Apr 26, 2017 subject to other provisions of this act and the rules framed there under the authority empowered to assess, reassess, collect and enforce payment of tax and penalty payable by a dealer under the bihar finance act, 1981 bihar act 5, 1981 shall assess, reassess, collect and enforce payment of tax and penalty payable under this act and for this. If the prescribed authority is satisfied, either on the basis of audit conducted under sub section 3 of section 26 or otherwise, that reasonable grounds exist to believe that, in respect of any assessment under this act or under the bihar finance act, 1981 bihar act 5 of 1981, as it stood before its repeal by section 94, during any period, any sale or purchases of goods liable to tax. Be it enacted by parliament in the sixtyfirst year of the republic of india as follows. Government of bihar finance commercial taxes department. In exercise of the powers conferred under subsections 1 and 3 of section 80 of the bihar finance act, 1981 the state government of bihar makes the following rules to amend the bihar finance rules 1. The finance bill, 2010 a bill to give effect to the financial proposals of the central government for the financial year 20102011. It created the state of jharkhand from a portion of bihar. It is a wellknown principle of statutory interpretation that if an. Under the provisions of the cst act, 1956, the bihar finance act, 1981 and rules framed thereunder, no tax shall be payable on sales or. Provident fund is said to be the backbone of every employee, employment of which has rules for provident fund. Page 1 bihar value added tax rules, 2005 24th march, 2005 s.
The bihar displaced persons government premise eviction amendment act, 1955. An act to give effect to the financial proposals of the central government for the financial year 20142015. The income tax department never asks for your pin numbers, passwords or similar access information for credit cards, banks or other financial accounts through email the income tax department appeals to taxpayers not to respond to such emails and not to share information relating to their credit card, bank and other financial accounts. State of jharkhand supreme court posted on march 22, 2017 by editor 1 comment v. There are changes that may be brought into force at a future date.
Finance panel should look into bihars special needs. Bihar act 28, 2006 the bihar apartment ownership act, 2006 an act to provide for the ownership of an individual apartment in a multistoried building and of an undivided interest in the common areas and facilities appurtenant to such apartment and to make such payment and interest heritable and transferable and for matters connected therewith. Rti act right to information act rudseti rural development and self training. As per section 5 of the said act, whenever revenue may be in arrears, it shall be lawful for the collector, or other officer empower by the collector in that behalf, to proceed to recover the arrear, together with interest and costs of process, by the sale of defaulters.
The government of bihar repealed the bihar finance act, 1981 and enacted the bihar value. Section 23a of the bihar finance act, 1981 for short, the. The air prevention and control of pollution act, 1981 department of environment notification new delhi, the 18 november, 1982 g. Cit had power to conduct further enquiry even in a case where inadequate enquiries have been conducted by the assessing officer. The small amount which keeps on trickling every month becomes sizeable and of immense for an employee to meet out various obligations and needs. Read, highlight, and take notes, across web, tablet, and phone. In exercise of the powers conferred by section 53 of air prevention and control of pollution. Bihar reorganisation act, 2000 was a law passed by the parliament of india in 2000. Bihar communication towers and related structures rules, 2012. Government of bihar finance department economic survey 2010 11 february 2011.
Definitions in this act, unless the context otherwise requires. Performance and challenges surjit singh grameen bank in bangladesh is seen as the beginning of micro finance movement, though almost at the same time several other initiatives were taken in micro finance. All you need to know about bihar shops and establishment act. The patna municipal extension of jurisdiction and taxation validating amendment act, 1956. Mar 12, 2014 in exercise of the powers conferred under subsections 1 and 3 of section 80 of the bihar finance act, 1981 the state government of bihar makes the following rules to amend the bihar finance rules 1. In exercise of the powers conferred by subsection 3 and 4 of section of the central sales tax act, 1956 act no. The tax leviable under this act shall be paid by every dealer liable to pay tax under bihar finance act, 1981 or any other person who brings or causes to be brought into the local areas such scheduled goods whether on. Draft of the bihar special consolidation bill i whereas the bihar consolidation of holding and prevention of fragmentation act.
The bihar hindu religious trusts amendment act, 1956. Bihar entry of goods into local areas for consumption rules. Click here for voluntary disclosures by finance dept. As per section 5 of the said act, whenever revenue may be in arrears, it shall be lawful for the collector, or other officer empower by the collector in that behalf, to proceed to recover the arrear, together with. The law was introduced by the nda government headed by atal bihari vajpayee to fulfil an election promise. Rti act right to information act rudseti rural development and self training institution sap special auxiliary police. This section attempts to help you have a pleasant experience while browsing this portal. Finance commercial taxes department notification s. Official website of egazette bihar, finance department, government of bihar, patna. Short title, extent and commencement 1 this act may be called the bihar municipal act, 2007 2 it shall extend to the whole of the state of bihar excluding cantonment areas therein.
Finance act 1981 is up to date with all changes known to be in force on or before. Introduction the bihar shops and establishments act, 1953 received the assent of the president on 17 march 1954 and was brought into force on 15 february 1955. Amendment in bihar finance act, entry tax and vat 2014. Loksabha and rajya sabha passed the bill on 2 and 11 august respectively and on 15 november 2000, it gave birth to new state, jharkhand. The bihar value added tax act, 2005 legislation vlex.
Government of bihar finance department economic survey 2010 11 february 2011 fcgkj ljdkj. Be it enacted by parliament in the sixty fifth y ear of the republic of india as follows. An act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the state of bihar and to provide for matters connected therewith or incidental thereto. Leaf plates and cups and its corresponding entries of schedule iii of part 1 of the bihar value added tax act, 2005 act 27 of 2005 shall be deleted notification no. In this article, sirmaur sudhakar from kiit school of law discusses provisions of bihar shops and establishment act. This version of this act contains provisions that are prospective. Are you finding it difficult to accessnavigate through the contentpages of this portal. Chapter ii land revenue settlements and the peasantry the study of the pattern of the land revenue administration and the survey and settlement operations and rent structure introduced by the british in orissa is the key to understand the changing agrarian relations during the colonial period. Dr also submitted that in light of the introduction of the explanation 2 to s. Sales of goods notified under section 85 of the act, subject to the restrictions in section 84 of the act. Provided further that the tax due under the bihar finance act, 1981 as it stood before its repeal by this act, from such category of registered dealers who, in respect of any year, have filed the returns required by the bihar finance act, 1981 as it stood before its repeal by this act and no assessment in respect of that year has been made. The british india corporation limited acquisition of shares act, 1981 29 of 1981. Pursuance to the provisions of electricity act 2003, for reorganisation of bihar state electricity board, following five companies have been incorporated under the companies act, 1956 vide state govt.
Mar 12, 2014 leaf plates and cups and its corresponding entries of schedule iii of part 1 of the bihar value added tax act, 2005 act 27 of 2005 shall be deleted notification no. Finance act, 2010 and the tribunal being a creature of the statute cannot go beyond the same and condone the time limits specified. Bihar act 37, 1982, additi on of new section 33 a 19. Please find enclosed do letter to secretary, defence finance from. State of jharkhand supreme court posted on march 22. A lot of documents, reports and forms provided on this portal are in the portable document format pdf.
745 1149 918 561 525 1096 309 830 489 333 1572 1369 188 516 509 349 189 1495 1341 1455 750 59 246 261 636 459 347 1425 651 780 1046 1216 1027 939 966 220 154 480 1114 32 874 779