11. Insertion of a new Section 3AA in the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993).
- After Section 3A of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993), the following new Section 3AA shall be inserted:"3AA. Collection of tax from importers in certain cases. - (1) Notwithstanding anything contained in the Act, every person or dealer engaged in the business of delivering or supplying goods to any buyer or importer within the State who are not registered under the Act, through any System of electronic commerce or otherwise shall, at the time of or before delivery of the said Scheduled goods, recover entry tax at the prescribed rate on the said scheduled goods from the buyer or importer of the said goods.(2)No such delivery of any imported scheduled goods shall be made without recovery of entry tax to be recovered under sub section (1)(3)The power to recover tax under sub-section (1) shall be without prejudice to any other mode of recovery.(4)Any person or dealer collecting any amount under sub-section (1) shall, within the prescribed time, deposit the amount so collected into Government Treasury in the manner prescribed for deposit of tax under the Act:(5)The provisions of sub-section (3), sub-section (4), sub-Section (5) and sub- Section (6) of Section 40 of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) relating to collection, deposit and liability of the person or dealer collecting such tax, discharge of liability, recovery and imposition of penalty shall, mutatis mutandis, apply to any amount collected under the provisions of sub-section (1).(6)Every person or dealer collecting tax under the provisions of this section shall, within such period as may be prescribed, furnish to the buyer a certificate to the effect that tax has been collected, and specifying the sum so collected, the rate at which the tax has been collected and such other particulars as may be prescribed.(7)Every person or dealer collecting tax under the provisions of this section shall prepare within the prescribed time after the end of each month, quarter and year and deliver or cause to be delivered to the prescribed authority such returns in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.(8)Every person or dealer, under sub-section (1), shall maintain true and complete accounts, registers and documents, as may be prescribed, in respect of the scheduled goods handled by him and the documents of title relating thereto and shall produce the said accounts, registers and documents before the prescribed authority as and when required by him.(9)Every person or dealer responsible for collecting tax, in accordance with the provisions of this section shall apply for and obtain registration under the Act in the manner prescribed under section 5 of the Act."
