The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2016

(cid:4)(cid:4)ननबबंधंधनन ससं(cid:10)ं(cid:10) य याा पी0ट(cid:17)0-40 ॢबहह(cid:4)(cid:4)रर गजट [[सस(cid:3)(cid:3)धध(cid:3)(cid:3)ररणण [[कक(cid:8)(cid:8) ॢॢॢबबबहहह(cid:4)(cid:4)(cid:4)ररर सससरररककक(cid:4)(cid:4)(cid:4)ररर हहह(cid:4)(cid:4)(cid:4)ररर(cid:4)(cid:4)(cid:4) (cid:10)(cid:10)(cid:10)ककक(cid:4)(cid:4)(cid:4)०००शशशततत 1(cid:20) च(cid:26)(cid:27) 1(cid:28)3(cid:20) (cid:30)श(cid:15)(cid:31) (स(cid:14)(cid:15) पटन(cid:4) 2(cid:20)4) पपटटनन(cid:4)(cid:4) व५ह# प०तव(cid:4)र $ [(cid:10)&ल 2(cid:15)1( fof/k foHkkx ——— vf/klpw uk, a 7 vizhy 2016 lŒa ,,yy00tthh00&&0011&&0033@@22001166@67&yst—ffccggkkjj ffoo//kkkkuu eeMaMa yy }}kkjjkk ;;FFkkkkiikkffjjrr ffuuEEuuffyyff[[kkrr vf/kfu;e] ffftttllliiijjj eeegggkkkeeefffgggeee jjjkkkTTT;;;iiikkkyyy fffnnnuuukkkadadad 555 vvviiizhzhzhyyy]]] 222000111666 dddkkk ss s vvvuuueeqqeq fffrrr nnn ss s pppqdqdqd sss ga]S bld s }kjk lloo&Z&Z llkk//kkkkjj..kk ddhh llpwpw uukk dd s s ffyy;; s s iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg S S AA ffccggkkjj&&jjkkTT;;iikkyy dd s s vvkknn's's kk ll]s]s lltata ;; dqekj] lljjddkkjj dd s s lfpoA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 [ffffccccggggkkkkjjjj vvvvffff////kkkkffffuuuu;;;;eeee 7777]]]] 2222000011116666] ÑÅÖâà=ÇàâLâì=Ñççâå=äÉâLâì=îÑLâÑìXÉz=OMNS 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 iwoZ FkkA] rFkk fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dUs nzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] fcgkj gkVs y foykl oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjta u dj vf/kfu;e] 1948¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr ’kqYd vf/kfu;e]1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foRrh; o"kZ 2011&12 rd d s dk;Zokfg;k sa l s mRiUu fooknk sa d s lek/kku gsrq vf/kfu;eA Hkkjr&x.kjkT; d s lM+lBo sa o"k Z e sa fcgkj jkT; fo/kku eMa y }kjk fuEufyf[kr :i e sa ;g vf/kfu;fer gk%s& 1. laf{kIr uke] foLrkj] izkjEHk vkSj ik=rk ekunaMA&(1);g vf/kfu;e fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dgk tk ldxs kA (2) bldk foLrkj lEi.w kZ fcgkj jkT; e sa gkxs kA (3) ;g rqjUr izo`Ùk gkxs k ,o a vf/klpw uk fuxZeu dh frfFk l s rhu ekg rd ykx w jgxs k( ijUrq jkT; ljdkj] bl iz;kts ukFkZ jkti= e sa izdkf'kr vf/klpw uk }kjk] mDr rhu ekg dh vof/k dk]s vf/klpw uk e sa ;Fkk fofufnZ"V vof/k rd ijUr q rhu ekg l s vuf/kd d s fy, c<+k ldxs hA (4) ;g ,sl s lHkh fooknk sa ij ykx w gkxs k tk s fof/k d s v/khu foÙkh; o"kZ 2011&12 rd dh dk;Zokfg;k sa l s mRiUu gk as ,o a i{kdkj }kjk fookn d s lek/kku gsrq vkons u vf/kfu;e dh lekfIr d s iUngz fnu iwoZ rd fn;k x;k gk s ,o a lek/kku&jkf’k dk Hkqxrku vf/kfu;e d s ykx w jgu s dh vof/k rd fd;k x;k gkAs v/;k; I izkjfEHkdA 2. ifjHkk"kk,aA& bl vf/kfu;e esa tc rd fd lanHkZ esa vU;Fkk visf{kr u gks& ¼d½ **Loh—r dj** l s vfHkizsr g S fof/k d s v/khu i{kdkj }kjk nkf[ky fooj.kh e sa Lohdkj dh xbZ n;s dj dh jkf'k( ¼[k½ **vihy** l s vfHkizsr 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;qDr vkSj {ks=h; vf/kdkfjrk oky s okf.kT;&dj l;a qä vk;qä¼vihy½ vFkok okf.kT;&dj mik;äq ¼vihy½ d s le{k yfEcr vihy( ¼x½ **fu/kkZfjr dj** l s vfHkizsr gS fof/k d s v/khu dj&fu/kkZj.k vFkok iqufuZ/kkZj.k vkn's k d s v/khu pqdk;k tku s okyk fofuf’pr dj( ¼?k½ **fookn** l s vfHkizsr gS fof/k d s v/khu ikfjr fdlh vkn's k l s mRiUu vkSj];Fkk fLFkfr] fuEufyf[kr d s le{k yfEcr vihy] iqujh{k.k] iqufoZykds u] jQs sjUs l] fjV fiVh'ku vFkok fo'k"sk vuqefr ;kfpdk ¼,lŒ,yŒihŒ½%& (i) okf.kT;&dj l;a qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½( (ii) okf.kT;&dj l;a qä vk;qä ¼iz'kklu½( (iii) okf.kT;&dj vk;äq ( (iv) okf.kT;&dj U;k;kf/kdj.k( (v) mPp U;k;ky;( (vi) Hkkjr dk loksZPp U;k;ky;( (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 3 vkSj blesa 'kkfey gSa& (1) fof/k d s v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r izkf/kdkjh }kjk vf/kjkfsir dj] lnw vFkok 'kkfLr ;k] (2) fof/k d s v/khu vFkok fcgkj ,o a mM+hlk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;qä vFkok fofgr vFkok izkf/k—r izkf/kdkjh }kjk izkjEHk fd; s x; s vFkok d s le{k yfEcr dj] lnw vFkok 'kkfLr dh olyw h grs q dk;Zokgh( (³-) fdlh fookn d s lca /a k e sa **fookfnr jkf'k** l s vfHkizsr g S dkbs Z dj] lnw vFkok 'kkfLr dh jkf'k tk s i{kdkj }kjk n;s dj d s :i e sa Lohdkj ugh a fd;k x;k gS( (p) **izi=** l s vfHkizsr gS bl vf/kfu;e d s lkFk lya Xu iiz =( (N) **fof/k** l s vfHkizsr gS fcgkj foÙk vf/kfu;e dk 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 iwoZ FkkA] ] fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dUs nzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] fcgkj gkVs y foykl oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjta u dj vf/kfu;e] 1948¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr ’kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007( (t) **i{kdkj** l s vfHkizsr gS dkbs Z O;fDr tk s bl vf/kfu;e d s v/khu fdlh fookn d s lek/kku gsrq vkons u nkf[ky djrk gk(s (>) **vf/kfu;e** l s vfHkizsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016( (¥) bl vf/kfu;e d s iz;kts ukFkZ **fofgr izkf/kdkjh** l s vfHkizsr gS& (i) fdlh vihy d s lEc/a k e sa okf.kT;&dj l;a qä vk;qä¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½ ftud s le{k vihy yfEcr gS] (ii) okf.kT;&dj vk;qDr vFkok U;k;kf/kdj.k vFkok mPp U;k;ky; vFkok loksZPp U;k;ky; d s le{k yfacr oSl s ekey s tgk¡ fookfnr jkf'k ,d djkMs + #i; s l s vf/kd gk s d s ekey s e sa okf.kT;&dj vk;qDr; (iii) okf.kT;&dj vk;qDr vFkok U;k;kf/kdj.k vFkok mPp U;k;ky; vFkok loksZPp U;k;ky; d s le{k yfacr oSl s ekey s tgk¡ fookfnr jkf'k ,d djkMs + #i; s rd dk gk s d s lca /a k e sa lca fa/kr okf.kT;&dj l;a qDr vk;qDr¼iz'kklu½ ftud s {ks=kf/kdkj e sa i{kdkj fucfa/kr g Sa vFkok fookfnr jkf'k l s lca fa/kr vkn's k ikfjr gq, gSaS(++ (iv) okf.kT;&dj l;a qDr vk;qDr¼iz'kklu½ d s le{k yfacr vU; fdlh fookfnr ekey s e sa lca fa/kr okf.kT;&dj l;a qDr vk;qDr ¼iz'kklu½A (V) **iqujh{k.k** l s vfHkizsr gS fof/k d s v/khu iqujh{k.k d s fy, vkons u] tk s 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;qDr okf.kT;&dj vk;qä vFkok U;k;kf/kdj.k d s le{k yfEcr gk(s (B) **lek/kku&jkf'k** l s vfHkizsr g S og jkf'k ftldk Hkqxrku dju s ij fookn dk lek/kku gk s tk;xs k( (M) **U;k;kf/kdj.k** l s vfHkizsr 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( (<)+ **fooj.khr vkoÙkZ** l s vfHkizsr gS fof/k d s v/khu i{kdkj }kjk fooj.kh e sa vfHkfyf[kr fd;k x;k ldy vkoÙkZ( (.k) ble sa vifjHkkf"kr vU; vfHkO;fDr;k sa d]s ogh vFk Z gkxsa s tk s fof/k d s v/khu Øe'k% mud s ifzr leuqnfs’kr fd, x, gkAsa 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 v/;k; II fookn dk lek/kku 3. lek/kku&jkf'kA& ¼1½ tgk¡ fookn foÙkh; o"kZ 2004&05 rd dh dk;Zokfg;k sa l s lca fa/kr gk sa ogk¡ lek/kku&jkf’k rkfydk&I d s LrEHk&2 e sa mfYyf[kr ekeyk sa d s fy, mud s lkeu s LrEHk&3 e sa mYyfs[kr nj d s vuqlkj ,o a tgk¡ fookn foÙkh; o"kZ 2005&06 l s foÙkh; o"kZ 2011&12 rd dh dk;Zokfg;k sa l s lca fa/kr g Sa ogk¡ lek/kku& jkf’k fuEu rkfydk&II d s vuqlkj gkxs h %& Rkkfydk&I ØŒ laŒ fookn dk fooj.k lek/kku jkf'k 1 2 3 fcgkj foÙk vf/kfu;e] 1981, Hkkx I d s v/khu fookfnr dj dh jkf'k dk 10 izfr'krA nkok d s leFkZu e sa iiz = IX lh vFkok iiz = IX 1. d s nkf[ky ugh a fd; s tku s ds dkj.k mRiUu dkbs Z fookn A fookfnr cdk;k dj& jkf'k dk iPphl tgk¡ fookn e]sa Øekda 1 e sa mYyfs[kr d s flok;] izfr'krA 2. cdk;k dj& jkf'k :i; s 10,00,000 ¼nl yk[k½ l s vuf/kd gk]s tgk¡ fookn e]sa Øekda 1 e sa mYyfs[kr d s flok;] :Œ2,50,000/-¼nk s yk[k ipkl gtkj½ tkMs + cdk;k dj&jkf’k :Œ 10,00,000 ¼nl yk[k½ l s 10,00,000/- ¼nl yk[k½ l s vf/kd 3. vf/kd ijUrq 1,00,00,000 ¼,d djkMs ½+ l s fookfnr cdk;k dj jkf'k dk cÙkhl vuf/kd gk]s izfr'krA :Œ 31,30,000/-¼bdrhl yk[k rhl tgk¡ fookn e]sa Øekda 1 e sa mYyfs[kr d s flok;] gtkj½ tkMs + 1,00,00,000/- ¼,d djkMs ½+ 4. cdk;k dj&jkf’k :Œ 1,00,00,000 ¼,d djkMs ½+ l s vf/kd fookfnr cdk;k dj jkf'k dk l s vf/kd gk]s pkyhl izfr'krA fof/k d s v/khu fdlh vkn's k l s vf/kjkfsir 'kkfLr fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lnw dh 5. vFkok lnw l s mRiUu fookn jkf'k dk nl ifzr'krA Rkkfydk&II ØŒ laŒ fookn dk fooj.k lek/kku jkf'k 1 2 3 :i; s 10,00,000 ¼nl yk[k½ l s vuf/kd fookfnr cdk;k dj jkf'k dk rhl izfr'krA 1. fookfnr cdk;k dj jkf'k d s fy,A :Œ 3,00,000/- ¼rhu yk[k½ tkMs + :Œ 10,00,000 ¼nl yk[k½ l s vf/kd ijUrq 10,00,000/- ¼nl yk[k½ l s vf/kd 2. 1,00,00,000 ¼,d djkMs ½+ l s vuf/kd fookfnr fookfnr cdk;k dj jkf'k dk lSarhl cdk;k dj jkf’k d s fy,A izfr'krA :Œ 36,30,000/- ¼NÙkhl yk[k rhl :Œ 1,00,00,000 ¼,d djkMs ½+ l s vf/kd gtkj½ tkMs + 1,00,00,000/- ¼,d djkMs ½+ 3. fookfnr cdk;k dj jkf’k d s fy,A l s vf/kd fookfnr cdk;k dj jkf'k dk iSrkfyl izfr'krA fof/k d s v/khu fdlh vkn's k l s vf/kjkfsir 'kkfLr fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lnw dh 4. vFkok lnw l s mRiUu fookn jkf'k dk nl ifzr'krA (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 5 Li"Vhdj.k I& lek/kku&jkf’k e sa Lohd`r dj dk Hkqxrku 'kkfey ugh a gkxs k ,o a i{kdkj Lohd`r dj dh lia .w kZ jkf’k tek djxs kA Li"Vhdj.k II& fookn d s lek/kku d s fy, bPNqd fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwoZ] fookfnr jkf’k d s en e sa lek/kku jkf’k d s lerqY; ;k vf/kd jkf’k dk Hkqxrku igy s gh dj fn;k gk]s rk s mDr jkf’k lek/kku&jkf’k dh ekuh tk;xs h fdUrq lek/kku&jkf’k l s vf/kd tek jkf’k okil ugh a dh tk,xhA Li"Vhdj.k III& fookn d s lek/kku d s fy, bPNqd fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwoZ] fdlh fookfnr jkf’k dk s tek dj fn;k gk s rk s mDr jkf’k lek/kku&jkf’k dk Hkqxrku le>h tk,xh ,o a i{kdkj dk s dsoy varj&jkf’k dk Hkqxrku djuk gkxs kA (2) rr~le; izo`Ùk fdlh fof/k e sa vUrfoZ"V fdlh ckr d s gksr s gq, Hkh] fdUrq bl vf/kfu;e d s vU; izko/kkuk sa d s v/khu jgr s g,q ] 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 fofufnZ"V jkf'k bl vf/kfu;e e sa fofufnZ"V jhfr l s ,o a le; d s Hkhrj ljdkjh dk"skkxkj e sa tek dj nh xbZ gS] vkSj ml s fdlh vihyh; izkf/kdkjh d s le{k tkjh ugh a j[kk tk,xkA v/;k; III fookn ds lek/kku dk rjhdk 4. lek/kku ds fy, vkosnuA&(1) fookn d s lek/kku d s fy, bPNqd dkbs Z i{kdkj bl vf/kfu;e dh lekfIr d s iUnzg fnu iwoZ rd izi= lVs - I e sa viuk vkons u fofgr izkf/kdkjh d s le{k izLrqr djxs kA ¼2½ izR;ds fookn d s lek/kku gsrq vyx&vyx iiz = lVs &I e sa vkons u fofgr izkf/kdkjh d s le{k izLrqr djxs k] ftld s lkFk& (d) ,d lkS :i; s dk ,MgfslHk eqnzkda U;k;ky; Qhl gkxs k vkSj bld s lkFk fof/k d s v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r inkf/kdkjh }kjk fuxZr ek¡x&i= ,o a i{kdkj }kjk bl vk'k; dk ,d 'kiFk i= lya Xu gkxs k fd ble sa lfUufgr rF; lR; vkSj lgh gASa ¼[k½ Lohd`r dj d s Hkqxrku d s leFkuZ e sa dj&Hkqxrku d s lk{; ¼dk"skkxkj çek.k&i= pkyku lfgr½ ,o a foojf.k;k@sa okf"kZd fooj.kh dh çfr;k¡ lya Xu fd; s tk,xa (s ijUrq ;fn fookn fu/kkfZjr dj l s lca fa/kr u gkds j ek= 'kkfLr vFkok C;kt vf/kjkis .k l s lca fa/kr gS rk s fooj.kh@okf"kdZ fooj.kh dh Nk;k çfr nus k vfuok;Z ugh a gkxs kA ¼x½ okf.kT;&dj l;a qDr vk;qDr ¼vihy½ ;k okf.kT;&dj mik;qDr ¼vihy½ d s le{k yfEcr ekeyk sa e sa nk;j vihyh; vkons u dh lR;kfir çfr lya Xu gkxs h] (?k) okf.kT;&dj vk;qDr d s le{k yfEcr iqujh{k.k vkons u d s ekey s e sa iqujh{k.k vkons u dh lR;kfir çfr lya Xu gkxs h] (M-) U;k;kf/kdj.k d s le{k yfEcr vihy@iqujh{k.k vkons u d s ekey s e sa vihy@iqujh{k.k vkons u dh lR;kfir ifzr lya Xu gkxs h] (p) mPp U;k;ky; vFkok loksZPp U;k;ky; d s le{k] ;FkkfLFkfr] yfEcr jQs sjUs l vFkok fjV iVs h'ku vFkok ,lŒ,yŒihŒ d s ekey s e]sa lEcfa/kr jQs sjUs l vFkok fjV iVs h'ku vFkok ,lŒ,yŒihŒ dh lR;kfir ifzr lya Xu gkxs h] ¼N½ dj fu/kkZj.k@C;kt ;k 'kkfLr vf/kjkis .k@laoh{kk vkn's k dh lR;kfir çfr A ¼t½ vkons d }kjk lVs &I d s vkons u e sa fofgr LFkku ij viuk bZ&eys vkbZ0Mh0 ,o a nwjHkk"k l[a ;k vfuok;Z :i l s vfadr djxs kA ¼>½ fookn d s lek/kku d s fy, bPNqd fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwoZ fookfnr jkf'k d s en e sa dkbs Z jkf'k tek fd;k gk s rk s mll s lca fa/kr pkyku ,o a dk"skkxkj izek.k&i=A 6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 (3) mDr vkons u izi= izko/kkfur rjhd s l s Lokeh }kjk gLrk{kfjr ,o a lR;kfir gkxs k vFkok QeZ d s ekey s e sa QeZ dh vksj l s izkf/k—r lk>ns kj vFkok fgUnq vfoHkkftr ifjokj d s ekey s e sa ifjokj dk dÙkkZ vFkok dEiuh vf/kfu;e] 1956¼vf/kfu;e-1/1956½ d s v/khu xfBr dEiuh vFkok fdlh fof/k d s v/khu xfBr fuxe d s ekey s e]sa izc/a k fun's kd vFkok izeq[k dk;Zikyd inkf/kdkjh vFkok lkslkbZVh vFkok Dyc vFkok O;fDr;k sa d s lxa Bu] vFkok O;fDr legw vFkok ljdkjh foHkkx vFkok LFkkuh; izkf/kdkj d s ekey s e]sa izeq[k dk;iZ kyd inkf/kdkjh vFkok mld s izHkkjh inkf/kdkjh vFkok lHkh ekeyk sa esa ?kkfs"kr icz /a kd }kjk] vkons u izi= izko/kkfur rjhd s l s gLrk{kfjr ,o a lR;kfir gkxs k% (4) mi&/kkjk&(1) d s v/khu vkons u dju s oky s i{kdkj dk s fofgr izkf/kdkjh dk dk;kZy; izkfIr d s izrhd :i e sa iiz = lVs II e sa ,d izkfIr&jlhn nxs kA 5. vkosnu dk fu"iknuA&(1)/kkjk&4 e sa of.kZr vof/k ,o a vko';drkvk sa d s vuq:i tc rd vkons u ugh a gkxs k rc rd fdlh vkons u ij fofgr izkf/kdkjh }kjk fopkj ugh a fd;k tk;xs k% ¼2½ vkons u izkfIr d s lkr fnuk sa d s vna j fofgr izkf/kdkjh izi= lVs &III es a fyf[kr vkn's k }kjk vi.w kZ ,o a v'k)q vkons u dk s vLohÑr dj nxs k ftldh izfr i{kdkj dk s vxzlkfjr dh tk;xs h( ijUrq mi;qZDr vLohÑfr i{kdkj dk s u;k vkons u nkf[ky dju s l s ofapr ugh a djxs hA (3) fofgr izkf/kdkjh] i{kdkj }kjk vkons u izi= lVs - I e sa miyC/k djkb Z xb Z fookfnr jkf'k vkSj lek/kku&jkf'k d s ifjek.k dh tk¡p djxs k vkSj ,slh tk¡p d s lkr fnuk sa d s Hkhrj i{kdkj dk s çi= lVs &IV e sa fyf[kr :i l s lek/kku jkf'k ljdkjh dk"skkxkj e sa tek dju s ,o a mi&/kkjk&(4) d s [kMa (d) esa fofufnZ"V jhfr ,o a le; l s Hkqxrku d s lk{; d s :i e sa pkyku dh izfr miyC/k djku s dh lpw uk nxs k% ijUrq ;fn ;FkkfLFkfr vkons u dh izkfIr d s iUnzg fnuk sa d s vUnj i{kdkj dk s ,slh dkbs Z lpw uk ugh a Hkts h tkrh g S rk s fookfnr&jkf'k ,o a lek/kku&jkf'k dh x.kuk vkSj lek/kku d s fy, vkons u dk s Loh—r le>k tk;xs k vkSj i{kdkj mi&/kkjk&(4) d s [kMa (d) e sa fofufnZ"V jhfr l s ,o a le; d s Hkhrj ,slh lek/kku&jkf'k tek dju s d s fy, vxzlj gkxs kA (4)(d) mi&/kkjk&(3)d s v/khu lpw uk izkIr gkus s ij i{kdkj fcgkj eYw ;of)Zr dj fu;ekoyh] 2005 d s fu;e&27 esa izko/kkfur jhfr l s /kkjk&3 esa fofufnZ"V lek/kku jkf'k dk s ljdkjh dk"skkxkj e sa tek djxs kA lek/kku jkf'k dk Hkqxrku vf/kfu;e d s izHkkoh vof/k d s Hkhrj djuk vfuok;Z gkxs kA ([k) i{kdkj mi;qZDr lEi.w kZ lek/kku&jkf'k d s tek dju s d s lkr fnuk sa d s Hkhrj fookn dk s okil yus s d s fufeÙk vkons u mfpr U;k;ky; vFkok izkf/kdkj d s le{k nkf[ky djxs kA Li"Vhdj.kA& bl [kMa d s iz;kts ukFkZ**mfpr U;k;ky; vFkok izkf/kdkj** 'kCn l s vfHkizsr gS& (i) vihy d s ekey s e]sa okf.kT;&dj l;a qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½( (ii) okf.kT;&dj l;a qä vk;qä ¼iz'kklu½ d s le{k yfEcr fofo/k iqujh{k.k d s ekey s e]sa okf.kT;&dj l;a qä vk;qä ¼iz'kklu½( (iii) okf.kT;&dj vk;äq d s le{k yfEcr iqujh{k.k vkons u d s ekey s e]sa okf.kT;&dj vk;äq ( (iv) U;k;kf/kdj.k d s le{k yfEcr iuq jh{k.k vkons u d s ekey s e]sa U;k;kf/kdj.k( (v) jQs sjUs l vFkok fjV iVs h'ku d s ekey s e]sa mPp U;k;ky;( vkSj (vi) fo'k"sk vuqefr ;kfpdk (Special Leave Petition) ds ekey s e sa Hkkjr dk loksZPp U;k;ky;A (5) fofgr izkf/kdkjh mi&/kkjk&(4) d s [kMa ¼d½ d s vuqlkj lEi.w k Z lek/kku jkf'k d s tek dju s vkSj mi&/kkjk&(4) d s [kMa ([k) d s vuqlkj vko';d okilh vkons u nkf[ky dju s d s lkr fnuk sa d s Hkhrj iiz = lVs V e sa fookn d s lek/kku dk vkn's k djxs k( (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 7 ijUrq ;g fd ;fn fofgr izkf/kdkjh d s le{k fofuZfn"V lek/kku jkf'k dk s bl vf/kfu;e d s lekIr gkus s d s iwoZ Hkqxrku dju s dk lk{; rFkk mi;qZDr fookn okilh vkons u dk lk{; izLrqr ugh a djrk gS rk s fofgr iiz = lVs &VI e sa lquokbZ gsrq ,d volj nxs k ,o a ;qfDr;Dq r dkj.k izkIr ugh a gkus s ij i{kdkj d s lek/kku vkons u dk s lVs &VII es a jn~~n dj nxs kA (6) mi /kkjk&¼5) d s v/khu fuEufyf[kr ekeyk sa e sa fookn lek/kku vkn's k ikfjr gkus s ij& (i) U;k;kf/kdj.k d s le{k yfEcr iuq jh{k.k vkn's k vFkok (ii) jQs sjUs l vFkok (iii) fjV iVs h'ku vFkok (iv) fo'k"sk vuqefr ;kfpdk ¼Li's ky yho iVs h'ku½ ,slk ekuk tk;xs k fd mDr iqujh{k.k] jQs sjUs l] fjV iVs h'ku vFkok fo'k"sk vuqefr ;kfpdk okil yus s d s :i e sa [kkfjt dj fn; s x; s gS vkSj fdlh vkn's k vFkok fdlh U;k;ky; vFkok U;k;kf/kdj.k d s U;k;kn's k e sa fdlh izfrdyw ckr d s gksr s gq, Hkh] ,slk ekuk tk;xs k fd mDr iqujh{k.k] jQs sjUs l] fjV iVs h'ku vFkok fo'k"sk vuqefr ;kfpdk i{kdkj }kjk dHkh ugh a nf[ky dh x;h gAS (7) mi&/kkjk&(5) d s v/khu lek/kku vkn's k ikfjr gkus s ij] fofgr izkf/kdkjh& (d) U;k;kf/kdj.k d s le{k yfEcr iqujh{k.k dk s NkMs d+ j] vihy vFkok iqujh{k.k fookn d s lek/kku d s ekey s e]sa lxa r dk;Zokgh e]sa ,sl s lek/kku d s i.w k Z C;ksj s d s lkFk bl vk'k; dk vkn's k vfHkfyf[kr djxs k fd fookn d s lek/kku gk s tku s d s vkykds e sa bl dk;Zokgh dk s pyku s dh vko’;drk ugh gS( ([k) bl mi/kkjk&d s [kMa (d) e sa fofufnZ"V fookn vFkok U;k;kf/kdj.k] fdlh mPp U;k;ky; vFkok lokPsZa p U;k;ky; d s le{k yfEcr ekeyk sa dk s NkMs d+ j] fookn d s lek/kku d s ekey s e]sa lkr fnuk sa d s Hkhrj lek/kku vkn's k dh lPph izfrfyfi lca fa/kr izkf/kdkjh dk s Hkts xs k tgk¡ ,slk fookn yfEcr gS] vkSj mDr vkn's k izkIr gkus s ij lEcfa/kr izkf/kdkjh lxa r dk;Zokgh e sa ,sl s lek/kku d s i.w k Z C;ksj s d s lkFk bl vk’k; dk vkn's k vfHkfyf[kr djxs k fd fookn d s lek/kku gk s tku s d s vkykds e sa bl dk;Zokgh dk s pyku s dh vko';drk ugh a gAS Li"Vhdj.k% bl mi&/kkjk&d s iz;kts ukFkZ **lxa r dk;Zokgh** 'kCn l s vfHkizsr gS fof/k d s v/khu ikfjr fdlh vkn's k l s mRiUu vihy] iqujh{k.k iqufoZykds u] jQs sjsUl] fjV ihVh'ku vFkok fo'k"sk vueq fr ;kfpdk ¼Li's ky yho ihVh'ku½ dh dk;Zokgh vkSj ble sa fdlh fof/k vFkok fcgkj ,o a mM+hlk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r izkf/kdkjh }kjk izkjEHk vkSj mud s le{k yfEcr dj] lnw vFkok 'kkfLr dh olyw h gsrq dk;Zokgh 'kkfey gkxs hA 8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 izi= lsV-I fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu fookn ds lek/kku gsrq vkosnu dk izi= [n[s k sa /kkjk&4(1) ,o a 4(2)] d s le{k ------------------------------------------------------------------- ------------------------------------------------------------------- eS]a ---------------------------------------------------------------¼iwjk uke lkQ v{kjk sa es½a ] firk --------------------------------- -------------------------------------------fuokl LFkku--------------------------------------------------------------nwjHkk"k l[a ;k----------------------- ----bZ&eys vkbZŒMhŒ--------------------------------------------------O;olk; dk uke----------------------------------------------------------- vFkok dh vksj ls -------------------------------------------------------------¼lk>ns kj QeZ@dEiuh@,ŒvkŒs ihŒ@fgUnq vfoHkkftr ifjokj½ vkSj fcgkj foÙk vf/kfu;e] 1981@fcgkj eYw ;of)Zr dj vf/kfu;e] 2005@vU; vf/kfu;e d s vUrxZr ftldh fuc/a ku l[a ;k------------------------------------fuEufyf[kr okn d s lek/kku gsrq vuqjk/s k djrk gw¡ % ¼d½ okn tgk¡ yfEcr gS-------------------------------------------------------------------------------------------- ¼[k½ fd; s x;s dfFkr nk"s k l s mRiUu dk;Zokfg;k sa d s C;ksj s fuEuor~ gS a %& ¼x½ dj fu/kkZj.k o"kZ ------------------------------ d s laoh{kk@djfu/kkZj.k@ iuq dZj fu/kkZj.k@ ’kkfLr ;k lnw vf/kjkis .k l s mRiUu ekxa i= tk s eq>@s geykxs k sa ij --------------------------------- ¼izkf/kdkjh dk uke½ d s }kjk rkfey djk;k x;k gS] vlxa r gaS vkSj ,sl s laoh{kk@dj fu/kkZj.k@iqudZjfu/kkZj.k@’kkfLr;k¡ lnw vf/kjkis .k vkn’s k d s vUrxZr Lohd`r dj@fu/kkZfjr dj@’kkfLr@lnw dh jkf’k fuEuor~ gS %& ¼d½ Lohd`r dj dh jkf’k % ¼[k½ Lohd`r dj Hkqxrku dh jkf'k % ¼x½ ekxa i= l[a ;k ,o a frfFk % ¼?k½ ekxa i= d s vuqlkj ekxa dh dqy jkf'k% ¼M-½ fookfnr ekxa dh jkf'k& ¼i½ fcgkj foÙk vf/kfu;e d s varxZr izi= IX vFkok IX-C lefiZr ugh a fd; s tku s d s QyLo:Ik fu/kkZfjr dj& (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 9 ¼ii½ mi;qDZ r ¼i½ d s vfrfjDr fu/kkZfjr dj d s en e sa ekxa dh jkf'k& ¼iii½ fookfnr lnw dh jkf'k& ¼iv½ fookfnr 'kkfLr dh jkf'k& ¼2½ bl lek/kku ;kts uk d s vkjHa k gkus s d s iwoZ fookfnr jkf'k d s en e sa tek dh x;h jf'k dk C;kSjk fuEuor gS %& pkyku l[a ;k frfFk en ¼dj@C;kt@'kkfLr½ jkf'k ¼3½ *eS@a geykxs }kjk #Œ----------------------- d s Hkqxrku ij fu/kkZfjr dj] :Œ------------------- ----------- d s Hkqxrku ij vf/kjkfs ir C;kt vkSj :Œ--------------------- d s Hkqxrku ij vf/kjkfs ir 'kkfLr ;k ,slh jkf'k ftlij lgefr gk]s dk Hkqxrku dj okn dk s fuiVkuk pkgrk gw¡@pkgr s gSAa eS@a geykxs funfs 'kr le; d s vUnj fu/kkZfjr jkf'k mfpr ljdkjh dk"s kkxkj esa Hkqxrku dju s dk oknk djrk gw¡@djr s gSAa ?kks"k.kk eS-a----------------------------------------------------------------------¼uke lkQ v{kjk sa e½sa ?kk"s k.kk djrk gw¡ dh bl vkons u e sa nh x;h lpw uk ,o a fof'kf"V;k¡ lgh ,o a i.w kZ gSAa frfFk---------------------------------------- vkons d dk gLrk{kj *tk s ykx w ugh a gk s ml s dkV nAsa gSfl;r 10 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 izi= lsV-II fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu ikorh dk izi= [n[s k sa /kkjk&4(4)] -------------------------------------------------------------------------------dk dk;kyZ ; izkfIr l[a ;k frfFk izi= lVs I e sa vkons u---------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------l s izkIr fd;kA pds Lyhi ¼1½ vkons u lR; vkSj lgh d s lca /a k e sa /kkjk&4¼2½¼d½ d s vUrxZr 'kiFk&i= nkf[ky gSA ¼2½ Lohd`r dj Hkqxrku d s leFkZu e sa /kkjk&4¼2½¼[k½ d s vUrxZr pkyku] dk"s kkxkj izek.k i= lfgr lya Xu gSA ¼3½ okf"kdZ fooj.kh dh izfr lya Xu gS ;k ughAa ¼4½ fookn l s lca fa /kr ek¡x&i= dh izfr lya Xu gSA ¼5½ ekeyk fookfnr gkus s d s leFkZu e sa lk{; nkf[ky gSA ¼6½ lVs &I e sa bZ&eys vkbZŒMhŒ ,o a nwjHkk"k l[a ;k vfa dr gSA ¼7½ dj fu/kkZj.k@iuq Zdj fu/kkZj.k@'kkfLr@laoh{kk vkn's k dh lR;kfir izfr lya Xu gSA ¼8½ bl vf/kfu;e d s ykx w gksu s d s iwoZ fookfnr jkf'k d s fo:) fd; s x;s Hkqxrku dk lk{; ¼pkyku ,o a dk"s kkxkj izek.k i= lfgr½ lya Xu gSA ¼9½ vkons u e sa lfUufgr fookn dh jkf'k LFkku % izkIrdÙkkZ dk gLrk{kj ,o a inuke eqgj % (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 11 izi= lsV-III fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu vLoh—r vkns'k dk izi= [n[s k sa /kkjk&5 (2)] -------------------------------------------------------------------------------dk dk;kyZ ; ¼1½ O;olk; dk uke ,o a Lo:i ftld s lca /a k esa izi= lVs I e sa vkons u izkIr fd;k x;k g S % ¼2½ mDr O;olk; dk i.w kZ irk % ¼3½ fuc/a ku l[a ;k % ¼4½ fookn dk dsl@lhŒMCyŒw tŒs lhŒ@,lŒ,yŒihŒ@ % jQs sjUs l l[a ;k ¼5½ fookfnr ekxa dh i—z fr % ¼6½ fookn l s lca fa/kr vof/k % vkns'k vkid s }kjk izi= lVs &I e sa nkf[ky fd;k x;k mDr vkons u ftldh bl dk;kZy; dh ikorh l[a ;k -------------------------------frfFk--------------------------------gS] ¼i½ vf/kfu;e dh /kkjk&4 e sa fu/kkZfjr vof/k d s vuq:i ugh a gS ¼ii½ vi.w kZ gS ¼iii½ v'kq) gS ¼iv½ fookn vFkok fookfnr jkf'k l s lca fa/kr lk{; i.w kZ:i.s k ugh a fn;k x;k gS ¼v½ vU; dkbs Z dkj.k& vr% izi= lVs &I e sa nkf[ky mDr vkons u] fcgkj djk/kku lek/kku vf/kfu;e] 2016 dh /kkjk&5(2) d s vuqlkj vLoh—r fd;k tkrk gSA LFkku % gLrk{kj frfFk % inuke eqgj % Kkikda ------------------------------------------------ fnukda ------------------------------------------------------ izfrfyfi vpa y izHkkjh----------------------------------------------------------------------------------------------------------------------------------- -------------------------------------@O;olk;h--------------------------------------------------------------------------------dk s vxzlkfjrA LFkku % gLrk{kj frfFk % inuke eqgj % 12 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 izi= lsV-IV fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5(3) ds v/khu vkns'k [n[s k sa /kkjk&5(3)] ¼1½ O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa lek/kku d s fy, vkons u izkIr fd;k x;k gS ¼2½ iiz = lVs &I dh ikorh l[a ;k ,o a frfFk % ¼3½ mDr O;olk; dk i.w kZ irk % ¼4½ fuc/a ku l[a ;k % ¼5½ fookn dk dsl@lhŒMCyŒw tŒs lhŒ@,lŒ,yŒihŒ@ jQs sjUs l l[a ;k ¼6½ fookfnr jkf'k dh i—z fr % ¼7½ fookn dh vof/k % vkns'k izi= lVs &I e sa nkf[ky vkons u d s vkykds es a lek/kku dh jkf'k fuEuor izxf.kr gS& fookfnr dj d s en e sa & vf/kjkfs ir 'kkfLr d s en e sa & vf/kjkfs ir C;kt d s en e sa & dqy jkf'k & vkidk s ;g fun's k fn;k tkrk gS fd fnukda ----------------- rd ---------------------- ¼vf/kfu;e½ d s vUrxZr Hkqxrku djr s gq, lk{; çLrqr djAsa vxj lek/kku gsrq nkf[ky vkons u d s iwoZ lek/kku jkf'k d s en esa Hkqxrku fd;k x;k gks rk s dk"s kkxkj çek.k&i= pkyku d s lkFk lya Xu djAsa LFkku % gLrk{kj frfFk % inuke eqgj % Kkikda ------------------------------------------------ fnukda ------------------------------------------------------ izfrfyfi O;olk;h------------------------------------------------------------------------------------------------------------------------------ --------------------------------------------------------------------------------------------------------------------------dk s vxzlkfjrA LFkku % gLrk{kj frfFk % inuke eqgj % (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 13 izi= lsV-V fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lek/kku vkns'k [n[s k sa /kkjk&5(5)] ¼1½ O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa ;g vkons u izkIr fd;k x;k gS % ¼2½ mDr O;olk; dk i.w kZ irk % ¼3½ fuc/a ku l[a ;k % ¼4½ fookn dk dsl@lhŒMCyŒw tŒs lhŒ@,lŒ % ,yŒihŒ@jQs sjUs l l[a ;k ¼5½ fookfnr ekxa dh i—z fr % ¼6½ fookn dh vof/k % ¼7½ i=kda ---------------- fnukda ------------- }kjk fuxZr izi= lVs &IV d s vuqlkj lek/kku dh % fu/kkZfjr jkf'k& ¼i½ fu/kkZfjr dj d s en e sa ¼ii½ C;kt d s en e sa ¼iii½ 'kkfLr d s en e sa ¼8½ fookn d s fo:) fd;k x;k Hkqxrku % ¼i½ fu/kkZfjr dj d s en e sa ¼ii½ C;kt d s en e sa ¼iii½ 'kkfLr d s en e sa vkns'k fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5 dh mi&/kkjk ¼5½ d s izko/kkuk sa d s vuqlkj ,rn~ }kjk fookn ftld s C;ksj s mij fn; s x; s gS]a dk lek/kku fd;k tkrk gSA LFkku % gLrk{kj frfFk % inuke eqgj % Kkikda ------------------------------------------------ fnukda ------------------------------------------------------ izfrfyfi& okf.kT;&dj vk;qDr&lg&iz/kku lfpo] fcgkj] iVuk@vpa y izHkkjh -------------------- ----------------vpa y@O;olk;h------------------------------------------------------------------------------------dk s vxzlkfjrA LFkku % gLrk{kj frfFk % inuke eqgj % 14 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 izi= lVs - VI fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 d s v/khu lpww uk [n[s k sa /kkjk&5(5)ijUrdq ] 1½ O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa ;g vkons u izkIr fd;k x;k g S % ¼2½ mDr O;olk; dk i.w kZ irk % ¼3½ fuc/a ku l[a ;k % ¼4½ fookn dk dsl@lhŒMCyŒw tŒs lhŒ@ ,lŒ,yŒihŒ@jQs sjUs l l[a ;k % ¼5½ fookfnr ekxa dh iz—fr % ¼6½ fookn dh vof/k % ¼7½ i=kda ---------------- fnukda ------------- % }kjk fuxZr iiz = lVs &IV d s vuqlkj lek/kku dh fu/kkfZjr jkf'k& ¼i½ fu/kkZfjr dj d s en e sa ¼ii½ C;kt d s en e sa ¼iii½ 'kkfLr d s en e sa ¼8½ fu/kkfZjr lek/kku jkf'k d s fo:) fd;k x;k Hkqxrku % ¼i½ fu/kkZfjr dj d s en e sa ¼ii½ C;kt d s en e sa ¼iii½ 'kkfLr d s en esa vkn's k fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5 dh mi&/kkjk ¼5½ d s izko/kkuk sa d s vuqlkj ,rn~ }kjk fookn ftld s C;ksjs mij fn; s x; s gS]a d s lek/kku jkf'k dk Hkqxrku dk lk{; vkid s }kjk izLrqr ugh a fd;k x;k g S lkFk gh /kkjk&5 dh mi&/kkjk ¼4½ d s [kMa ¼[k½ fookfnr ekeyk okilh vkons u dk lk{; ugh a nkf[ky fd;k x;k gSA vr,o ,rn~~ }kjk vkidk s v/kkfsyf[kr frfFk ,o a le; ij ;g dkj.k crku s dk volj fn;k tkrk gS fd D;k sa ugh a vkid s lek/kku vkons u dk s vLohÑr dj fn;k tk, A izkf/kdkjh ftld s le{k mifLFkr gkso&sa LFkku % frfFk % le; % gLrk{kj inuke eqgj uksV& i{kdkj dh vksj ls bl lwpuk ds vuqikyu esa pwd dh fLFkfr esa i{kdkj dks vkxs fcuk lquokbZ dk volj fn;s gq, fookn ds lek/kku gsrq nkf[ky vkosnu dks vLohÑr dj fn;k tk;sxkA (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 15 izi= lsV- VII fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 d s v/khu lek/kku vkosnu vLohÑr fd, tku s dh lwwpuk [n[s k sa /kkjk&5(5) ijUrdq ] ¼1½ O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa ;g vkons u izkIr % fd;k x;k gS ¼2½ mDr O;olk; dk i.w kZ irk % ¼3½ fuc/a ku l[a ;k % ¼4½ fookn dk dsl@lhŒMCyŒw tŒs lhŒ@,lŒ,yŒihŒ@ % jQs sjUs l l[a ;k ¼5½ fookfnr ekxa dh iz—fr % ¼6½ fookn dh vof/k % ¼7½ i=kda ---------------- fnukda ------------- }kjk fuxZr izi= lVs &IV d s vuqlkj lek/kku dh fu/kkfZjr % jkf'k& ¼i½ fu/kkZfjr dj d s en e sa ¼ii½ C;kt d s en e sa ¼iii½ 'kkfLr d s en e sa ¼8½ fu/kkfZjr lek/kku jkf'k d s fo:) fd;k x;k Hkqxrku ¼i½ fu/kkZfjr dj d s en e sa % ¼ii½ C;kt d s en e sa ¼iii½ 'kkfLr d s en esa vkns'k vkid s }kjk fookn d s lek/kku d s lca /a k e sa fu/kkZfjr lek/kku jkf'k d s Hkqxrku dk lk{; ,o a vf/kfu;e dh /kkjk&5 dh mi&/kkjk ¼4½ d s [k.M ¼[k½ d s vuqlkj vko';d fookn okilh d s fy, nkf[ky vkons u dh izfr izLrqr ugh a fd;k x;k gAS vkidk s bl lca /a k e sa fnukda ----------------------- dk s dkj.k i`PNk izLrqr dju s d s fy, ,d volj fn;k x;k; ijUrq vkid s }kjk mDr frfFk dk s dkbs Z dkjZokbZ ugh a dh x;hA vr% mi;qZDr fookn d s lek/kku gsrq vkid s vkons u dk s vLohÑr fd;k tkrk gSA gLrk{kj inuke eqgj ¼l0a l0a &fcØh&dj@l'a kk/s ku&08@2015& ½ fcgkj&jkT;iky d s vkn's k l]s ¼lqtkrk prqosZnh½] Okkf.kT;&dj vk;qDr&lg&iz/kku lfpo] fcgkj] iVukA ffffccccggggkkkkjjjj&&&&jjjjkkkkTTTT;;;;iiiikkkkyyyy dddd ss ss vvvvkkkknnnn''ss''ss kkkk llll]]ss]]ss llllttaattaa ;;;; ddddqqeeqqeekkkkjjjj]]]] lllljjjjddddkkkkjjjj dddd ss ss llllffffppppooooAAAA 16 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 7777 vvvviiiizhzhzhzhyyyy 2222000011116666 l0a ,y0th0&1&03@2016@68&yts —fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukda 5 vizhy 2016 dk s vueq r fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dk fuEufyf[kr vxa zts h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk idz kf'kr fd;k tkrk gS] ftl s Hkkjrh; lfao/kku d s vuqPNns &348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa zts h Hkk"kk e sa izkf/kd`r ikB le>k tk;xs k A ffffccccggggkkkkjjjj&&&&jjjjkkkkTTTT;;;;iiiikkkkyyyy dddd ss ss vvvvkkkknnnn''ss''ss kkkk llll]]ss]]ss llllttaattaa ;;;; ddddqqeeqqeekkkkjjjj]]]] lllljjjjddddkkkkjjjj dddd ss ss llllffffppppooooAAAA [Bihar Act-7, 2016] THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2016 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 its stood before it’s repeal by section-94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)] and disputes arising from proceedings till financial year 2011-12 under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity duty Act.1948 (Bihar Act 36 of 1948) and the Bihar Tax on Advertisement Act,2007. Be it enacted by the Legislature of the State of Bihar in the Sixty Seventh 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, 2016. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once and remain effective upto three months from the date of its notification; 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. (4) It shall be applicable to all such disuputes arising out from the proceedings under the law till the financial year 2011-12 and application for settlement of dispute shall be furnished by the party before fifteen days of the expiry of the Act and payament of settlement amount shall be deposited till the expiry of the Act. CHAPTER I Preliminary 2. Definitions. –In this Act, unless otherwi se requires in the context – (a) “admitted tax” means the amount of tax admitted as being payable in the returns filed by the party under the law; (b) “appeal” means an appeal under the law pending before the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy 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; (c) “assessed tax’ means tax determined as being payable under an order of assessment or reassessment under the law; (d) “dispute” means an appeal, revision, review, reference, Writ Petition or Special Leave Petition arising out of any order passed under the law and pending before, as the case may be, the following: – (i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), (ii) the Joint Commissioner of Commercial Taxes (Administration), (iii) the Commissioner of Commercial Taxes, (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 17 (iv) Commercial Taxes Tribunal, (v) the High Court, (vi) the Supreme Court of India, and includes, (1) a levy of tax, interest or penalty by an authority appointed or prescribed or authorized under the law or, (2) a proceeding for recovery of tax, interest 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; (e) In respect of a dispute “disputed amount” means, any tax, interest or penalty which is not admitted as being payable by the party; (f) “form” means a form appended to this Act ; (g) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as its 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 Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity Duty Act, 1948 (Bihar Act 36 of 1948) and Bihar Tax on Advertisement Act,2007. (h) “party” means a person who files an application under this Act for settlement of any dispute; (i) “Act” means the Bihar Settlement of Taxation Disputes Act, 2016; (j) “prescribed authority”, for the purposes of this Act, means: (i) In respect of any appeal pending, the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), before whom appeal is pending; (ii) Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme court in which the disputed amount is more than rupees One Crore, the Commissioner of Commercial Taxes. (iii) Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme Court in which the disputed amount is upto rupees One Crore, the concerned Joint Commissioner of Commercial Taxes (Administration), under whome jurisdiction the party is registered or the order of disputed amount has been passed. (iv) In respect of any other disputed cases pending before the Joint Commissioner of Commercial Taxes (Administration), the Joint Commissioner of Commercial Taxes (Administration) (k) “revision” means a petition for revision under the law pending before the the Commissioner of Commercial Tax 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 Tribunal under the Act ; (l) “settlement amount” means the amount upon payment of which the dispute shall be settled; (m) “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; (n) “turnover returned” means the gross turnover recorded in the returns filed by the party under the law; (o) other expressions not defined herein shall have the meanings respectively assigned to them under the law. 18 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 CHAPTER II Settlement of Disputes Settlement amount – (1) where the dispute relates to proceeding till financial year 2004-05, the settlement amount shall be at the rate specified in column (3) of the amount of dispute as mentioned in column (2) of the Table- I, and where the dispute relates to proceeding from financial year 2005-06 to financial year 2011-12, the settlement amount shall be as per Table-II below :- Table- I Sl. Particulars of the dispute Settlement Amount No. 1 2 3 1. Dispute arising out of non-submission of 10 (Ten) percent of disputed amount of tax. Form-IXC or Form IX in support of any claim preferred under Part I of the Bihar Finance Act, 1981. 2. Where the amount of arrear tax in dispute Twenty five percent of arrear tax in dispute does not exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl .No 1. 3. Where the amount of arrear tax in dispute Rs. 2,50,000 (Two Lakh fifty thousand) plus exceeds Rs. 10,00,000 (Ten Lakh) but does thirty two percent of the amount by which not exceed Rs. 1,00,00,000(one crore) the amount of arrear tax in dispute exceeds other than mentioned in Sl. No. 1. Rs. 10,00,000 (Ten Lakh). 4. Where the amount of arrear tax in dispute Rs. 31,30,000 (Thirty one Lakh thirty exceeds Rs. 1,00,00,000 (one crore) other thousand) plus forty percent of the amount than mentioned in Sl. No. 1. by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore). 5. For dispute arising out of an order levying Ten percent of disputed amount of penalty or penalty or interest under the law interest, as the case may be Table- II Sl.No. Particulars of the dispute Settlement Amount 1 2 3 1. For the amount of arrear tax in dispute does Thirty percent of arrear tax in dispute not exceed Rs. 10,00,000 (Ten Lakh) . 2. For the amount of arrear tax in dispute Rs. 3,00,000 (Three Lakh) plus thirty seven exceeds Rs. 10,00,000 (Ten Lakh) but does percent of the amount by which the amount not exceed Rs. 1,00,00,000 (one crore). of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) . 3. For the amount of arrear tax in dispute Rs. 36,30,000 (Thirty six Lakh thirty exceeds Rs. 1,00,00,000 (one crore). thousand) plus forty five percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore). 4. For dispute arising out of an order levying Ten percent of disputed amount of penalty or penalty or interest under the law interest, as the case may be Explanation I. - Settlement amount shall not include payament of admitted tax and the party shall deposite total amount of admitted tax. Explanation II. - If a party wishing to settle a dispute, has already deposited any amount of dispute which is equal or more than the settlement amount, before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount. Although the amount deposited in excess of the settlement amount will not be refunded. (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 19 Explanation III. - If a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement scheme, 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 in this Act, shall be deemed to have been settled and it shall not be proceeded before any appellate authority. CHAPTER III Manner of Settlement of Disputes 4. Application for settlement. – (1) Any party wishing to settle a dispute shall furnish to the prescribed authority, an application in form SET-I, before fifteen days of the expiry of the Act. (2) Seperate application for settlement of dispute in form SET-I, shall be furnished for every dispute before the prescribed authority along with - (a) bearing adhesive court-fee stamp for one hundred rupees and shall be accompanied by notice of demand issued by an authority appointed or prescribed or authorized under the law and an affidavit by the party to the effect that the facts contained therein are true and correct, (b) Accompanied by copies of returns/annual return and proof of tax payment (Copies of challan along with treasury certificate) in support of payment of admitted tax; Provided that if dispute is not related with assessed tax but related with imposition of penalty or interest only; copies of returns/annual return shall not be required to enclose. (c) accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Taxes (Appeal) or Deputy Commissioner Commercial Taxes (Appeal), (d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Taxes, (e) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before the Tribunal, (f) accompanied by a certified copy of the reference or Writ Petition or Special Leave Petition, in the case of a reference or Writ Petition or Special Leave pending before the High Court or the Supreme Court, as the case may be, (g) accompanied by a certified copy of assessment order/imposition of interest and penalty order/scruitny order. (h) applicant shall compulsorily mention his e-mail ID and telephone number on prescribed place of SET-I (i) accompanied by copies of challans along with treasury certificate if a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement seheme. (3) The said application will be signed and verified in the manner provided in the form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager in all cases: (4) The office of the prescribed authority shall grant a receipt in form SET-II to the party making an application under sub-section (1) as token of receipt of the said application. 20 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 5. Disposal of application. – (1) No application shall be considered by the prescribed authority unless the application conforms to the period and requirements of Section- 4. (2) The prescribed authority shall reject the incomplete and inaccurate application by an order in writing in form SET-III, a copy of which shall be forwarded to the party within seven days of the application being rejected; Provided that the rejection as aforesaid shall not debar the party from filing a fresh application. (3) The prescribed authority shall verify the computation of disputed amount and the settlement amount furnished by the party in the application in form SET-I and, within seven days of such verification, intimate the party in writing to deposit the settlement amount into Government Treasury and furnish the copy of the challan evidencing such payment within the time and in the manner specified in Clause (a) of sub-section (4); Provided that if no such intimation is sent to the party within fifteen days of the receipt of the application or the revised application, as the case may be the computation of the disputed amount, the settlement amount and the application for settlement shall be deemed to have been accepted and the party shall proceed to deposit the settlement amount as so deemed within the time and in the manner specified in Clause (a) of sub-section (4). (4)(a) Upon receipt of the intimation under sub-section (3), the party shall deposit into Government Treasury, in the manner provided in rule-27 of the Bihar Value Added Tax Rules, 2005, the settlement amount specified in Section- 3. The payment of settlement amount shall be deposited till the expiry of the Act. (b) The party shall, within seven days of the deposit of the entire settlement amount as aforesaid, file before the appropriate Court or authority a petition withdrawing the dispute. Explanation – For the purposes of this clause the expression “appropriate Court or authority” shall mean; (i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), in case of an appeal; (ii) the Joint Commissioner of Commercial Taxes (Administration), in case of a miscellaneous revision pending before the Joint Commissioner of Commercial Taxes (Administration); (iii) the Commissioner of Commercial Taxes, in case of a revision petition pending before the Commissioner of Commercial Taxes; (iv) the Tribunal, in case of a revision petition pending before the Tribunal; (v) the High Court, in case of a reference or Writ Petition; and (vi) the Supreme Court of India, in case of a Special Leave Petition. (5) The prescribed authority shall, within seven days of the deposit of the entire settlement amount, as required by clause (a) of sub-section (4), and filing of the withdrawal petition of the dispute, as required by clause (b) of sub-section (4), make an order in form SET-V settling the dispute; Provided that if the party does not produce the evidences of the deposit of the entire settlement amount as required by clause (a) of sub-section (4) and filing of the withdrawal petition of the dispute as required by clause (b) of sub-section(4), the prescribed authority shall give an opportunity in form SET-VI of being heard and if any reasonable ground is not provided by the party, the prescribed authority shall reject the application for settlement of dispute in form SET-VII (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 sub-section (5), the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been dismissed as withdrawn and notwithstanding anything to the contrary contained in any order or judgment of any Court or Tribunal, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed never to have been preferred by the party.

(cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 21 (7) Upon an order of settlement being passed under sub-section (5), the prescribed authority shall – (a) in the case of settlement of a dispute relating to an appeal or revision, other than a revision pending before the Tribunal, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement, (b) in the case of a settlement of a dispute (other than a dispute specified in clause (a) of this sub-section or a dispute pending before the Tribunal, any High Court or the Supreme Court) communicate, within seven days, to the authority before which such dispute is pending, a true copy of the order of settlement and the concerned authority shall, upon receipt of the said order, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement. Explanation-For the purposes of this sub-section, the expression “relevant proceeding” shall mean the proceeding of appeal, revision, review, reference, writ Petition or Special Leave Petition arising out of any order passed under the law and shall include a proceeding for recovery of tax, interest or penalty initiated by and pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914. 22 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 FORM SET-I (Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2016) [See Section 4(1)&4 (2)] Before the …………………………….. …………………………….. I, ……………………… (full name in block letters), son of …………….. residing at ………………………., Telephone No…………………… email ID…………………………………..*carrying on business under the trade name ………………………………….. or on behalf of the ………………… ……….(name of the *partnership firm/company/AOP/HUF/etc.) and having registration No. ……….. under the Bihar Finance Act, 1981, Bihar Value Added Tax Act, 2005/Other Acts request that the following case be settled. *A The case is pending before the …………………………………………. *B The details of proceedings arising out of an offence alleged to have been committed are as follows :- *C A notice of demand arising out of scrutiny/assessment/reassessment imposition of penalty or interest for the year ………… has been served on *me/us by ………………. (name of the authority), which is inconsistent and the amount of admitted tax/assessed tax/penalty/interest in such order of scrutiny/assessment/reassessment penalty or interest are given below – (a) Amount of admitted tax : (b) Amount paid as admitted tax : (c) Proces no and date of demand notice : (d) Amount of dues as per demand notice : (e) Amount of disputed demand- (i) tax levied due to non filing of form IX or IXC under Bihar Finance Act, 1981 (ii) amount demanded in respect of assessed tax other than mentioned in above (i) (iii) amount of interest levied (iv)amount of penalty levied (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 23 (2) The details of amount already deposited against disputed amount before commencement of this settlement scheme- Challan Date on account of Amount deposited no. Tax/Interest/Penalty 3. *I/We want to get the case(s) settled upon payment of Rs. …………on account of assessed tax, upon payment of Rs. .................. on account of interest and upon payment of Rs. ..................... on account of penalty, or such sum as may be agreed upon. *I/We undertake to pay the amount as may be agreed upon in the appropriate Government Treasury within such time as may be directed. Declaration: I, ……………………….. (full name in block letters) declare that the information and particulars furnished in this application are correct and complete. Date : (Signature of the applicant) *Strike out whichever is not applicable. (Status). 24 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 SET-II (Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2016) [See Section-4(4)] Office of the ……………………… Receipt No. Date – Received from ………………………. an application in form SET-I Check slip (1) an affidavit by the party to the effect that the facts contained therein are true and correct is enclosed in relation to section-4 (2)(a) (2) Copies of challan along with treasury certificate is enclosed in support of payment of admitted tax in relation to section-4 (2)(b) (3) Copy of annual return is enclosed or not. (4) Copy of demand notice regarding dispute is enclosed (5) Proof regarding dispute is enclosed (6) e-mail ID & telephone no. is mentioned in SET-I (7) Certified copies of assessment/re-assessment/penalty/ scruitny are enclosed (8) Proof of payment (Challans along with treasury certificate) of any amount deposited aganist disputed amount before commencement of this Act is enclosed (9) Amount of dispute involved in the application Place : Signature of receiving officer Seal : Designation (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 25 SET-III (Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act , 2016) [See Section-5(2)] Office of the ………………………… (1) Name and style of business in respect of which application in form SET-I has been received: (2) Complete Address of the said business: (3) Registration number: (4) Case/CWJC/SLP/Reference No. of dispute: (5) Nature of demand involved in dispute: (6) Period to which dispute relates: Order The aforesaid application in form SET-I filed by you and acknowledged vide receipt No. ………….. date …………. of this office, 1. does not conform to the requirements of section-4 2. is incomplete 3. is incorrect 4. is accompanied by incomplete evidence in respect of dispute and disputed amount 5. any other reason- Thus, the said application in form SET-I is here by rejected in accordance with the provisions of section-5(2) of the Bihar Settlement of Taxation Disputes Act , 2016. Place : Signature Date : Designation Seal : Memo No. Date – Copy forwarded to ……………………………. (Circle Incharge), …………… Circle / ……………………… (Dealer). Place : Signature Date : Designation Seal : 26 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 Form SET-IV (Order under section-5(3) of the Bihar Settlement of Taxation Disputes Act , 2016) [See Section-5(3)] 1. Name and style of business in respect of which application for settlement has been received: 2. Receipt No. and date vide which application in form SET-I acknowledged: 3. Complete Address of the said business : 4. Registration number: 5. Case/CWJC/SLP/Reference No. of dispute: 6. Nature of demand involved in dispute: 7. Period to which dispute relates: Order The amount payable for settlement in relation to application filed in SET-1 is calculated below- on account of disputed Tax - on account of interest imposed - on account of penalty imposed - Total Amount - You are hereby directed to produce evidence of payment under .................... (Act) by ........................(Date). If any amount has been deposited against disputed amount before commencement of this Act, you are required to produce copy of challans along with treasury certificate. Place : Signature Date : Designation Seal: Memo No. Date- Copy forwarded to ……………………….. (Dealer) Place : Signature Date : Designation Seal : (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 27 Form SET-V (Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section-5(5)] (1) Name and style of business in respect of which this application has been received: (2) Complete Address of the said business: (3) Registration number: (4) Case/CWJC/SLP/Reference No. of dispute: (5) Nature of demand involved in dispute: (6) Period to which dispute relates: (7) Settlement amount as per form SET-IV issued under letter no. ............. Dated .......... (i) on account of disputed Tax - (ii) on account of interest imposed - (iii) on account of penalty imposed - (8) Amount deposited against dispute (i) on account of disputed Tax - (ii) on account of interest imposed - (iii) on account of penalty imposed - Order The dispute whose details are set out above is hereby settled in accordance with the provisions of sub-section (5) of section-5 of the Bihar Settlement of Taxation Disputes Act, 2016. Place : Signature Date : Designation Seal: Memo No. Date- Copy forwarded to Commissinor-Cum-Principal Seceratary, Bihar, Patna/ Circle Incharge, ……………… Circle/ …………………… (dealer) Place : Signature Date : Designation Seal: 28 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7 अ(cid:22)ील 2016 Form SET-VI (Notice under the Bihar Settlement of Taxation Disputes Act , 2016) [See Proviso to Section-5(5)] (1) Name and style of business in respect of which this application has been received: (2) Complete Address of the said business: (3) Registration number: (4) Case/CWJC/SLP/Reference No. of dispute: (5) Nature of demand involved in dispute: (6) Period to which dispute relates: (7) Settlement amount as per form SET-IV issued under letter no. ............. Dated .......... (i) on account of disputed Tax - (ii) on account of interest imposed - (iii) on account of penalty imposed - (8) Amount deposited against dispute (i) on account of disputed Tax - (ii) on account of interest imposed - (iii) on account of penalty imposed - Order You have not produced complete evidences in respect of payment of settlement amount regarding dispute mentioned above; neither you have produced evidances regarding filing of the withdrawal petition of the dispute as required under clause (b) of sub-section (4) of Section-5. You are hereby given an opportunity to show cause at the following place and time as to why not your application for settlement of dispute should be rejected. Authority before whom to appear- Place- Date- Time- Signature Designation Seal: Note:- Failure on the part of the party to comply with the terms of this notice entails rejection of application for settlement of dispute without any further hearing to the party. (cid:27)बहार गजट (असाधारण), 7 अ(cid:22)ील 2016 29 Form SET-VII (Notice of rejection of application under the Bihar Settlement of Taxation Disputes Act , 2016) [See Proviso to Section 5(5)] (1) Name and style of business in respect of which this application has been received: (2) Complete Address of the said business: (3) Registration number: (4) Case/CWJC/SLP/Reference No. of dispute: (5) Nature of demand involved in dispute: (6) Period to which dispute relates: (7) Settlement amount as per form SET-IV issued under letter no. ............. Dated .......... (i) on account of disputed Tax - (ii) on account of interest imposed - (iii) on account of penalty imposed - (8) Amount deposited against dispute (i) on account of disputed Tax - (ii) on account of interest imposed - (iii) on account of penalty imposed - Order You have not produced complete evidences in respect of payment of settlement amount regarding dispute mentioned above; neither you have produced evidances regarding filing of the withdrawal petition of the dispute as required under clause (b) of sub-section (4) of Section-5. You have been given an opporrtunity to show cause in this regard on dated -----------. But no action was taken by you on the above date. Therefore the application filed by you for settlement of above dispute is being rejected. Signature Designation Seal: [(File No.Bikri-kar/Sansodhan-08/2015- )] By order of the Governor of Bihar, Commissioner-cum-principal Secretary, Commercial Taxes Department, Bihar, Patna By order of the Governor of Bihar, SANJAY KUMAR, 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) 2%4'5)1+4,0'ड(cid:17),ट.,प(cid:17),? Website: http://egazette.bih.nic.in