Section 3 in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
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;Provided no tax shall be leviable in respect of entry of such scheduled goods effected by a person other than the dealer if, the value of such goods does not exceed 25 thousands in a year:[ijUrq ;g vkSj fd vf/kfu;e ds varxZr dj pqdkus dk nk;h vk;krd ;fn fcgkj foRr vf/kfu;e 1981 vaxhd`r ds varxZr vuqlwfpr eky dh fcdzh ds dkj.k dj pqdkus dk nk;h gks tk; rc fcgkj foRr v/kfu;e 1981 [Inserted by Jharkhand Act 2 of 2002.](vaxhd`r) ds varxZr mldk dj ns;rk bl vf/kfu;e ds vf/kfu;e ds varxZr pqdk;k x;k dj dh jkf'k rd ?kVk nh tk;sxhA][3 vuqlwfpr eky ij LFkkuh; {ks= esa izos'k ds izFke fcUnq ij gh izos'k dj dh ns;rk gksxh vkSj fdlh vU; LFkkuh; {ks= esa vuqlwfpr ekyksa ds vuqorhZ izos'k ij bl vf/kfu;e ds v/khu dj dh ns;rk ugha gksxh] c'krsZ vuqorhZ vk;krd O;kikjh ml O;kikjh ftuls mlus eky [kjhnk ;k izkIr fd;k gks izkIr dS'keseksa] fcy vFkok pkyku dh ewy izfr ds lkFk fofgr Qkje esa ?kks"k.kk fofgr jhfr ls dj fu/kkZj.k inkf/kdkjh ds le{k izLrqr djsA [Substituted by Jharkhand Act 2 of 2002.]]
