty\", the words \"or as the case may be, the value of mineral bearing land\" shall be inserted.",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 530
        },
        {
            "number": "20",
            "title": "Section 20. Amendment of Section 74 of the Cess Act, 1880 (Ben. Act IX of 1880)",
            "chapter": null,
            "content": "Section 20 Amendment of Section 74 of the Cess Act, 1880 (Ben. Act IX of 1880)\nIn Section 74 of the said Act,--",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 540
        },
        {
            "number": "20",
            "title": "Section 20(a)",
            "chapter": null,
            "content": "(a) after the words \"amount of royalty\", the words \"or as the case may be, the value of mineral bearing land\" shall be inserted; and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 550
        },
        {
            "number": "20",
            "title": "Section 20(b)",
            "chapter": null,
            "content": "(b) after the words \"proportion of such royalty\", the words, \"or the value of mineral bearing land\" shall be inserted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 560
        },
        {
            "number": "21",
            "title": "Section 21. Amendment of Section 75 of the Cess Act, 1880 (Ben. Act IX of 1880)",
            "chapter": null,
            "content": "Section 21 Amendment of Section 75 of the Cess Act, 1880 (Ben. Act IX of 1880)\nIn Section 75 of the said Act, after the words \"amount of royalty\", the words \"or as the case may be, the value of mineral bearing land\" shall be inserted.",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 570
        },
        {
            "number": "22",
            "title": "Section 22. Amendment of Section 76 of the Cess Act, 1880 (Ben. Act IX of 1880)",
            "chapter": null,
            "content": "Section 22 Amendment of Section 76 of the Cess Act, 1880 (Ben. Act IX of 1880)\nIn section 76 of the said Act,--",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 580
        },
        {
            "number": "22",
            "title": "Section 22(i)",
            "chapter": null,
            "content": "(i) after the words \"amount of royalty\", the words \"or as the case may be,the value of mineral bearing land\" shall be inserted, and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 590
        },
        {
            "number": "22",
            "title": "Section 22(ii)",
            "chapter": null,
            "content": "(ii) after the words \"in the case of royalty\", the words \"or the value of mineral bearing land\" shall be inserted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 600
        },
        {
            "number": "23",
            "title": "Section 23. Amendment of Section 78 of the Cess Act, 1880 (Bengal Act IX of 1880)",
            "chapter": null,
            "content": "Section 23 Amendment of Section 78 of the Cess Act, 1880 (Bengal Act IX of 1880)\nIn section 78 of the said Act, after the words \"amount of royalty\" wherever they occur, the words \"or as the case may be, the value of mineral bearing land\" shall be inserted.",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 610
        },
        {
            "number": "24",
            "title": "Section 24. Amendment of Section 79 of the Cess Act, 1880 (Bengal Act IX of 1880)",
            "chapter": null,
            "content": "Section 24 Amendment of Section 79 of the Cess Act, 1880 (Bengal Act IX of 1880)\nIn the proviso to section 79 of the said Act, after the word \"royalty\" wherever it occurs, the words \"or as the case may be, the value of mineral bearing land\" shall be inserted.",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 620
        },
        {
            "number": "25",
            "title": "Section 25. Substitution of new Section for Section 80 A of the Cess Act, 1880 (Bengal Act IX of 1880)",
            "chapter": null,
            "content": "Section 25 Substitution of new Section for Section 80 A of the Cess Act, 1880 (Bengal Act IX of 1880)\nFor section 80-A of the Act, the following section shall be substituted, namely:--\n\"80-A. Self-assessment and mode of payment of cess in respect of mines and quarries.--",
            "footnote": "IX of 1880",
            "is_definition": false,
            "sort_order": 630
        },
        {
            "number": "25",
            "title": "Section 25(1)",
            "chapter": null,
            "content": "(1) Notwithstanding anything to the contrary contained in the foregoing provisions, the owner, chief-agent, manager or occupier of every mine or quarry shall submit to the Collector, within 15 days of the expiry of each month a return in such form as may be prescribed showing the quantity of each mineral produce in such mine and quarry during the month and cumulatively from the beginning of the year; royalty payable therefor; the value at pit's mouth of the mineral produced on the land during the month and cumulatively during the year, and the local cess already paid till the end of the previous month as also the local cess which according to his own calculation is payable up to the end of that month.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 640
        },
        {
            "number": "25",
            "title": "Section 25(2)",
            "chapter": null,
            "content": "(2) The owner, chief-agent, manager or occupier of every mine or quarry shall pay the amount so payable within 15 days of the expiry of the date (or such extended date as the Collector may in his discretion allow) for submission of the return.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 650
        },
        {
            "number": "25",
            "title": "Section 25(3)",
            "chapter": null,
            "content": "(3) While adjusting the amount paid under sub-section (2) the amount paid shall be first applied towards interest due and the balance shall be adjusted towards the local cess due.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 660
        },
        {
            "number": "26",
            "title": "Section 26 to 36. Repealing",
            "chapter": null,
            "content": "Section 26 to 36 Repealing\r\n[Ed.--This Act has since been repealed by the 1994 Act, therefore not being printed.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 670
        }
    ],
    "metadata": {
        "Act ID": "198258",
        "Act Number": "58",
        "Enactment Date": "1982-03-24",
        "Act Year": "1982",
        "Short Title": "The Bihar Finance Act, 1982",
        "Department": "State Legislature of Bihar",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:17"
}