The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2019

(cid:1)नबधं न सं(cid:8) या पी0ट(cid:15)0-40 ॢबह(cid:4)र गजट [स(cid:3)ध(cid:3)रण [क(cid:8) ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:13)क(cid:4)०शत 21 [(cid:20)ह(cid:4)यण 1(cid:23)41 (cid:25)श(cid:26)(cid:27) (स(cid:28)(cid:26) पटन(cid:4) 133(cid:26)) पटन(cid:4) वहृ (cid:7) प(cid:9)तवार 12 (cid:15)दस(cid:18) बर 2019 fof/k foHkkx ——— vf/klwpuk 12 fnlEcj 2019 lŒa ,yŒthŒ&01&15@2019&8865@yts A—fcgkj fo/kku eMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukda 10 fnlEcj 2019 dsk vueq fr n s pdq s gS]a bld s }kjk lo&Z lk/kkj.k dh lpw uk d s fy; s idz kf'kr fd;k tkrk gAS fcgkj&jkT;iky ds vkns’k ls] enu fd'kksj dkSf'kd] ljdkj ds lfpoA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 [fcgkj vf/kfu;e 20] 2019⁄= ffffccccggggkkkkjjjj ddddjjjjkkkk////kkkkkkkkuuuu ffffooooooookkkknnnn lllleeeekkkk////kkkkkkkkuuuu vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000011119999 çLrkouk %&fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tk s fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd; s tku s d s iow Z FkkA] fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= e sa miHkkxs ] O;ogkj vFkok fcØh gsr q ekyk sa d s ço's k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e 16@1993½ fcgkj gkVs y foykl oLr q dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjta u dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tk s fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tku s d s iwo Z FkAs ], fcgkj fo|qr 'kYq d vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tk s fcgkj fo|qr 'kYq d vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tku s d s iow Z Fkk] vkSj dUs nzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] d s dk;Zokfg;k sa l s mRiUu fooknk sa d s lek/kku gsr q vf/kfu;eA Hkkjr&x.kjkT; d s lÙkjo sa o"k Z eas fcgkj jkT; fo/kku eMa y }kjk fuEufyf[kr :i e sa ;g vf/kfu;fer gk s %& 1. laf{kIr uke] foLrkj vkSj çkjEHkA&(1) ;g vf/kfu;e fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 dgk tk ldxs kA (2) bldk foLrkj lEi.w k Z fcgkj jkT; e sa gksxkA (3) vU;Fkk micfa/kr d s flok; bl vf/kfu;e d s mic/a k ml rkjh[k dk s çoÙ` k gkxsa ]s tk s jkT;&dj vk;Dq r jkti= e]sa vf/klpw uk }kjk fu;r dj s % ijUr q jkT; ljdkj] bl ç;kts ukFk Z jkti= es a çdkf'kr vf/klpw uk }kjk] mDr rhu ekg dh vof/k dk]s vf/klpw uk e sa ;Fkk fofufn"ZV vof/k rd ijUr q rhu ekg l s vuf/kd d s fy, c<+k ldxs hA v/;k; I çkjfEHkdA 2. ifjHkk"kk,aA& bl vf/kfu;e e sa tc rd fd lna Hk Z e sa vU;Fkk vifs{kr u gk&s (d) **vf/kfu;e** l s vfHkçsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019( ¼[k½ **Loh—r dj** l s vfHkçsr gS fof/k d s v/khu i{kdkj }kjk nkf[ky fooj.kh e sa Lohdkj dh xbZ n;s dj dh jkf'k( ¼x½ **vihy** l s vfHkçsr gS fof/k d s v/khu fcgkj foÙk vf/kfu;e] 1981 dh /kkjk 9 ;k fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 d s v/khu fu;Dq r vkSj {ks=h; vf/kdkfjrk oky s jkT;&dj vij vk;äq ¼vihy½ vFkok jkT;&dj l;a äq vk;Dq r ¼vihy½ d s le{k yfEcr vihy( ¼?k½ fookfnr cdk;k dj] 'kkfLr ;k C;kt ;k QkbZu ls vfHkçsr gS] & ¼i½ çklfaxd vf/kfu;e d s vUrxZr fu/kkfZjrh }kjk dj fu/kkZj.k ;k iuq dZjfu/kkZj.k d s mijkar Hkxq rs; dj] pkg s ftl uke l s tkuk tk,] ;k ¼ii½ çklfaxd vf/kfu;e d s çko/kkuk sa d s vuqlkj fooj.kh nkf[ky dju s e sa g,q O;frØe d s fy, fu/kkfZjrh ij vkjkfsir 'kkfLr] ;k ¼iii½ vf/kfu;e ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] & ¼d½ tk s dj fu/kkZj.k ;k iuq dZjfu/kkZj.k l s iow Z dj d s foyca Hkxq rku ;k Hkxq rku ugh a dju s d s dkj.k fu/kkfZjr( ;k ¼[k½ tk s dj fu/kkZj.k ;k iuq dZjfu/kkZj.k d s i'pkr ~ dj dk Hkxq rku ugh a dju s ;k dj dk de Hkxq rku d s fy, vo/kkfjr] ;Fkk fLFkfr] fookn e sa gkAs ¼M-½ **fu/kkZfjr dj** l s vfHkçsr gS fof/k d s v/khu dj&fu/kkZj.k vFkok iuq dZjfu/kkZj.k vkn's k d s v/khu pdq k;k tku s okyk fofuf'pr dj( ¼p½ **fookn** l s vfHkçsr gS fof/k d s v/khu tuw ] 2017 d s 30o sa fnu ;k mll s igy s lekIr gkus s okyh fdlh Hkh vof/k d s lca /a k e sa 31 fnlEcj] 2019 dk s yfacr ekey s ftld s fy,& ¼i½ fof/k d s v/khu fu;Dq r vFkok fofgr vFkok çkf/kd`r çkf/kdkjh }kjk dj] lnw ] QkbuZ vFkok 'kkfLr vf/kjkfsir fd;k x;k gS( ;k ¼ii½ dj fu/kkZj.k vkn's k] iuq dZjfu/kkZj.k vkn's k] loa h{kk vkn's k ;k dkbs Z vU; vkn's k ikfjr fd;k x;k gS( ;k ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 3 ¼iii½ vihy] iuq jh{k.k] iuq foyZ kds u] jQs sj'sa k] fjV fiVh'ku vFkok fo'k"sk btktr l s ;kfpdk nkf[ky dh xb Z gk(s ;k ¼iv½ iuq jh{k.k ;k iuq foyZ kds u dk;Zokgh çkjHa k dh xb Z gk(s ;k ¼v½ dj] C;kt] QkbuZ ;k 'kkfLr d s Hkxq rku d s fy, vkons d dk s ukfsVl ;k vkn's k fuxZr fd;k x;k gk(s ;k ¼vi½ fof/k d s v/khu fdlh Hkh dk;Zokgh e sa dj] C;kt] QkbuZ ;k 'kkfLr d s Hkxq rku dju s dk ukfsVl tkjh fd;k x;k gS( ;k ¼vii½ fof/k d s v/khu vFkok fcgkj ,o a mMh+lk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;äq vFkok fofgr vFkok çkf/k—r çkf/kdkjh }kjk çkjEHk fd; s x;s vFkok d s le{k yfEcr dj] lnw ] QkbuZ vFkok 'kkfLr dh olyw h gsr q dk;Zokgh 'k:q dh xb Z gS( (N) **fookfnr jkf'k**] fdlh fookn d s lca /a k e]sa l s vfHkçsr gS dkbs Z dj] lnw ] QkbuZ vFkok 'kkfLr dh jkf'k tk s i{kdkj d s ikl Hkxq rku d s fy, cdk;k gS( (t) **çi=** l s vfHkçsr gS bl vf/kfu;e d s lkFk lya Xu çi=( (>) **fof/k** l s vfHkçsr gS fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tk s fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd; s tku s d s iwo Z FkkA] fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= e sa miHkkxs ] O;ogkj vFkok fcØh gsr q ekyk sa d s ço's k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e 16@1993½ fcgkj gkVs y foykl oLr q dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjta u dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tk s fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tku s d s iow Z FkAs ], fcgkj fo|qr 'kYq d vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tk s fcgkj fo|qr 'kYq d vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tku s d s iow Z Fkk] vkSj dUs nzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½ (¥) **i{kdkj** l s vfHkçsr gS dkbs Z O;fDr tk s fof/k d s v/khu fookn dk ,d i{kdkj gk s vkSj bl vf/kfu;e d s v/khu fdlh fookn d s lek/kku gsr q vkons u nkf[ky djrk gk(s (V) ^^fofgr** l s vfHkçsr tk s bl vf/kfu;e d s v/khu cuk;h x;h fu;ekoyh e sa fofgr gS( (B) bl vf/kfu;e d s ç;kts ukFk Z **fofgr çkf/kdkjh** l s vfHkçsr gS oSl s inkf/kdkjh tk s fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 e sa of.kZr gS(a (M) **iqujh{k.k** l s vfHkçsr gS fof/k d s v/khu iuq jh{k.k d s fy, vkons u] tk s U;k;kf/kdj.k vFkok fcgkj foÙk vf/kfu;e] 1981 Hkkx I dh /kkjk 9 ;k fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 d s v/khu fu;Dq r okf.kT;&dj vk;äq d s le{k yfEcr gk(s (<)+ fdlh fookn d s lna Hk Z e sa ^^lek/kkfur** l s vfHkçsr gS ,sl s fookn l s lca fa/kr dk;Zokgh dk fuiVkjk vkSj lekiu( (.k) **lek/kku&jkf'k** l s vfHkçsr gS og jkf'k ftldk Hkxq rku dju s ij fookn dk lek/kku gk s tk;xs k( (r) bl vf/kfu;e d s ç;kstukFk Z ^^o/S kkfud ?kk"sk.kk&i=@çek.k&i=** l s vfHkçsr gS oSls ?kk"sk.kk i=@çek.k i= ftldk mYy[s k dUs nzh; fcØh&dj ¼jftLVª's ku ,o a ldykor½Z fu;ekoyh] 1957 d s fu;e 12 e sa gS( (Fk) ^^U;k;kf/kdj.k** l s vfHkçsr gS fcgkj foÙk vf/kfu;e] 1981] Hkkx I dh /kkjk 8 ;k fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 dh /kkjk 9 d s v/khu xfBr U;k;kf/kdj.k( (n) **fooj.khr vkoÙkZ** l s vfHkçsr gS fof/k d s v/khu i{kdkj }kjk fooj.kh e sa vfHkfyf[kr fd;k x;k ldy vkoÙk(Z (/k) 'kCnk sa ;k vfHkO;fDr;k sa tk s ble sa ifjHkkf"kr ugh a g]aS d s ogh vFk Z gkxsa s tk s fof/k d s v/khu Øe'k% mud s çfr leunq fs'kr fd, x, gkAsa 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 v/;k; II fookn dk lek/kku 3. lek/kku&jkf'kA& ¼1½ bl vf/kfu;e d s vU; çko/kkuk sa d s v/khu fof/k d s rgr ~ yfacr fookn dk lek/kku i{kdkj d s }kjk bl fufeÙk fn, x, vkons u ij uhp s lya Xu rkfydk d s dkyW e&3 e sa fofufn"ZV lek/kku jkf'k d s Hkxq rku ij fd;k tk ldxs kA Rkkfydk Øe fookn dh çd`fr lek/kku jkf'k la0 1 2 3 1. oS/kkfud ?kk"sk.kk&i=@çek.k&i= d s vkHkko vkons u dju s dh rkjh[k rd vkons d d s ikl ;k vçLrqrhdj.k d s dkj.k lf`tr cdk;k miyC/k o/S kkfud çi=k sa e sa lfUufgr dj jkf'k d s dj lek;kts u d s i'pkr~ fookn d s cdk;k jkf'k dh 'k"sk jkf'k dk 100% ;k ,slh cdk;k jkf'k d s en e sa iwo Z l s Hkxq rku dh xb Z jkf'k] tk s Hkh vf/kd gk(s 2. cdk;k dj fookn e sa cdk;k dj jkf'k dk 35% ;k ,ls h cdk;k jkf'k d s en e sa iow Z l s Hkxq rku dh xb Z jkf'k] tk s Hkh vf/kd gk(s 3. fof/k d s v/khu fdlh vkn's k d s ek/;e l s fookfnr 'kkfLr ;k C;kt ;k QkbuZ ] ;FkkfLFkfr] dh vf/kjkfsir 'kkfLr ;k C;kt ;k QkbuZ l s jkf'k dk 10% ;k ,sl s cdk;k jkf'k d s en es a iwo Z mRiUu fookn l s Hkxq rku dh xb Z jkf'k] tk s Hkh vf/kd gk(s Li"Vhdj.k I& lek/kku&&&&jkf’k e sa Lohd`r dj cdk;k d s fo:) Hkxq rku dh xb Z dkbs Z jkf’k 'kkfey ugh a gkxs h ,o a i{kdkj Lohd`r dj dh lia .w k Z jkf’k tek djxs kA Li"Vhdj.k II& tgk¡ fookn d s lek/kku d s fy, bPNdq fdlh i{kdkj u s bl vf/kfu;e d s vkjHa k gkus s d s iwo]Z fookfnr jkf’k d s en e as lek/kku jkf’k d s lerYq ; ;k vf/kd jkf’k dk Hkxq rku igy s gh dj fn;k gk]s rk s mDr jkf’k lek/kku&jkf’k dk Hkxq rku ekuh tk;xs h fdUr q lek/kku&jkf'k l s vf/kd tek jkf’k okil ugh a dh tk,xhA Li"Vhdj.k III& tgk¡ fookn d s lek/kku d s fy, bPNdq fdlh i{kdkj u s ;fn bl vf/kfu;e d s vkjHa k gkus s d s iwo]Z fookn d s lna Hk Z e as fdlh jkf’k dk s tek dj fn;k gk s rk s mDr jkf’k dk s lek/kku&jkf’k dk Hkxq rku le>k tk,xs k ,o a i{kdkj dk s dos y varj&jkf’k dk Hkxq rku djuk gkxs kA (2) rr~le; çoÙ` k fdlh fof/k e sa vUrfo"ZV fdlh ckr d s gksr s gq, Hkh] fdUr q bl vf/kfu;e d s vU; çko/kkuk sa d s v/khu jgr s gq,] fdlh ,sl s fookn dk lek/kku gk s pdq k ekuk tk;xs k] ftld s lca /a k e sa mi&/kkjk (1) d s v/khu fofufn"ZV jkf'k] fofufn"ZV jhfr l s ,o a le; d s Hkhrj ljdkjh dk"skkxkj e sa tek dj nh xb Z gS] vkSj ml s fdlh vihyh; çkf/kdkjh d s le{k tkjh ugh a j[kk tk,xkA (3) fuEufyf[kr ekeyk sa e sa vf/kfu;e dh /kkjk 5 d s vUrxZr fookn lek/kku vkn's k ikfjr gkus s ij& (i) U;k;kf/kdj.k d s le{k yfEcr iqujh{k.k vkn's k] vFkok (ii) jQs sjUs l] vFkok (iii) fjV fiVh'ku] vFkok (iv) fo'k"sk vueq fr ;kfpdk ¼Li's ky yho fiVh'ku½ ,slk ekuk tk;xs k fd mDr iuq jh{k.k] jQs sjUs l] fjV fiVh'ku vFkok fo'k"sk vueq fr ;kfpdk iow ksZDr lek/kku d s rgr fu"ikfnr dj nh xb Z gSA v/;k; III fookn ds lek/kku dk rjhdk 4. lek/kku ds fy, vkosnuA& fookn d s lek/kku d s fy, bPNdq dkbs Z i{kdkj viuk vkons u fofgr inkf/kdkjh d s le{k ,sl s çi= ,o a jhfr vkSj le; lhek d s vUrxZr çLrqr djxs k tSlk fd fofgr fd;k tk;A 5. vkosnu dk fu"iknuA& (1) /kkjk 4 ,o a rnSo cuh fu;ekoyh e sa of.kZr vof/k ,o a vko';drkvk as d s vu:q i tcrd vkons u ugh a gksxk rc rd fdlh vkons u ij fofgr çkf/kdkjh }kjk fopkj ugh a fd;k tk;xs k% ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 5 ¼2½ /kkjk 4 d s vUrxZr lefiZr vkons u d s lac/a k e sa ,slh jhfr vkSj le; lhek d s vUrxZr dkjZokb Z dh tk;xs h tSlk fd fofgr fd;k tk;A 6. fu;eksa dks cukus dh 'kfDrA& (1) ljdkj vf/klpw uk }kjk bl vf/kfu;e d s mic/a kk sa dk s dk;kfZUor dju s d s fy, fu;e cuk ldxs hA (2) mi/kkjk ¼1½ d s mic/a kk sa d s lkekU;rk ij çfrdyw çHkko Mky s fcuk] ljdkj] ,sl s lHkh ;k fdlh ekey s d s fy, fu;e cuk ldxs h ftUg sa fofgr dju s dh vi{s kk bl vf/kfu;e }kjk dh x;h g S ;k ftudh ckor fu;e çko/kku fd; s tkr s gSAa fcgkj&jkT;iky ds vkns’k ls] enu fd'kksj dkSf'kd] ljdkj ds lfpoA ——— 12 fnlEcj 2019 laŒ ,yŒthŒ&01&15@2019&8866@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 10 fnlEcj 2019 dk s vuqer ffffccccggggkkkkjjjj ddddjjjjkkkk////kkkkkkkkuuuu ffffooooooookkkknnnn lllleeeekkkk////kkkkkkkkuuuu vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000011119999 dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk g]S ftl s Hkkjrh; lafo/kku d s vuqPNsn&348 d s [kaM ¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk e sa izkf/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns’k ls] enu fd'kksj dkSf'kd] ljdkj ds lfpoA [Bihar Act 20, 2019] THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2019 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(BiharAct 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 DutyAct, 2018 (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 Seventieth year of the Republic of India as follows:- 1. Short title, extent, commencement and eligibility criteria– (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2019. (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 in the official Gazette, appoint: 6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of three months by such further period, not exceeding three months, as may be specified in the said notification. CHAPTER I Preliminary 2. Definitions –In this Act, unless ot herwise required in the context – (a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2019; (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 (Appeals) or the Joint Commissioner of Commercial Taxes (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 or interest, or fine in dispute” means,- (i) tax, by whatever name called, payable by an assessee upon assessment or re-assessment under the relevant Act, or, (ii) penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or, (iii) Interest payable by an assessee under Act,- (A) as determined for delayed payment or non-payment of tax before assessment or re-assessment; or (B) as accrued in respect of non-payment of tax or, as the case may be, short payment of tax after assessment or re-assessment which is in dispute. (e) “assessed tax’ means tax determined as being payable under an order of assessment or reassessment under the law; (f) “ dispute” means case pending on the 31st day of December, 2019 in respect of any period ending on or before 30thday of June, 2017 under the Law for which- (i) a levy of tax, interest, fine or penalty by an authority appointed or prescribed or authorized under the law or, (ii) an assessment, re-assessment, scrutiny or any other order has been made; or (iii) an appeal, revision, miscellaneous revision, review,reference, Writ Petition or Special Leave Petition has been filed; or (iv) a revision or review proceeding has been initiated; or (v) a notice or order has been issued intimating the applicant for payment of tax, interest, fine or penalty; or (vi) a notice has been issued in any proceeding under the Law requiring payment of any tax, interest, fine or penalty; or ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 7 (vii) a proceeding for recovery of 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; (g) "disputed amount", in relation to a dispute, means any tax, interest, fine or penalty which is due to be paid by the party; (h) “form” means a form appended to this Act ; (i) “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 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)] and the Central Sales Tax Act, 1956 (Act 74 of 1956), (j) “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; (k) "prescribed" means as prescribed in the Rules made under this Act; (l) “prescribed authority”, for the purposes of this Act, means authorities referred to section 10 of Bihar Value added Tax Act 2005. (m) “revision” means a petition for revision under the law pending before the the Commissioner of Commercial Taxes appointed under section 9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar Value Added Tax Act, 2005 or the Tribunal under the Act ; (n) “settled”, in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute; (o) “settlement amount” means the amount upon payment of which the dispute shall be settled; (p) “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 (q) “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 (r) “turnover returned” means the gross turnover recorded in the returns filed by the party under the law; 8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 (s) words or expressions not defined herein shall have the meanings respectively assigned to them under the law. 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 hereinbelow: Table Sl.No. Dispute relating to Settlement amount 1 2 3 1. Arrear of tax for non furnishing/non- 100% of remaining balance amount of the production of statutory Certificates/ arrear of tax in dispute, as reduced by the Declarations 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 under interest or the fine, as the case may be, or the the law amount already paid towards such arrear, whichever is higher; Explanation I. - Settlement amount shall not include any payament towards any arrear of admitted tax and the party shall deposit the total amount of admitted tax. Explanation II. - Where a party desirous of settling a dispute, has already deposited any amount in respect of the dispute which is equal to or more than the settlement amount, before the commencement of this Act, the said amount would be considered as payment of settlement amount and the amount deposited in excess of the settlement amount will not be refunded. Explanation III. - Where a party desirous of settling a dispute, has deposited any amount in respect of the dispute before the commencement of this Act, the said amount would be considered as payment of settlement amount and the party will have to pay the difference amount only. (2) 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. ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 12 (cid:15)दस(cid:18) बर 2019 9 (3) 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, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been disposed of in terms of the aforesaid settlement. CHAPTER III Manner of Settlement of Disputes 4. Application for settlement.—Any party wishing 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 with in 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 by this Act are required to be, or may be, prescribed or in respect of which provision are to be or may be made by rules. By Order of the Governor of Bihar, Madan Kishore Kaushik, Secretary to the Government. ———— [ध(cid:17)¡क(cid:16) स०चव(cid:4)लय म१(cid:27)ण(cid:4)लय(cid:16) ॢबह(cid:4)र(cid:16) पटन(cid:4) ह(cid:4)र(cid:4) (cid:31)क(cid:4)०शत eव # म१ॢ(cid:27)त? ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15) 1330%5'1+400%ड(cid:17)+ट,+प(cid:17)+? Website: http://egazette.bih.nic.in