S.1 Short title, extent and commencement.-

       (1) This Act may be called the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993.
       (2) It extends to the whole of Bihar.
       (3) It shall come in force at once.

S.2 Definitions.-

       .-(1) In this Act unless the context otherwise requires.
       (a) "Commissioner" means the Commissioner of Commercial Taxes or the Additional Commissioner of Commercial Taxes appointed under the Bihar Finance Act, 1981 and includes any other officer upon whom the State Government may by notification confer all or any of the powers and duties of Commissioner under this Act.
       (b) "Dealer" shall have the meaning assigned to it under the Bihar Finance Act, 1981.
       (c) "Entry of goods" with all its grammatical variations and cognate expressions means Entry of goods into a local area from any place outside that local area or any place outside the State for consumption, use, or sale therein:
       (d) "Importer" means" a dealer or any other person who in any capacity br

S.3 Charge of Tax.-

       .-(1) There shall be levied and collected a tax on entry of scheduled goods into a local area for consumption, use or sale therein at such rate, not exceeding five per cent, of the import value of such goods, as may be specified by the State Government in a notification published in a official gazette subject to such conditions as may be prescribed:
       Provided different rates for different scheduled goods may be specified by the State Government.
       (2) 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 his own account or on account of his principal or takes delivery or is entitled to take delivery of such goods on such entry;
       Provid

S.4 2[ X X X ]

2. Deleted by Act 2 of 2002.

S.5 Registration.-

Every dealer in scheduled goods shall get himself registered under the Act in such manner and within such period as may be prescribed.

S.6 Exemption from tax.-

       The State Government may by notification and subject to such conditions and restrictions as it may impose, exempt from levy of tax any class of dealers, persons or importers.[S.O. 39, dated the 25th February, 1993.-ln exercise of the powers conferred by Section 6 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Ordinance, 1993 (Bihar Ordinance No. 11 of 1993) the Governor of Bihar is pleased to exempt goods meant for the Defence Service and Defence Project from the levy of tax on entry into any local area of the State of Bihar subject to the condition that the person effecting entry of any such scheduled goods into any local area from any place outside that local area or any place outside the State produces before the prescribed authority on demand a certificate signed and bearing seal of the Chief Commanding/Executive Officer of the Defence services or the Defence Project unit to the e

S.7 Offences and Penalties.-

       .-(1) Any person who fraudulently evades payment of any tax payable under this Act or wilfully acts in contravention of any of the provisions of this Act or Rules made thereunder shall, in addition to the penalty which may be imposed upon him, be punishable with a simple imprisonment for a term which may extend to one year or fine which shall not be less than one thousand rupees but may extend to five thousand rupees or both and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.
       (2) No court shall take cognizance of any offence punished under this Act, except with the previous sanction of Commissioner of Commercial Taxes.
       (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) shall be cognizable and b

S.8 Applicability of the provisions of the Bihar Finance Act, 1981 (Bihar Act 5.1981) and Rules made thereunder.-

       Subject to other provisions of this Act and the Rules framed thereunder the· authority empowered to assess, reassess, collect and enforce payment of tax and penalty payable by a dealer under the Bihar Ginance Act, 1981 (Bihar Act 5,1981) shall assess, reassess, collect and enforce payment of tax and penalty payable under this Act and for this purpose they may exercise all or any of the powers assigned to them under the said Act and Rules made thereunder for the time being in force including the provisions relating to returns, assessment, reassessment, escaped assessment, recovery to tax, special mode of recovery, maintenance of accounts inspection, search and seizure liability in representative character, refund, appeal, revision and reviews, statement of cases to the High Court, compounding of offences and other miscellaneous matter and the provisions of the said Act shall mutatis· mutandis apply accordingly.

S.9 Power to make Rules.-

       .-(1) The State Government may by notification' in the official Gazette and subject to the condition of previous publication make Rules for carrying out the purpose of this Act.
       Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with previous publication of any Rule to be made under this Section.
       (2) In particular and without prejudice to the generality of the foregoing power, such rule may be made or provide for all or any of the matters expressly required or allowed by this Act to be made or provide for all or any of the matters expressly required or allowed by this Act to be prescribed by Rules.
       (3) In making any Rules the State Government may direct that for a breach thereof the prescribed authorit

S.10 Restriction on Registration.-

Notwithstanding anything contained in any other law for the time being in force where the liability to pay tax in respect of a motor vehicle arises under this Act and such motor vehicle is required to be registered in the State under the Motor Vehicles Act, 1988, no Registering Officer shall register any such motor vehicle unless payment of such tax has been made by the persons concerned in respect of such motor vehicle.

S.11 Removal of difficulty.-

       If any difficulty arises in giving effect to the provisions of the Act the State Government may as occasion may require by an order not inconsistent with the Acts or Rules made thereunder, do anything which appears to it necessary for the purpose of removing the difficulties.

S.12 Repeal and Savings.-

       (1) The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Second Ordinance, 1993 (Bihar Ordinance No. 19, 1993) is hereby repealed.
       
       (2) Notwithstanding such repeal anything done or any action taken in exercise of the powers 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 were in force on the day on which such thing or action was done or taken.