Section 2(2) in THE BIHAR TAXATION LAWS (RELAXATION OF PERIOD OF LIMITATION PROVISIONS) ACT, 2020
(2)The words and expressions used herein and not defined, but defined in the specified Act, shall have the meaning respectively assigned to them in that Act.,,3. Relaxation of certain provisions of specified Act.- Where, any time limit has been specified in, or prescribed or notified under the specified Act which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 for the completion orcompliance of such action as-(a)completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority or tribunal, by whatever name called, under the provisions of the specified Act; or(b)filing of any appeal, reply or application or furnishing of any report, document, statement or such other record, by whatever name called, under the provisions of the specified Act, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action shall, notwithstanding anything contained in the specified Act, stand extended to the 31stday of December, 2020, or such other date after the 31st day of December, 2020, but not later than the 31st day of December, 2021, as the State Government may, by notification, specify in this behalf: Provided that the State Government may specify different dates for completion or compliance of different actions:Provided further that such action shall not include :-(i)the filing and disposal of an application for registration or the filing and disposal of an application for amendment or cancellation of a certificate of registration, under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or(ii)the issuance of any tax invoice, invoice, retail invoice, bill, debit note, or credit note, by whatever name called, under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or(iii)the filing or furnishing of any return required to be filed or furnished under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018; or(iv)the payment of any tax, interest, penalty, fine or any other amount that is payable under the provision of the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018.
