The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024

(cid:467)नबंधन सं(cid:201) या पी0ट(cid:547)0-40 असाधारण अकं (cid:464)बहार सरकार (cid:430)ारा (cid:292)कािशत 24 फा(cid:227) गुन 1945 (श0) (सं0 पटना 251) पटना, वृह(cid:232) पितवार, 14 माच(cid:91) 2024 fof/k foHkkx ——— vf/klwpuk 14 ekpZ 2024 laŒ ,yŒthŒ&01&04@2024&1983@yts A—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij ekuuh; jkT;iky fnukda 14 ekpZ] 2024 dk s vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A fcgkj&jkT;iky ds vkns’k ls] T;ksfrLo:i JhokLro] ljdkj d s lfpo ¼izŒ½A 2 (cid:464)बहार गजट (असाधारण),14 माच (cid:91) 2024 [ º 2024 fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA], fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e 16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk], fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½ ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku gsrq vf/kfu;eA Hkkjr&x.kjkT; ds ipgÙkjosa o"kZ ea s fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& I 1. (1) ;g vf/kfu;e fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024 dgk tk ldsxkA (2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA (3) vU;Fkk micaf/kr ds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks izo`Ùk gksaxs] tks jkT;&dj vk;qDr jkti= esa] vf/klwpuk }kjk fu;r djs vkSj mDr frfFk ls N% eghu s dh vof/k ds fy;s ykxw jgsxk % ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa izdkf'kr vf/klwpuk }kjk] mDr N% ekg dh vof/k dks] vf/klwpuk ea s ;Fkk fofufnZ"V vof/k rd ijUrq N% ekg ls vuf/kd ds fy, c<+k ldsxhA 2. bl vf/kfu;e esa] tc rd fd lanHkZ esa vU;Fkk visf{kr u gks& (d) ** ** ls vfHkizsr gS fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024( ¼[k½ ** ** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk nkf[ky foojf.k;ksa esa Lohdkj dh xbZ ns; dj dh jkf'k( ¼x½ ** ** ls vfHkizsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981 Hkkx 1 dh /kkjk 9 ;k fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 ds v/khu fu;qDr vkSj {ks=h; vf/kdkfjrk oky s jkT;&dj vij vk;qä ¼vihy½ ds le{k yfEcr vihy( ¼?k½ ^^ ** ls vfHkizsr gS] & ¼i½ fu/kkZfjrh }kjk fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkn's k ;k ikfjr vFkok fd;s x;s fdlh vU; vkn's k ds vuqlj.k eas Hkqxr;s dj] pkgs ftl uke ls tkuk tk,] ;k ¼ii½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh ij vkjksfir 'kkfLr] ;k ¼iii½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] ;k ¼iv½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; QkbZu ( ¼M-½ ** ** ls vfHkizsr gS vihy] iqujh{k.k] fofo/k iqujh{k.k] iqufoZyksdu] jsQsja's k ds ek/;e ls dksbZ dk;Zokgh ;k fof/k ds v/khu dj] C;kt] QkbZu ;k “kkfLr ds mn~xzg.k ds laca/k esa ikfjr fdlh vkns'k ds vuqlj.k esa dksbZ ;kfpdk] tks twu] 2017 ds 30osa fnu ;k mlls igys lekIr gksus okyh fdlh Hkh vof/k ds laca/k ea s fof/k ds v/khu fu;qDr fdlh izkf/kdkj ;k fVªC;uw y ;k] ;Fkk fLFkfr] mPp U;k;ky; ;k mPpre U;k;ky; ds le{k fnukad 31 tuojh] 2024 dks yafcr gks( vkSj blesa 'kkfey gS% ¼i½ ,slh dksbZ ysoh ftlds laca/k esa ljdkjh [ktkus esa iw.kZ jkf'k dk Hkqxrku ugha fd;k x;k gS] ;k (cid:464)बहार गजट (असाधारण), 14 माच (cid:91) 2024 3 ¼ii½ fof/k ds v/khu vFkok fcgkj ,oa mM+hlk yksd ekax olwyh vf/kfu;e] 1914 ds v/khu fu;qä vFkok fofgr vFkok izkf/k—r izkf/kdkjh }kjk izkjEHk dh x;h vFkok ds le{k yfEcr fdlh dj] C;kt] QkbZu vFkok 'kkfLr dh olwyh gsrq dk;Zokgh( ¼p½ ** **] fdlh fookn ds laca/k ea]s ls vfHkizsr gS dksbZ dj] C;kt] QkbZu vFkok 'kkfLr dh jkf'k tks fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k ikfjr vFkok fd; s x;s fdlh vU; vkns'k ds vuqlj.k esa i{kdkj ds ikl Hkqxrs; ds :i ea s fu/kkZfjr fd;k x;k gS( (N) ** ** ls vfHkizsr gS fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA], fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e 16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk], fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74@1956½ (t) ** ** ls vfHkizsr gS dksbZ O;fDr tks fof/k ds v/khu fookn dk ,d i{kdkj gks vkSj bl vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks( (>) ^^ ** ls vfHkizsr tks bl vf/kfu;e ds v/khu cuk;h x;h fu;ekoyh esa fofgr gS( (¥) bl vf/kfu;e ds iz;kstukFkZ ** ** ls vfHkizsr gS oSls inkf/kdkjh tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 esa of.kZr gSa( ¼V½ * * ** ls vfHkizsr gS fof/k ds v/khu iqujh{k.k ds fy, vkosnu] tks fcgkj foÙk vf/kfu;e] 1981 Hkkx I dh /kkjk 9 ;k fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 ds v/khu fu;qDr jkT; dj vk;qä vFkok fof/k ds v/khu xfBr U;k;kf/kdj.k ds le{k yfEcr gks( (B) fdlh fookn ds lanHkZ esa ^^ ** ls vfHkizsr gS ,sls fookn ls lacaf/kr dk;Zokgh dk fuiVkjk vkSj lekiu( (<)+ ls vfHkizsr gS og jkf'k ftldk Hkqxrku dju s ij fookn dk lek/kku gks tk;sxk( ¼.k) bl vf/kfu;e ds iz;kstukFkZ ls vfHkizsr gS oSls ?kks"k.kk i=@izek.k i= ftldk mYy[s k dsUnzh; fcØh&dj ¼jftLVª's ku ,oa ldykorZ½ fu;ekoyh] 1957 ds fu;e 12 ea s gS( vkSj blesa fof/k ds v/khu cuk;s x; s fdlh vU; fu;e ds vUrxZr fofgr dksbZ ?kks’k.kk&i= Hkh “kkfey gS( (r) ^^ ** ls vfHkizsr gS fcgkj foÙk vf/kfu;e] 1981] Hkkx I dh /kkjk 8 ;k fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 9 ds v/khu xfBr U;k;kf/kdj.k( ¼Fk) 'kCn ;k vfHkO;fDr;k¡ tks blesa ifjHkkf"kr ugha gSa] ds ogh vFkZ gksaxs tks fof/k ;k mlds v/khu cuk;s x; s fu;eksa esa Øe'k% muds izfr leuqnsf'kr fd, x, gksaA II 3. ¼1½ bl vf/kfu;e ds vU; izko/kkuksa ds v/khu fof/k ds rgr~ yfacr fookn dk lek/kku i{kdkj ds }kjk bl fufeÙk fn, x, vkosnu ij uhps layXu rkfydk ds dkWye&3 ea s fofufnZ"V lek/kku jkf'k ds Hkqxrku ij fd;k tk ldsxkA 1. fdlh oS/kkfud ?kks"k.kk&i=@izek.k&i= dks vkosnu djus dh rkjh[k rd vkosnd ds ikl miyC/k izLrqr ;k miLFkkfir djus ea s foQyrk ds oS/kkfud izi=ksa esa lfUufgr dj jkf'k ds lek;kstu ds dkj.k l`ftr cdk;k dj i'pkr~ fookn ds cdk;k jkf'k dh 'ks"k jkf'k dk 4 (cid:464)बहार गजट (असाधारण),14 माच (cid:91) 2024 100% ;k ,slh cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks( 2. vU; cdk;k dj fookn esa cdk;k dj jkf'k dk 35% ;k ,slh cdk;k jkf'k ds en ea s iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks( 3. fof/k ds v/khu fdlh vkns'k ds ek/;e ls fookfnr 'kkfLr ;k C;kt ;k QkbZu] ;FkkfLFkfr] dh vf/kjksfir 'kkfLr ;k C;kt ;k QkbZu ls jkf'k dk 10% ;k ,sls cdk;k jkf'k ds en ea s iwoZ ls mRiUu fookn Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks( I& bl mi/kkjk ds iz;kstukFkZ vfHkO;fDr ^^lek/kku jkf'k** ea s Lohd`r dj cdk;k ds fo:) Hkqxrku dh xbZ dksbZ jkf'k 'kkfey ugha gksxh ,oa i{kdkj Lohd`r dj dh laiw.kZ jkf'k tek djxs kA ¼2½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn fookn ds lanHkZ esa fdlh jkf'k dks tek dj fn;k gks] rks mDr jkf'k dks lek/kku&jkf'k ds en~ eas Hkqxrku le>k tk,xk ,oa i{kdkj dks dsoy varj&jkf'k dk Hkqxrku djuk gksxkA ¼3½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn fu/kkZfjr dj] C;kt] isukYVh vFkok QkbZu ds fdlh fookn ds fuiVkjs gsrq ns; jkf'k pkyku ds }kjk fdlh Hkh en ea s laxr vf/kfu;e ds vUrxZr fookn ds lanHkZ esa tek fd;k gks] rks ml jkf'k dks lek/kku jkf'k dk Hkqxrku ekuk tk,xk ¼4½ fookn ds lek/kku ds fy, fookfnr jkf'k ds en esa lek/kku jkf'k ls vf/kd tek jkf'k ds fo:) i{kdkj ds fjQaM dk dksbZ nkok ekU; ugha gksxkA ¼5½ rr~le; izo`Ùk fdlh fof/k ea s vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU; izko/kkuksa ds v/khu jgrs gq,] fdlh ,sls fookn dk lek/kku gks pqdk ekuk tk;xs k] ftlds laca/k esa mi&/kkjk ¼1½ ds v/khu fofufnZ"V jkf'k] fofufnZ"V jhfr ls ,oa le; ds Hkhrj ljdkjh dks"kkxkj esa tek dj nh xbZ gS] vkSj mls fdlh izkf/kdkjh ;k U;k;ky; ds le{k tkjh ugha j[kk tk,xkA ¼6½ fuEufyf[kr ekeyksa & (i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkosnu] vFkok (ii) jsQsjsUl] vFkok (iii) fjV fiVh'ku] vFkok (iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho fiVh'ku½ esa vf/kfu;e dh /kkjk 5 ds vUrxZr fookn lek/kku vkns'k ikfjr gksus ij ,slk ekuk tk;sxk fd mDr iqujh{k.k] jQs sjsUl] fjV fiVh'ku vFkok fo'ks"k vuqefr ;kfpdk iwoksZDr lek/kku ds rgr fu"ikfnr dj nh xbZ gSA III 4. fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vkosnu fofgr izkf/kdkjh ds le{k ,sls izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr djxs k tSlk fd fofgr fd;k tk;A 5. & ¼1½ /kkjk 4 ,oa rnSo cuh fu;ekoyh ea s of.kZr vof/k ,oa vko';drkvksa ds vuq:i tcrd vkosnu ugha gksxk rc rd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk% ¼2½ /kkjk 4 ds vUrxZr lefiZr vkosnu ds laca/k esa ,slh jhfr vkSj le; lhek ds vUrxZr dkjZokbZ dh tk;sxh tSlk fd fofgr fd;k tk;A 6. & ¼1½ ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kksa dks dk;kZfUor djus ds fy, fu;e cuk ldsxhA ¼2½ mi/kkjk ¼1½ ds mica/kksa ds lkekU;rk ij izfrdwy izHkko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh ekeys ds fy, fu;e cuk ldsxh ftUgsa fofgr djus dh vis{kk bl vf/kfu;e }kjk dh x;h gS ;k ftudh ckor fu;e izko/kku fd;s tkrs gSaA* T;ksfrLo:i JhokLro] ljdkj d s lfpo ¼izŒ½A (cid:464)बहार गजट (असाधारण), 14 माच (cid:91) 2024 5 14 ekpZ 2024 laŒ ,yŒthŒ&01&04@2024&1984@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj ekuuh; jkT;iky }kjk fnukad 14 ekpZ] 2024 dks vuqer vf/kfu;e] 2024 dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns’k ls] T;ksfrLo:i JhokLro] ljdkj d s lfpo ¼izŒ½A [Bihar Act 04, 2024] THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024 AN ACT Preamble :-To provide for settlement of disputes arising from proceedings under Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)],the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948), the Bihar Tax on Advertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948)[as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)], the Bihar Electricity Duty Act.2018 (Bihar Act 4 of 2018) and the Central Sales Tax Act, 1956 (Act 74 of 1956), Be it enacted by the Legislature of the State of Bihar in the Seventy-fifth year of the Republic of India as follows:- CHAPTER I Preliminary 1. Short title, extent and commencement– (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2024. (2) It shall extend to the whole of the State of Bihar. (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Commissioner of State Tax, by notification published in the official Gazette, appoint and shall remain in force for a period of six months from the said date: Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of six months by such further period, not exceeding six months, as may be specified in the said notification. 2. Definitions –In this Act, unless otherwise required in the context – (a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2024; (b) “admitted tax” means the amount of tax admitted as being payable in the returns filed by the party under the law; (c) “appeal” means an appeal under the law pending before the Additional Commissioner of State Tax (Appeal) appointed and having territorial jurisdiction under section 9 of the Bihar Finance Act, 1981, Part I or section 10 of the Bihar Value Added Tax Act, 2005; (d) “arrear tax, penalty, interest, or fine in dispute” means,- (i) tax, by whatever name called, payable by an assessee pursuant to an order of assessment, re-assessment or scrutiny or any other order made or passed under the law, or, (ii) penalty imposed upon an assessee under any provision of the law, or, (iii) interest payable by an assessee under any provision of the law, or, (iv) fine payable by an assessee under any provision of the law; 6 (cid:464)बहार गजट (असाधारण),14 माच (cid:91) 2024 (e) “dispute” means any proceeding by way of an appeal, revision, miscellaneous revision, review, reference or any petition in respect of any levy of tax, interest, fine or penalty pursuant to an order passed under the law, in respect of any period on or before 30th day of June, 2017, which is pending on the 31st day of January, 2024 before any authority or Tribunal appointed under the law or, as the case may be, the High Court or the Supreme Court; and it includes: (i) any such levy in respect of which the full amount has not been paid into Government Treasury, or, (ii) a proceeding for recovery of any tax, interest, fine or penalty, initiated by or pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914; (f) “disputed amount", in relation to a dispute, means any tax, interest, fine, or penalty which has been determined as being payble by the party pursuant to an order of assessment, re-assessment or scrutiny or any other order made or passed under the law; (g) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)], the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No.16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948), the Bihar Tax on Advertisement Act, 2007, [as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act No. 12 of 2017)], the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948) [as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)], the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)] and the Central Sales Tax Act, 1956 (Act 74 of 1956); (h) “party” means any person who is a party to a dispute under the Law and who files an application under this Act for settlement of any dispute; (i) “prescribed” means as prescribed in the Rules made under this Act; (j) “prescribed authority”, for the purposes of this Act, means authorities referred to section 10 of Bihar Value added Tax Act, 2005; (k) “revision” means a petition for revision under the law pending before the Commissioner of State Tax appointed under section 9 of Part I of the Bihar Finance Act, 1981 or under section 10 of the Bihar Value Added Tax Act, 2005 or before the Tribunal consitituted under the law; (l) “settled”, in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute; (m) “settlement amount” means the amount upon payment of which the dispute shall be settled; (n) “statutory certificates/declarations” for the purpose of the Act means declarations and certificates mentioned under Rule 12 of the Central Sales Tax (Registration & Turnover) Rules 1957 and includes any form of declaration prescribed under any other rule framed under the law; (o) “Tribunal” means the Commercial Taxes Tribunal constituted under section 8 of Part I of the Bihar Finance Act, 1981 or section 9 of the Bihar Value Added Tax Act, 2005; (p) words or expressions not defined herein shall have the same meanings assigned to them under the respective law or the rules framed thereunder. (cid:464)बहार गजट (असाधारण), 14 माच (cid:91) 2024 7 CHAPTER II Settlement of Disputes 3. Settlement amount.– (1) Subject to other provisions of this Act, a dispute pending under the law may, on an application being made in this behalf by a party, be settled upon payment of the settlement amount as specified in column 3 of the Table appended herein below: Table Sl.No. Dispute relating to Settlement amount 1 2 3 1. Arrear of tax on account of failure 100% of remaining balance amount of the to furnish or produce any statutory arrear of tax in dispute, as reduced by the Certificate or Declaration amount of tax involved in the value of Certificates/Declarations in the possession of the applicant till the date of application, or the amount already paid towards such arrear, whichever is higher; 2. OtherArrear of tax 35% of the arrear of tax in dispute or the amount already paid towards such arrear, whichever is higher; 3. For dispute arising out of an order 10% of disputed amount of penalty or levying penalty, fine or interest interest or the fine, as the case may be, or the under the law amount already paid towards such arrear, whichever is higher; Explanation.— For the purposes of this sub-section, the expression “settlement amount” shall not include any payment towards any arrear of admitted tax and the party shall deposit the total amount of admitted tax. (2) Where a party opting for settling a dispute, has deposited any amount in respect of the dispute, the said amount would be considered as payment towards settlement amount and the party will have to pay the difference amount only. (3) Where a party opting for settlement of a dispute of tax, interest, penalty or fine has deposited any amount payable under any head through challan, and this amount is under the relevant Act in respect of the said dispute, then that amount shall be considered as payment for the settlement amount. (4) No claim of refund of the party against the amount deposited in excess of the settlement amount for settlement of the dispute will be valid. (5) Notwithstanding anything contained in any law for the time being in force but subject to the other provisions of this Act, any dispute in respect of which the amount specified in sub-section (1) has been deposited into Government Treasury, in the manner and within the time specified, shall be deemed to have been concluded and it shall not be continued by any authority or Court before which such dispute is pending. (6) Upon an order of settlement of a dispute relating to – (i) a revision petition pending before the Tribunal, or (ii) a reference, or (iii) a Writ Petition, or (iv) a Special Leave Petition being passed under Section 5 of the Act, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been disposed of in terms of the aforesaid settlement. 8 (cid:464)बहार गजट (असाधारण),14 माच (cid:91) 2024 CHAPTER III Manner of Settlement of Disputes 4. Application for settlement.—Any party opting to settle a dispute shall furnish to the prescribed authority, an appliciation in such form and manner and within such time as may be prescribed. 5. Disposal of application .– (1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of Section 4 and the rules made thereunder. (2) Every application furnished under section 4 shall be proceeded within such manner and within such time as may be prescribed. 6. Power to make rules. – (1) The Government may by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which are required or may be required by this Act or in respect of which provisions are to be made by rules. Jyotiswaroop Srivastava, I/C Secretary to the Government of Bihar., ———— अधी(cid:162)क, सिचवालय मु(cid:289)णालय, (cid:464)बहार, पटना (cid:430)ारा (cid:292)कािशत एव ं मु(cid:464)(cid:289)त। (cid:464)बहार गजट (असाधारण)251-571+400-डी0ट(cid:547)0पी0। Website: http://egazette.bih.nic.in