Section 2 in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
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:[ijUrq;g fd oSlh oLrq ftu ij fcgkj foRr vf/kfu;e 1981 vaxhd`r dh /kkjk 12 1ds varxZr fcdzh dj dh ns;rk gS] ds lanHkZ esa eky ds izos'k lsvfHkizsr {ks= esa jkT; ds ckgj ds fdlh LFkku ls miHkksx] O;ogkj vFkokfcdzh ds fy, eky dk izos'k- [Inserted by Jharkhand Act 2 of 2002.]](d)"Importer" means a dealer or any other person who in any capacity brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein;(e)"Import Value" means the value of scheduled goods as ascertained from the purchase invoice/bills and includes insurance charges, excise duties, counterveiling duties, sales tax, transport charges, freight charges and all other charges incidental to the import of scheduled goods.Provided that where the purchase invoice/bills are not produced or when the invoice/bills produced are proved to be false or if, the scheduled goods are acquired or obtained otherwise than by way of purchase, the import value shall be the value price at which the scheduled goods of like kind or quality is sold or capable of being sold in open market.(f)"Local Areas" means the areas within the limits of a-(i)Municipal Corporation;(ii)Municipality;(iii)Notified Area Committee;(iv)Cantonment Board;(v)Town Board;(vi)Mines Board;(vii)Municipal Board;(viii)Gram Panchayat;(ix)Any other local authority by whatever nomenclature called, constituted or continued in any law for the time being in force.(g)"Motor Vehicle" means a motor vehicle as defined in clause (2B) of Section 2 of the Motor Vehicles Act, 1988;(h)"Person" includes any Company or Association or body of individuals whether incorporated or not and also a Hindu Undivided Family, a firm, a local authority, the Government of any State or Union Territory.(i)"Prescribed" means prescribed by the rules made under this Act.(j)"Scheduled Goods" means goods specified in the Schedule to this Act.(2)Words and expressions used in this Act but not defined herein shall have the meaning assigned to them under the Bihar Finance Act, 1981.
