Difference between revisions of "Bihar Value Added Tax (Amendment) Act, 2008"

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(Bihar Act 28, 2008)
 
(Bihar Act 28, 2008)
 
THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008
 
THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008
            AN
+
     
            ACT
+
Preamble:- To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
Preamble :- To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)
 
 
and to make provision for exemption from levy of additional tax and to extend the date of
 
and to make provision for exemption from levy of additional tax and to extend the date of
filing return and payment of tax in extra ordinary situation such as natural disaster etc.
+
filing return and payment of tax in an extra ordinary situation such as natural disaster etc.
 
BE it enacted by the Legislature of the State of Bihar in the fifty-ninth year of the
 
BE it enacted by the Legislature of the State of Bihar in the fifty-ninth year of the
Republic of India as follows :-
+
The Republic of India as follows:-
 +
 
 +
1. Short title, extent, and Commencement—
  
1 . Short title, extent and Commencement—
 
 
(1 ) This Act may be called the Bihar Value Added Tax (Amendment) ACT 2008.
 
(1 ) This Act may be called the Bihar Value Added Tax (Amendment) ACT 2008.
 +
 
(2 ) It shall extend to the whole of the State of Bihar.
 
(2 ) It shall extend to the whole of the State of Bihar.
 +
 
(3 ) It shall come into force at once.
 
(3 ) It shall come into force at once.
2 . Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no.
+
 
27/2005)
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2. Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no.27/2005)
3.After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act
+
 
2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-
+
3. After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-
(4) Notwithstanding anything contained in this section, the State Govt.
+
 
may, by notification and subject to such conditions and restrictions as may be specified
+
(4) Notwithstanding anything contained in this section, the State Govt.may, by notification and subject to such conditions and restrictions as may be specified
 
therein exempt from the levy of Additional Tax in the public interest.
 
therein exempt from the levy of Additional Tax in the public interest.
3 . Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of
+
 
2005).–
+
3 . Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).–
(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act,
+
 
2005 (Act No. 27/2005) shall be inserted in the following way:-
+
(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act,2005 (Act No. 27/2005) shall be inserted in the following way:-
“Provided that the Commissioner may, by a general or specific order in
+
 
extraordinary situation such as disaster, for specific reasons to be recorded in writing,
+
“Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months. Provided also that the State Government may extend the due date of filing return / quarterly statement beyond the stipulated date for a period of six months but not more than three months at a time.”
extend the date of filing return/quarterly statement of dealers in general or for a specific
+
 
area for any period beyond stipulated date in sub-section (6) provided that such
+
(2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way :
extension shall not exceed three months.
+
 
Provided also that the State Government may extend the due date of filing
+
“(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as
return / quarterly statement beyond stipulated date for a period of six months but not
+
disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in subsection
more than three months at a time.”
+
 
(2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added
+
(a) provided that such extension shall not exceed three months.Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time.”
Tax Act 2005, a new clause (d) shall be inserted in the following way :
+
 
“(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the
 
Commissioner may, by a general or specific order in extra ordinary situation such as
 
disaster, for specific reasons to be recorded in writing, extend the date of payment of tax
 
for dealers in general or for a specific area for a period beyond stipulated date in subsection
 
(a) provided that such extension shall not exceed three months.
 
Provided that the State Government may extend the due date of payment of tax as
 
prescribed in clause (a) and (b) of this sub-section upto a period of six months but not
 
more than three months at a time.”
 
 
4. Repeal and Savings .-
 
4. Repeal and Savings .-
(1) The Bihar Value Added Tax (Amendment) Ordinance, 2008,
+
 
(Bihar Ordinance no. 3, 2008) is hereby repealed.
+
(1) The Bihar Value Added Tax (Amendment) Ordinance, 2008,(Bihar Ordinance no. 3, 2008) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken in the exercise
+
 
of any powers conferred by or under the said Ordinance shall be deemed to have been
+
(2) Notwithstanding such repeal, anything done or any action taken in the exercise of any powers 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 Act as if this Act
+
done or taken in the exercise of the powers conferred by or under this Act as if this Act was in force on the day on which such thing or action was done or taken.
was in force on the day on which such thing or action was done or taken.
 
  
  
 
====Citation====
 
====Citation====
 
https://indiacode.nic.in
 
https://indiacode.nic.in

Latest revision as of 17:33, 9 September 2019

Bihar Value Added Tax (Amendment) Act, 2008
Total Sections4
Enactment Date18 December 2008
Act Year2008
Enforcement Date22 December 2008
State Act or CentralState
Contributor NameANKIT PAL
ASSN 42365

Intro

(Bihar Act 28, 2008) THE BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2008

Preamble:- To amend the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and to make provision for exemption from levy of additional tax and to extend the date of filing return and payment of tax in an extra ordinary situation such as natural disaster etc. BE it enacted by the Legislature of the State of Bihar in the fifty-ninth year of the The Republic of India as follows:-

1. Short title, extent, and Commencement—

(1 ) This Act may be called the Bihar Value Added Tax (Amendment) ACT 2008.

(2 ) It shall extend to the whole of the State of Bihar.

(3 ) It shall come into force at once.

2. Amendment of Section-3 A A of Bihar Value Added Tax Act 2005 (Act no.27/2005)

3. After Sub-Section (3) of Section-3 A A of the Bihar Value Added Tax Act 2005 (Act 27/2005) a new sub-section (4) shall be inserted in following way:-

(4) Notwithstanding anything contained in this section, the State Govt.may, by notification and subject to such conditions and restrictions as may be specified therein exempt from the levy of Additional Tax in the public interest.

3 . Amendment of Section-24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).–

(1) A Proviso to sub-section (6) of section-24 of the Bihar Value Added Tax Act,2005 (Act No. 27/2005) shall be inserted in the following way:-

“Provided that the Commissioner may, by a general or specific order in extraordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of filing return/quarterly statement of dealers in general or for a specific area for any period beyond stipulated date in sub-section (6) provided that such extension shall not exceed three months. Provided also that the State Government may extend the due date of filing return / quarterly statement beyond the stipulated date for a period of six months but not more than three months at a time.”

(2). After clause (c) of sub-section (9) of section-24 of the Bihar Value Added Tax Act 2005, a new clause (d) shall be inserted in the following way :

“(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in subsection

(a) provided that such extension shall not exceed three months.Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time.”

4. Repeal and Savings .-

(1) The Bihar Value Added Tax (Amendment) Ordinance, 2008,(Bihar Ordinance no. 3, 2008) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken in the exercise of any powers 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 Act as if this Act was in force on the day on which such thing or action was done or taken.


Citation

https://indiacode.nic.in