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The Bihar Finance Act, 2006
The Bihar Finance Act, 2006
Sections
2. Amendment in Section 3 of the Act.
Section 33. Insertion of a new Section 3A after Section 3 of the Act.
Section 3A4. Amendment in Section 13 of the Act.
Section 135. Amendment in Section 15 of the Act.
Section 156. Amendment in Section 24 of the Act.
Section 247. Amendment in Section 25 of the Act.
Section 258. Amendment in the Section 40 of the Act.
Section 409. Amendment in Section 59 of the Act.
Section 5910. Insertion of Section 73A after Section 73 of the Act.
Section 73A11. Amendment in Section 74 of the Act.
Section 7412. Amendment in Section 81 of the Act.
Section 8113. Amendment in Section 93 of the Act.
Section 9314. Amendment in Section 94 of the Act.
Section 9415. Amendment in Section 96 of the Act.
Section 96
the-bihar-finance-act-2006.json
•
14 Sections
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Bihar
{
"id": 15790,
"slug": "the-bihar-finance-act-2006",
"title": "The Bihar Finance Act, 2006",
"short_title": "The Bihar Finance Act, 2006",
"act_number": "(Bihar Act 7 of 2006)",
"act_year": 2006,
"act_type": "STATE",
"location": "Bihar",
"law_status": "unknown",
"enactment_date": null,
"description": "The Bihar Finance Act, 2006",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "3",
"title": "2. Amendment in Section 3 of the Act.",
"chapter": null,
"content": "\"(2) Every dealer to whom the provisions of sub-section (1) do not apply and whose gross turnover of sales calculated from the commencement of the year ending on the day immediately before the commencement of the Act:, exceeds the specified quantum, as applicable to him under the Bihar Finance Act, 1981, as it stood before its repeal by Section 94, on the last day of such year shall, in addition to the tax, if any, payable by him under any other provision of this Act, be liable to pay tax under this Act on all his sales.\n\"(3) Every dealer to whom the provisions of sub-section (1) or sub-section (2) do not apply, shall be liable to pay tax under this Act,\n(a) on all his sales of goods which have been imported by him from any place outside Bihar, with effect from the day on which he effects first sale of such goods; or\n(b) in any other case, from the date on which his gross turnover, during a period not exceeding twelve months, first exceeded such taxable quantum as may be prescribed:",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "3A",
"title": "3. Insertion of a new Section 3A after Section 3 of the Act.",
"chapter": null,
"content": "\"3A. Surcharge. - (1) Notwithstanding anything contained in Sections 13 or 14 every dealer liable to pay tax under the Act shall, in addition to the tax payable by him, also pay a surcharge on the sale of goods specified in Schedule IV at such rate, not exceeding twenty per centum of the total amount of tax payable by him, as may be fixed by the State Government by a notification published in the Official Gazette .\n\"3A. Surcharge.\n(2) All provisions of this Act relating to the payment, assessment, recovery and refund of tax shall apply to the payment, assessment recovery and refund of surcharge.\n(3) Notwithstanding any thing to the contrary contained in this Act, no dealer shall be entitled to collect the amount of this surcharge.\"",
"footnote": "",
"is_definition": false,
"sort_order": 1
},
{
"number": "13",
"title": "4. Amendment in Section 13 of the Act.",
"chapter": null,
"content": "(b) Where by a notification published under clause (a), the State Government specifies, in respect of any goods specified in Schedule IV , that the tax shall be levied at the first point of their sale in the State of Bihar by a dealer, subsequent sales of the same goods in the State of Bihar shall not be levied to tax, if the dealer making the subsequent sale produces before the prescribed authority the original copy of the cash memo, or invoice or bill issued to him and files a true and complete declaration in the form and in the manner prescribed.\n(c) Where by a notification published under clause (a), the State Government specifies, in respect of any goods specified in Schedule IV , that the tax shall be levied at more than one point or on all points of sale, the amount of tax paid at each proceeding stage of sale shall be adjusted against the amount of tax payable at each subsequent stage of sale in the manner prescribed.\n(d) The declaration referred to in clause (b) shall be issued by the selling dealer to the purchasing dealer not later than the 30th day of September of the year following the year to which such sales relate.",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "15",
"title": "5. Amendment in Section 15 of the Act.",
"chapter": null,
"content": "\"(4) Notwithstanding anything to the contrary contained in the Act, the State Government may, by notification and subject to such conditions and restrictions as may be specified in the notification, permit any class of registered dealers to pay, in respect of sales of any goods or class or description of goods, a fixed amount in lieu of the tax payable by the dealer under the Act.\n(5) (a) Notwithstanding anything to the contrary contained in the Act, the State Government may, by notification and subject to such conditions and restrictions and in respect of such goods as may be specified in the notification, permit any class of registered dealers, being an importer or a manufacturer, to pay, in lieu of the tax payable by him, tax at the rate specified in Section 14 on the maximum retail price of such goods in the manner prescribed.\n(b) Where a dealer has purchased any goods,-\n(i) from an importer or a manufacturer upon payment of tax on the maximum retail price of such goods; or\n(ii) from another registered dealer where tax on the maximum retail price of such goods was paid in Bihar on an earlier occasion, subsequent sales of the same goods in the State of Bihar shall not be levied to tax, if the dealer making the subsequent sale produces before the prescribed authority the original copy of the cash memo, or invoice or bill issued to him and files a true and complete declaration in the form and in the manner prescribed.\"",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "24",
"title": "6. Amendment in Section 24 of the Act.",
"chapter": null,
"content": "\"(a) Every dealer, other than a dealer permitted to pay tax under Section 15, shall deposit the tax payable in respect of every month on or before the fifteenth day of the following month in such manner as may be prescribed and shall furnish the proof of payment in the form and manner prescribed.\"",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "25",
"title": "7. Amendment in Section 25 of the Act.",
"chapter": null,
"content": "\"(e) the deductions claimed therein are substantiated in the manner and form prescribed under the Act or under any other law for the time being in force.\"",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "40",
"title": "8. Amendment in the Section 40 of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "59",
"title": "9. Amendment in Section 59 of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "73A",
"title": "10. Insertion of Section 73A after Section 73 of the Act.",
"chapter": null,
"content": "\"73A. Miscellaneous revision. - Subject to the provisions of Section 73, any order, other than an order passed by the Commissioner or orders against which an appeal has been provided under Section 72, passed under this Act or the rules made thereunder may, on application, be revised;\n(4) by the Joint Commissioner (Administration), if the said order has been passed by an authority not above the rank of Deputy Commissioner;\n(5) by the Commissioner, if the said order has been passed by an authority not above the rank of Joint Commissioner;\n(6) by the Tribunal, if the said order has been passed by the Commissioner.\"",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "74",
"title": "11. Amendment in Section 74 of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "81",
"title": "12. Amendment in Section 81 of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "93",
"title": "13. Amendment in Section 93 of the Act.",
"chapter": null,
"content": "\"(5) The amendment made in Section 93 of the said Act shall be deemed to be, and to always have been, for all purposes, as validly and effectively in force at all material times.\n(6) Any action taken or anything done or purported to have been taken or done under the Act and notifications issued and rules made thereunder shall be deemed to be and to have always been, for all purposes, as validly and effectively, taken or done as if the Act as amended by this Act had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree, or order of any court, or tribunal or other authority,\n(a) no suit or other proceedings shall be instituted, maintained or continued in any court, tribunal or other authority for the refund of any amount received or realized by way of any tax, interest or penalty;\n(b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax, interest or penalty.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "94",
"title": "14. Amendment in Section 94 of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "96",
"title": "15. Amendment in Section 96 of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
}
],
"metadata": {
"Act ID": "bh251",
"Act Number": "(Bihar Act 7 of 2006)",
"Enactment Date": "",
"Act Year": "2006",
"Short Title": "The Bihar Finance Act, 2006",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:55:19"
}