Amendment status not verified — confirm the current text below against the official source.
Insertion of the new sections 6A, 6B, 6C and 6D in Bihar Act 8, 1994— After section- 6 of Bihar Act 8,1994, the following new sections shall be added,:— “6A. Levy and collection of road safety cess— (1) There shall be levied and collected a road safety cess at the following rates:- (a) every licensee at the rates specified in Schedule IV of this Act; (b) every vehicle liable to pay one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the value of such vehicle; and (c) every vehicle liable to pay tax under this Act, other than a vehicle liable to one time tax in accordance with the provisions of sub-section (1) of section-7, at the rate of one percent of the annual tax payable under this Act on such vehicle: Provided that the said cess shall not be levied more than once during the validity of a license. Explanation—For the purposes of this sub-section— (i) the expression “licensee” means a person to whom a driving license has been issued by the competent authority under Chapter II of the Motor Vehicles Act, 1988 (Act 59 of 1988). (ii) the expression “value of such vehicle” means value of the vehicle without the amount of tax levied on such vehicle under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). (2) Every cess leviable under sub-section (1) shall be payable by the registered owner or any person having possession or control of the motor vehicle, as the case may be. (3) The cess levied under sub-section (1) shall be collected by the Tax Assessing Officer appointed under section-3 in such manner and at such time as may be prescribed. (4) Where any person liable to pay the cess levied under sub-section (1) fails to pay such cess within the time prescribed under sub-section (3), such person shall, in addition to the cess, pay 5 बहार गजट (असाधारण), 16 अग त 2016 by way of fine, an amount equal to two and a half percent of the cess due for every month, or part thereof, of default. (5) The proceeds of the cess levied and collected under this Act by the State Government shall, after deducting the expenses of collection and recovery in such manner as may be determined by the Government, be appropriated to the Fund established under section 6B.