In exercise of the powers conferred by sub-section (3A) of Section 24 and sub-section (1) of Section 93 of the Bihar Value Added Tax Act, 2005, (Act 27 of 2005), the Governor of Bihar is pleased to make the following further amendment in the Bihar Value Added Tax Rules, 2005 (as amended from time to time).

Amendment

A proviso shall be inserted in clause (a) of sub-rule (2) of Rule 19 of Bihar Value Added Tax Rules, 2005 namely:-

"Provided that such retail outlets, not owned by any oil company, registered under the Act and who have effected sales of motor spirit (petrol) or high speed diesel oil within the State of Bihar purchased from the dealers registered in the State of Bihar under the Act, shall not be liable to file quarterly return."

2. This notification will come into effect from the date of its notification.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.