3.
Charge of Tax.- (1) Every dealer who is registered
under the Bihar Finance Act, 1981, as it stood before its
repeal by section 94, shall be liable, on or after the commencement
of this Act, to pay tax under this Act on sale or purchase,
made by him.
(2) Every dealer to whom the provisions
of sub-section (1) do not apply and whose gross turnover of
sales calculated from the commencement of the year ending
on the day immediately before the commencement of the Act,
exceeds the specified quantum, as applicable to him under
the Bihar Finance Act, 1981, as it stood before its repeal
by section 94, on the last day of such year shall, in addition
to the tax, if any, payable by him under any other provision
of this Act, be liable to pay tax under this Act on all his
sales.
(3) Every dealer to whom the provisions
of sub-section (1) or sub-section (2) do not apply, shall
be liable to pay tax under this Act -
(a) on all his sales of goods which have
been imported by him from any place outside Bihar, with effect
from the day on which he effects first sale of such goods;
or
(b) in any other case, from the date on
which his gross turnover, during a period not exceeding twelve
months, first exceeded such taxable quantum as may be prescribed:
Provided that the taxable
quantum as may be prescribed under this sub-section shall
not exceed five lakh rupees.
Provided further that different
taxable quantum may be prescribed for different classes of
dealers.
(4) Every dealer who has become liable to
pay tax under sub-sections (1), (2) and (3) shall, subject
to the provisions of sub-section (5), cease to be so liable
after the expiry of twelve consecutive months from the date
he either closes or discontinues his business or entirely
transfers his business to another person.
(5) A registered dealer shall, within a
period of twelve consecutive months, pay tax on the stock
of goods remaining with him on the date with effect from which
he closes or discontinues his business:
Provided that the Commissioner
may after recording the reasons, extend the period of twelve
consecutive months if the goods are held in stock beyond the
said period of twelve months because of reasons beyond the
control of the dealer.
(6) Notwithstanding anything contained
in sub-sections (1), sub-section (2) or sub-section (3), where
any person who is or was, less than six months earlier, a
member of the partnership firm, concern or undivided Hindu
family which is or was, less than six months earlier, liable
to pay tax, starts a new business, either singly or jointly
with other persons, or joins other business, partnership firm
or concern, tax as aforesaid, shall likewise be payable on
sales and purchases made from such business, partnership firm
or concern, on and from the date the person starts or joins
it unless the liability in respect of such business, partnership
firm or concern has arisen from an earlier date under the
said sub-sections.
(7) The tax for each year or any part thereof,
may, with the previous approval of the Commissioner, be estimated
and collected in advance, in the manner prescribed, during
a year, in such installments as may be fixed by the prescribed
authority.
(8) For the purposes of sub-section (7),
the prescribed authority may require the dealer to furnish
an advance estimate of his taxable turnover for that year
or any part thereof and may provisionally determine the amount
of tax payable by the dealer in respect of the year or any
part thereof and thereupon the dealer shall pay the amount
so determined by such date as may be fixed by such authority.
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