The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015

(cid:4)(cid:4)ननबबधधंं नन ससंं(cid:10)(cid:10) य याा पी0ट(cid:21)0-40 ॢॢबबह(cid:4)र गगजजटट [स(cid:3)ध(cid:3)रण [क(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 2(cid:25) (cid:26)(cid:4)वण 1(cid:19)3(cid:30) (cid:31)श(cid:15) (स(cid:14)(cid:15) पटन(cid:4) (cid:19)41) पपटटनन(cid:4)(cid:4)! बधु वार, 1(cid:19) [ग# त 2(cid:15)15 fof/k foHkkx ——— vf/klpw uk,a 19 vxLr 2015 lŒa ,y0th0&1&13@@22001155@yst% 111—ffccggkkjj ffoo//kkkkuu eeMaMa yy }}kkjjkk ;;FFkkkkiikkffjjrr ffuuEEuuffyyff[[kkrr vf/kfu;e] ffttlliijj jjkkTT;;iikkyy ffnnuukkddaa 1133 vvxxLLrr 2015 ddkk s s vvuueqeq ffrr nn s s ppqdqd sa sa gg]S]S bblldd ss }}kkjjkk lloo&&ZZ llkk//kkkkjj..kk ddhh llppww uukk dd ss ffyy;; ss iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg SS AA ffccggkkjj&&jjkkTT;;iikkyy dd s s vvkknn''ss kk ll]]ss eukts deq kj, lljjddkkjj dd s s l;a Dq r lfpoA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 [fcgkj vf/kfu;e 14] 2015] 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 iwo Z 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 oLr q djk/kku 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 fo|qr ’kYq d vf/kfu;e]1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foRrh; o"k Z 2010&11 rd d s dk;Zokfg;k as l s mRiUu fooknk sa d s lek/kku grs q vf/kfu;e A Hkkjr&x.kjkT; d s fN;klBo as 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] 2015 dgk tk ldxs kA (2) bldk foLrkj lEi.w k Z fcgkj jkT; e sa gksxkA (3) ;g rqjUr izoÙ` k gkxs k ,o a vf/klpw uk fuxeZ u dh frfFk l s rhu ekg rd ykx w jgxs kA (4) ;g ,sl s lHkh fooknk sa ij ykx w gkxs k tk s fof/k d s v/khu foÙkh; o"k Z 2010&11 rd dh dk;Zokfg;k as l s mRiUu gk as ,o a i{kdkj }kjk fookn d s lek/kku gsr q vkons u vf/kfu;e dh lekfIr d s iUngz fnu iwo Z rd fn;k x;k gk s ,o a lek/kku&jkf’k dk Hkxq rku 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 e sa tc rd fd lna Hk Z e sa vU;Fkk vifs{kr u gk&s ¼d½ **Loh—r dj** l s vfHkizsr gS fof/k d s v/khu i{kdkj }kjk nkf[ky fooj.kh e sa Lohdkj dh xb Z 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;Dq r vkjS {ks=h; vf/kdkfjrk oky s okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;äq ¼vihy½ d s le{k yfEcr vihy( ¼x½ **fu/kkfZjr dj** l s vfHkizsr gS fof/k d s v/khu dj&fu/kkZj.k vFkok iuq fu/Z kkZj.k vkn's k d s v/khu pdq k;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] iuq jh{k.k] iuq foyZ kds u] jQs sjUs l] fjV fiVh'ku vFkok fo'k"sk btktr l s ;kfpdk ¼,lŒ,yŒihŒ½%& (i) okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;Dq r ¼vihy½( (ii) okf.kT;&dj l;a äq vk;äq ¼i'z kklu½( (iii) okf.kT;&dj vk;äq ( (iv) okf.kT;&dj U;k;kf/kdj.k( (v) mPp U;k;ky; ( (vi) Hkkjr dk lokPsZ p U;k;ky; ( vkSj ble sa 'kkfey g&Sa (1) fof/k d s v/khu fu;Dq r 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 mMh+lk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;äq 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 gsr q dk;Zokgh( (³-) fdlh fookn d s lca /a k e sa **fookfnr jkf'k** l s vfHkizsr gS dkbs Z dj] lnw vFkok 'kkfLr dh jkf'k tk s i{kdkj }kjk n;s dj d s :i e as Lohdkj ugh a fd;k x;k gS( (p) **iiz =** 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 iow Z 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 बहार गजट (असाधारण), 19 अग(cid:28) त 2015 3 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] 1948 ¼fcgkj 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 grs q vkons u nkf[ky djrk gk(s (>) **vf/kfu;e** l s vfHkizsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015( (¥) bl vf/kfu;e d s iz;kts ukFk Z **fofgr izkf/kdkjh** l s vfHkizsr gS& (i) fdlh vihy d s lEc/a k e sa okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;Dq r ¼vihy½ ftud s le{k vihy yfEcr gS] (ii) vk;äq vFkok U;k;kf/kdj.k d s le{k yfEcr dkbs Z iuq jh{k.k vFkok mPp U;k;ky; d s le{k yfEcr fjV ihVh'ku vFkok jQs sjUs l vFkok lokPsZ p U;k;ky; d s le{k yfEcr fo'k"sk vueq fr ;kfpdk ¼,lŒ,yŒihŒ½ d s ekey s e sa okf.kT;&dj vk;äq ( (iii) vU; fdlh ekey s e sa lca fa/kr izeMa y d s iHz kkjh okf.kT;&dj l;a äq vk;äq ¼i'z kklu½ (V) **iuq jh{k.k** l s vfHkizsr gS fof/k d s v/khu iuq jh{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;Dq r okf.kT;&dj vk;äq vFkok U;k;kf/kdj.k d s le{k yfEcr gk(s (B) **lek/kku&jkf'k** l s vfHkirzs gS og jkf'k ftldk Hkxq rku 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 vkoÙk*Z* l s vfHkirzs gS fof/k d s v/khu i{kdkj }kjk fooj.kh e sa vfHkfyf[kr fd;k x;k ldy vkoÙk(Z (.k) vU; vfHkO;fDr;k sa d]s tk s ble sa ifjHkkf"kr ugh a gS]a vFk Z gkxsa s tk s fof/k d s v/khu Øe'k% muds ifzr leunq fs’kr fd, x, gkAsa v/;k; II fookn dk lek/kku 3. lek/kku&jkf'kA & ¼1½ tgk¡ fookn foÙkh; o"k Z 2004&05 rd dh dk;Zokfg;k sa l s lca fa/kr gk as ogk¡ lek/kku&jkf’k rkfydk& I d s LrEHk 2 e sa mfYyf[kr ekeyk sa ds fy, mud s lkeu s LrEHk 3 ;k 4 ;k 5 e sa mYyfs[kr nj d s vuqlkj ,o a tgk¡ fookn foÙkh; o"k Z 2005&06 l s foÙkh; o"k Z 2010&11 rd dh dk;Zokfg;k sa l s lca fa/kr gS a ogk¡ lek/kku& jkf’k fuEu rkfydk II d s vuqlkj gkxs h %& Rkkfydk& I ØŒ fookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl djus ij vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5 fcgkj foÙk vf/kfu;e] fookfnr dj dh jkf'k fookfnr dj dh jkf'k dk fookfnr dj dh jkf'k 1981, Hkkx I d s v/khu dk 10 ifzr'krA 10 ifzr'krA dk 10 ifzr'krA nkok d s leFkuZ e sa iiz = 1. IX lh vFkok iiz = IX d s nkf[ky ugh a fd; s tku s d s dkj.k mRiUu dkbs Z fookn A tgk¡ fookn e]sa Øekda 1 fookfnr cdk;k dj& fookfnr cdk;k dj& jkf'k fookfnr cdk;k dj& e sa mYyfs[kr d s flok;] jkf'k dk rbs Zl çfr’kr dk pkSchl çfr’kr jkf'k dk iPphl 2. cdk;k dj& jkf'k :i; s ifzr'krA 10,00,000 ¼nl yk[k½ l s vuf/kd gk]s 4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 Ø Œ fookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl djus ij vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5 tgk¡ fookn e]sa Øekda 1 :Œ 2,30,000/- ¼nk s :Œ 2,40,000/- ¼nk s yk[k :Œ 2,50,000/- ¼nk s e sa mYyfs[kr d s flok;] yk[k rhl gtkj½ tkMs + pkyhl gtkj½ tkMs + yk[k ipkl gtkj½ cdk;k dj&jkf’k :Œ 10,00,000/- ¼nl 10,00,000/- ¼nl yk[k½ tkMs + 10,00,000/- 3. 10,00,000 ¼nl yk[k½ yk[k½ l s vf/kd l s vf/kd fookfnr cdk;k ¼nl yk[k½ l s vf/kd l s vf/kd ijUr q fookfnr cdk;k dj dj jkf'k dk bdrhl fookfnr cdk;k dj 1,00,00,000 ¼,d jkf'k dk rhl ifzr'krA jkf'k dk cÙkhl djkMs ½+ l s vuf/kd gk]s ifzr'krA ifzr'krA tgk¡ fookn e]sa Øekda 1 :Œ 29,30,000/- :Œ 30,30,000/- ¼rhl :Œ 31,30,000/- e sa mYyfs[kr d s flok;] ¼mUrhl yk[k rhl yk[k rhl gtkj½ tkMs + ¼bdrhl yk[k rhl cdk;k dj&jkf’k :Œ gtkj½ tkMs + 1,00,00,000/- ¼,d gtkj½ tkMs + 1,00,00,000 ¼,d 1,00,00,000/- ¼,d djkMs ½+ l s vf/kd fookfnr 1,00,00,000/- 4. djkMs ½+ l s vf/kd gk]s djkMs ½+ l s vf/kd cdk;k dj jkf'k dk ¼,d djkMs ½+ l s vf/kd fookfnr cdk;k dj mupkyhl ifzr'krA fookfnr cdk;k dj jkf'k dk vMr+ hl jkf'k dk pkyhl ifzr'krA ifzr'krA fof/k d s v/khu fdlh fookfnr] ;FkkfLFkfr] fookfnr] ;FkkfLFkfr] fookfnr] ;FkkfLFkfr] vkn's k l s vf/kjkfsir 'kkfLr vFkok lnw dh 'kkfLr vFkok lnw dh jkf'k 'kkfLr vFkok lnw dh 5. 'kkfLr vFkok lnw l s jkf'k dk nl ifzr'krA dk nl ifzr'krA jkf'k dk nl mRiUu fookn ifzr'krA Rkkfydk& II ØŒ fookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl djus ij vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5 :i; s 10,00,000 ¼nl fookfnr cdk;k dj fookfnr cdk;k dj jkf'k fookfnr cdk;k dj yk[k½ l s vuf/kd jkf'k dk vBkbZl dk mUrhl çfr’kr jkf'k dk rhl 1. fookfnr cdk;k dj jkf'k çfr’kr ifzr'krA d s fy,A :Œ 2,80,000/- ¼nk s :Œ 2,90,000/- ¼nk s yk[k :Œ 3,00,000/- :Œ 10,00,000 ¼nl yk[k vLlh gtkj½ uCc s gtkj½ tkMs + ¼rhu yk[k½ tkMs + yk[k½ l s vf/kd ijUr q tkMs + 10,00,000/- 10,00,000/- ¼nl yk[k½ 10,00,000/- ¼nl 1,00,00,000 ¼,d 2. ¼nl yk[k½ l s vf/kd l s vf/kd fookfnr cdk;k yk[k½ l s vf/kd djkMs ½+ l s vuf/kd fookfnr cdk;k dj dj jkf'k dk NÙkhl fookfnr cdk;k dj fookfnr cdk;k dj jkf’k jkf'k dk iraS hl ifzr'krA jkf'k dk lSarhl d s fy,A ifzr'krA ifzr'krA :Œ 1,00,00,000 ¼,d :Œ 34,30,000/- :Œ 35,30,000/- ¼iSra hl :Œ 36,30,000/- 3. djkMs ½+ l s vf/kd fookfnr ¼pkSrhl yk[k rhl yk[k rhl gtkj½ tkMs + ¼NÙkhl yk[k rhl cdk;k dj jkf’k d s fy,A gtkj½ tkMs + 1,00,00,000/- ¼,d gtkj½ tkMs + बहार गजट (असाधारण), 19 अग(cid:28) त 2015 5 ØŒ fookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl djus ij vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5 1,00,00,000/- ¼,d djkMs ½+ l s vf/kd fookfnr 1,00,00,000/- djkMs ½+ l s vf/kd cdk;k dj jkf'k dk ¼,d djkMs ½+ l s vf/kd fookfnr cdk;k dj pokfyl ifzr'krA fookfnr cdk;k dj jkf'k dk rSrkfyl jkf'k dk iSrkfyl ifzr'krA ifzr'krA fof/k d s v/khu fdlh fookfnr] ;FkkfLFkfr] fookfnr] ;FkkfLFkfr] fookfnr] ;FkkfLFkfr] vkn's k l s vf/kjkfsir 'kkfLr vFkok lnw dh 'kkfLr vFkok lnw dh jkf'k 'kkfLr vFkok lnw dh 4. 'kkfLr vFkok lnw l s jkf'k dk nl ifzr'krA dk nl ifzr'krA jkf'k dk nl mRiUu fookn ifzr'krA Li"Vhdj.k I & lek/kku&jkf’k e sa Lohd`r dj dk Hkxq rku 'kkfey ugh a gkxs k ,o a i{kdkj Lohd`r dj dh lia .w k Z jkf’k tek djxs kA Li"Vhdj.k II & fookn d s lek/kku d s fy, bPNdq fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwo]Z fookfnr jkf’k d s en e sa 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 dh 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 & fookn d s lek/kku d s fy, bPNdq fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwo]Z fdlh fookfnr jkf’k dk s tek dj fn;k gk s rk s mDr jkf’k lek/kku&jkf’k dk Hkxq rku le>h tk,xh ,o a i{kdkj dk s dsoy varj&jkf’k dk Hkxq rku djuk gkxs kA (2) rr~le; izoÙ` 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; 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 fofufn"ZV jkf'k bl vf/kfu;e es a fofufn"ZV jhfr l s ,oa le; d s Hkhrj ljdkjh dk"skkxkj e sa tek dj nh xb Z 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, bPNdq dkbs Z i{kdkj bl vf/kfu;e dh lekfIr d s iUngz fnu iwo Z rd izi= lVs - I e sa viuk vkons u fofgr çkf/kdkjh d s le{k izLrqr djxs k ftld s lkFk (d) ,d lkS :i; s dk ,MgfslHk U;k;ky; Qhl enq zkda gkxs k vkSj bld s lkFk fof/k d s v/khu fu;Dq r 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 Hkxq rku d s leFkuZ e sa dj&Hkxq rku ds lk{; ,o a foojf.k;k sa dh çfr;k¡ lya Xu fd; s tk,xa As ¼x½ okf.kT;&dj l;a Dq r vk;Dq r ¼vihy½ ;k okf.kT;&dj mik;Dq r ¼vihy½ d s le{k yfEcr ekeyk sa e as nk;j vihyh; vkons u dh lR;kfir çfr lya Xu gkxs h] (?k) okf.kT;&dj vk;Dq r d s le{k yfEcr iuq jh{k.k vkons u d s ekey s e sa iuq jh{k.k vkons u dh lR;kfir çfr lya Xu gkxs h] (M-) U;k;kf/kdj.k d s le{k yfEcr vihy@iuq jh{k.k vkons u d s ekey s e sa vihy@iuq jh{k.k vkons u dh lR;kfir ifzr lya Xu gkxs h] (p) mPp U;k;ky; vFkok lokZsPp 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] (2) mDr vkons u iiz = izko/kkfur rjhd s l s Lokeh }kjk gLrk{kfjr ,oa lR;kfir gkxs k vFkok Qe Z d s ekey s e sa Qe Z dh vksj l s izkf/k—r lk>ns kj vFkok fgUn q vfoHkkftr ifjokj d s ekey s e sa ifjokj dk dÙkk Z vFkok dEiuh vf/kfu;e] 1956 ¼vf/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 icz /a k fun's kd vFkok iez [q k dk;iZ kyd inkf/kdkjh vFkok lkslkbVZ h 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 iez [q k dk;iZ kyd inkf/kdkjh vFkok mld s 6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 iHz kkjh inkf/kdkjh vFkok lHkh ekeyk sa esa ?kkfs"kr izc/a kd }kjk] vkons u izi= izko/kkfur rjhd s l s gLrk{kfjr ,o a lR;kfir gkxs k% ijUr q jkT; ljdkj] bl i;z kts ukFk Z jkti= e sa idz kf'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 (3) mi&/kkjk (1) d s v/khu vkons u djusoky s i{kdkj dk s fofgr izkf/kdkjh dk dk;kyZ ; 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 dh mi&/kkjk (1) dh vko';drkvk sa d s vu:q i tcrd vkons u ugh a gkxs k rcrd fdlh vkons u ij fofgr izkf/kdkjh }kjk fopkj ugh a fd;k tk;xs k% ijUr q fofgr izkf/kdkjh vkons u izkfIr d s lkr fnuk sa d s Hkhrj i{kdkj dk s /kkjk 4 dh mi&/kkjk (1) dh vko’;drkvk sa d s vu:q i vkons u nkf[ky dju s dk volj nsxk rFkk i{kdkj rnu:q i ,d **iqujhf{kr** vkons u izi= lVs I e sa nxs k ftle sa lcl s Åij e as yky L;kgh l s iuq jhf{kr 'kCn fy[kk gkxs k; ijUr q vkSj fd fofgr izkf/kdkjh rF;k sa vkSj ifjfLFkfr;k asa d s vkykds e sa fyf[kr :i e sa vfHkfyf[kr fd, tku s oky s dkj.kk sa l]s mDr lkr fnuk as dh vof/k dk s ml vof/k d s fy, c<+k ldxs k ftl s og mfpr le>Asa (2) ;fn i{kdkj mi&/kkjk (1) d s iFz ke ijUrdq e ssa izko/kkfur le; d s Hkhrj vFkok ;FkkfLFkfr] f}rh; ijUrdq e sa izko/kkfur foLrkfjr vof/k d s Hkhrj iuq jhf{kr vkons u nkf[ky dju s e sa foQy jgrk gS rk s fofgr inkf/kdkjh iiz = lVs III e sa fyf[kr vkn's k }kjk vkons u dk s vLoh—r dj nxs k ftldh ifzr] vLoh—fr dh frfFk l s lkr fnuk sa d s Hkhrj] i{kdkj dk s vxzlkfjr dh tk;xs h% ijUr q mi;qDZ r vLoh—fr i{kdkj dk s u;k vkons u nkf[ky dju s l s ofapr ugh a djxs hA (3) fofgr inkf/kdkjh] ;FkkfLFkfr] vkons u vFkok iuq jhf{kr vkons u izkIr gkus s d s lkr fnuk sa d s Hkhrj mle as nh xb Z fof'kf"V;k sa dh tkpa djxs k vFkok djk;xs kA (4) fofgr izkf/kdkjh] i{kdkj }kjk vkons u iiz = lVs - I e sa miyC/k djkb Z xbZ fookfnr jkf'k vkSj lek/kku&jkf'k d s ifjek.k dh tk¡p djxs k vkSj ;fn ,slh tkp¡ e sa mDr nkus k sa jkf'k;k¡ lgh ik;h tkrh g Sa rk s fofgr inkf/kdkjh ,slh tk¡p d s lkr fnuk sa d s Hkhrj i{kdkj dk s fyf[kr :i e sa lek/kku jkf'k ljdkjh dk"skkxkj e sa tek dju s ,o a mi&/kkjk (6) d s [kMa (d) e sa fofufn"ZV jhfr l s Hkxq rku d s lk{; d s :i e sa pkyku dh ifzr miyC/k djku s dh lpw uk nxs k% ijUr q ;fn ;FkkfLFkfr vkons u vFkok iuq jhf{kr vkons u dh izkfIr d s iUngz fnuk sa d s vUnj i{kdkj dk s ,ls h dkbs Z lpw uk ugh a Hkts h tkrh gS rk s fookfnr&jkf'k ,oa 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 (6) d s [kMa (d) e sa fofufn"ZV jhfr l s ,o a le; d s Hkhrj ,ls h lek/kku&jkf'k tek dju s d s fy, vxzlj gkxs kA (5) (d) ;fn mi&/kkjk (4) d s v/khu tk¡p e sa fofgr izkf/kdkjh ikrk gS fd mi;DqZ r x.kuk lgh ugh a gS rk s og iiz = lVs IV e sa vkn's k }kjk i{kdkj dk s lfwpr djxs kA ([k) i{kdkj [kMa (d) e sa fofufn"ZV vkn's k izkIr gkus s ij [kMa (d) d s v/khu ikfjr vkn's k d s vkykds e as lek/kku gsr q u;k vkons u nkf[ky dj ldxs kA (6) (d) mi&/kkjk (4) 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 e sa izko/kkfur jhfr l s /kkjk 3 e sa fofufn"ZV lek/kku jkf'k dk s ljdkjh dk"skkxkj e sa tek djxs kA ([k) i{kdkj mi;DqZ r lEi.w k Z 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 i;z kstukFk Z **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 äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;Dq r ¼vihy½( (ii) okf.kT;&dj l;a äq vk;äq ¼i'z kklu½ d s le{k yfEcr fofo/k iuq jh{k.k d s ekey s e]as okf.kT;&dj l;a äq vk;äq ¼i'z kklu½( (iii) okf.kT;&dj vk;äq d s le{k yfEcr iuq jh{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 iqujh{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 vueq fr ;kfpdk (Special Leave Petition) d s ekey s e sa Hkkjr dk lokPZs p U;k;ky;A (7) fofgr izkf/kdkjh mi&/kkjk (6) d s [kMa ¼d½ d s vuqlkj vko';d lEi.w k Z lek/kku jkf'k d s tek dju s vkSj mi&/kkjk (6) d s [kMa ([k) d s vuqlkj vko';d okilh vkons u nkf[ky dju s d s lkr fnuk sa d s Hkhrj] izi= lVs V e sa fookn d s lek/kku dk vkn's k djxs kA बहार गजट (असाधारण), 19 अग(cid:28) त 2015 7 (8) mi /kkjk ¼7) 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 iqujh{k.k vkn's k vFkok (ii) jQs sjUs l vFkok (iii) fjV iVs h'ku vFkok (iv) fo'k"sk vueq fr ;kfpdk ¼Li's ky yho iVs h'ku½ ,slk ekuk tk;xs k fd mDr iuq jh{k.k] jQs sjUs l] fjV iVs h'ku vFkok fo'k"sk vueq fr ;kfpdk okil yus s d s :i esa [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 as fdlh ifzrdyw ckr d s gksr s g,q Hkh] ,slk ekuk tk;xs k fd mDr iqujh{k.k] jQs sjUs l] fjV iVs h'ku vFkok fo'k"sk vueq fr ;kfpdk i{kdkj }kjk dHkh ugh a nf[ky dh x;h gSA (9) mi&/kkjk (7) 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 iuq jh{k.k dk s NkMs d+ j] vihy vFkok iuq jh{k.k fookn d s lek/kku d s ekey s e]sa lxa r dk;Zokgh e]as ,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) esa fofufn"ZV 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 ifzrfyfi 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 gSA Li"Vhdj.k% bl mi&/kkjk d s i;z kts ukFk Z **lxa r dk;Zokgh** 'kCn l s vfHkizsr gS fof/k d s v/khu ikfjr fdlh vkn's k l s mRiUu vihy] iuq jh{k.k iuq foyZ kds u] jQs sjUs l] 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 mMh+lk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;Dq r vFkok fofgr vFkok çkf/kd`r izkf/kdkjh }kjk izkjEHk vkSj mud s le{k yfEcr dj] lnw vFkok 'kkfLr dh olyw h gsr q dk;Zokgh 'kkfey gkxs hA izi= lsV- I fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu fookn ds lek/kku gsrq vkosnu dk izi= [n[s k sa /kkjk 4(1)] d s le{k ------------------------------------------------------------------- ------------------------------------------------------------------- eS]a ---------------------------------------------------------------¼ijw k uke lkQ v{kjk sa e½sa] firk ------------------------------------------------------------------------- fuokl LFkku--------------------------------------------------------------nwjHkk"k l[a ;k------------------------------- bZ&eys vkbŒZ MhŒ--------------------------------------------- O;olk; dk uke-----------------------------------------------------------vFkok dh vksj l s -------------------------------------------------------------¼lk>ns kj Qe@Z dEiuh@,ŒvkŒs ihŒ@fgUn q 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 gsr q vuqjk/s k djrk gw¡ % ¼d½ okn tgk¡ yfEcr gS-------------------------------------------------------------------------------------------- ¼[k½ fd; s x; s dfFkr nk"sk l s mRiUu dk;Zokfg;k sa d s C;ksj s fuEuor ~ gSa %& ¼x½ dj fu/kkZj.k o"k-Z-----------------------------------d s loa h{kk@djfu/kkZj.k@ iuq dZjfu/kkZj.k@’kkfLr ;k lnw vf/kjkis .k l s mRiUu ekxa i= tk s e>q @s geykxs k sa ij --------------------------------- ¼izkf/kdkjh dk uke½ d s }kjk rkfey djk;k 8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 x; k gS] vlxa r gaS vkSj ,sl s laoh{kk@dj fu/kkZj.k@iuq dZjfu/kkZj.k@’kkfLr ;k lnw vf/kjkis .k vkn’s k d s vUrxZr Lohd`r dj@fu/kkfZjr dj@’kkfLr@lnw dh jkf’k fuEuor ~ gS %& ¼d½ Lohd`r dj dh jkf’k % ¼[k½ Lohd`r dj Hkxq rku dh jkf'k % ¼x½ ekxa i= l[a ;k ,o a frfFk % ¼?k½ ekxa i= d s vuqlkj ekxa dh jkf'k % ¼M-½ çi= IX vFkok IX C lefiZr ugh a fd; s tku s d s QyLo:i fu/kkfZjr dj dh jkf’k % ¼p½ ekxa i= izkfIr dh frfFk % ¼N½ ekxa h xb Z dj dh jkf'k % ¼t½ ekxa h xb Z lnw dh jkf'k % ¼>½ ekxa h xb Z 'kkfLr dh jkf'k % ¼2½ *eS@a geykxs }kjk fu/kkfZjr jkf'k :Œ------------------------------¼vda k sa e½sa ;k ,slh jkf'k ftlij lgefr gk]s dk Hkxq rku dj okn dk s fuiVkuk pkgrk gw¡@pkgr s gSAa eS@a geykxs funfs'kr le; d s vUnj fu/kkfZjr jkf'k mfpr ljdkjh dk"skkxkj e sa Hkxq rku dju s dk oknk djrk g¡w@djr s gSAa ?kks"k.kk eS-a----------------------------------------------------------------------¼uke lkQ v{kjk sa e½sa ?kk"sk.kk djrk g¡w dh bl vkons u e sa nh x;h lpw uk ,o a fof'kf"V;k¡ lgh ,o a i.w k Z gSAa frfFk---------------------------------------- vkons d dk gLrk{kj *tk s ykx w ugh a gk s ml s dkV nAas gSfl;r izi= lsV- II fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu ikorh dk izi= [n[s k sa /kkjk 4(2)] -------------------------------------------------------------------------------dk dk;kyZ ; izkfIr l[a ;k frfFk izi= lVs I e sa vkons u-------------------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------l s izkIr fd;kA LFkku % izkIrdÙkk Z dk gLrk{kj ,o a inuke egq j % izi= lsV- III fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu vLoh—r vkns'k dk izi= [n[s k sa /kkjk 5(2)] -------------------------------------------------------------------------------dk dk;kyZ ; O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa izi= lVs I e sa vkons u izkIr fd;k x;k gS % mDr O;olk; dk i.w k Z irk % fuc/a ku l[a ;k % fookn dk dls @lhŒMCyŒw tŒs lhŒ@,lŒ,yŒihŒ@ % jQs sjUs l l[a ;k fookfnr ekxa dh i—z fr % fookn l s lca fa/kr vof/k % बहार गजट (असाधारण), 19 अग(cid:28) त 2015 9 vkns'k vkid s }kjk iiz = lVs & I e sa nkf[ky fd;k x;k mDr vkons u ftldh bl dk;kyZ ; dh ikorh l[a ;k -------------------------- -----frfFk--------------------------------gS] vf/kfu;e dh /kkjk 5(1) d s vu:q i ugh a gS vkSj vkx s vki mDr /kkjk 5(1) d s ijUrdq dh vko';drkvk sa d s vuqlkj bl s iuq jhf{kr djku s e sa foQy jg sa gSA bl idz kj iiz = lVs 1 e sa nkf[ky mDr vkons u fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5 (2) d s ijUrdq d s vuqlkj vLoh—r fd;k tkrk gAS LFkku % gLrk{kj frfFk % inuke egq j % Kkikda ------------------------------------------------ fnukda ------------------------------------------------------ ifzrfyfi vpa y iHz kkjh---------------------------------------------------------------------------------------------------------------------------------------------------------------- --------@O;olk;h--------------------------------------------------------------------------------dk s vxzlkfjrA LFkku % gLrk{kj frfFk % inuke egq j % izi= lsV- IV fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5(5) ds v/khu vkns'k [n[s k sa /kkjk 5(5)] 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 % izi= I dh ikorh l[a ;k ,o a frfFk % mDr O;olk; dk i.w k Z irk % fuc/a ku l[a ;k % fookn dk dsl@lhŒMCyŒw tŒs lhŒ@,lŒ,yŒihŒ@ jQs sjUs l l[a ;k fookfnr jkf'k dh i—z fr % fookn dh vof/k % vkns'k izi= lVs & I e sa nkf[ky vkons u dh dfaMdk 2 e sa vkid s }kjk ifzrofsnr lek/kku dh jkf'k :Œ---------------------------gS] ijUr q v/kkgs Lrk{kjh }kjk vf/kfu;e d s izko/kkuk sa d s vuqlkj ixz f.kr lek/kku dh n;s jkf'k :Œ-------------------vkrh gS ¼v/kkgs Lrk{kjh dk ixz .ku lya Xu½ LFkku % gLrk{kj frfFk % inuke egq j % Kkikda ------------------------------------------------ fnukda ------------------------------------------------------ ifzrfyfi O;olk;h---------------------------------------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------dk s vxzlkfjrA LFkku % gLrk{kj frfFk % inuke egq j % 10 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 izi= lsV- V fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu lek/kku vkns'k [n[s k sa /kkjk 5(7)] O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa ;g vkons u izkIr fd;k x;k gS % mDr O;olk; dk i.w k Z irk % fuc/a ku l[a ;k % fookn dk dls @lhŒMCyŒw % tŒs lhŒ@,lŒ,yŒihŒ@ jQs sjUs l l[a ;k fookfnr ekxa dh i—z fr % fookn dh vof/k % /kkjk 3(1) d s lkFk lya Xu rkfydk e as fofufn"ZV vkons d d s fo:) fookfnr ekxa % dh jkf'k fookn d s fo:) fd;k x;k Hkxq rku % vkns'k fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5 dh mi&/kkjk 7 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 egq j % Kkikda ------------------------------------------------ fnukda ------------------------------------------------------ ifzrfyfi vpa y iHz kkjh-----------------------------------------------------------------------------------------------------------vpa y@O;olk;h---------------------- ----------------------------------------------------------------------------------dk s vxzlkfjrA LFkku % gLrk{kj frfFk % inuke egq j % fcgkj&jkT;iky d s vkn's k l]s eukts deq kj, ljdkj d s l;a Dq r lfpoA 19 vxLr 2015 l0a ,y0th0&1&13@2015@yts % 112 —fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukda 13 vxLr 2015 dk s vueq r fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dk fuEufyf[kr vxa tzs 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 vuPq Nns &348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa tzs h Hkk"kk e sa izkf/kd`r ikB le>k tk;xs k A fcgkj&jkT;iky d s vkn's k l]s eukts deq kj, ljdkj d s l;a Dq r lfpoA बहार गजट (असाधारण), 19 अग(cid:28) त 2015 11 THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015 [Bihar Act 14, 2015] 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 2010-11 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 sixth 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, 2015. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once and effective upto three months from the date of its notification. (4) It shall be applicable to all such disuputes arising out from the proceedings under the law till the financial year 2010-11 and application for settlement of dispute shall be furnished 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 otherwise 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, (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, 12 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 (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, 2015; (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) the Commissioner of Commercial Taxes, in respect of any revision petition pending before the Commissioner or before the Tribunal or in respect of any Writ Petition or reference pending before any High Court or any Special Leave Petition pending before the Supreme Court of India, (iii) the Joint Commissioner of Commercial Taxes (Administration) Incharge of the concerned Division, in any other case; (k) “revision” means a petition for revision under the law pending before 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. CHAPTER II Settlement of Disputes 3. 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) or (4) or (5) 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 2010-11, the settlement amount shall be as per Table-II below :- बहार गजट (असाधारण), 19 अग(cid:28) त 2015 13 Table- I Sl. On payment On payment No. made after one made after two On payment made month but before months from the within one month Amount of arrear expiry of two date of from the date of in dispute months from the commencement commencement of date of of this Act, till this Act commencement the expiry of this of this Act Act 1 2 3 4 5 1. Dispute arising out Ten percent of Ten percent of Ten percent of of non-submission disputed amount of disputed amount of disputed amount of Form-IXC or tax. tax. of tax. Form IX in support of any claim preferred under Part I of the Bihar Finance Act, 1981. 2. Where the amount Twenty three Twenty four Twenty five of arrear tax in percent of arrear percent of arrear percent of arrear dispute does not tax in dispute tax in dispute tax in dispute exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl. No. 1. 3. Where the amount Rs. 2,30,000 (Two Rs. 2,40,000 (Two Rs. 2,50,000 of arrear tax in Lakh thirty Lakh forty (Two Lakh fifty dispute exceeds Rs. thousand) plus thousand) plus thousand) plus 10,00,000 (Ten thirty percent of thirty one percent thirty two percent Lakh) but does not the amount by of the amount by of the amount by exceed Rs. which the amount which the amount which the amount 1,00,00,000(one of arrear tax in of arrear tax in of arrear tax in crore) other than dispute exceeds Rs. dispute exceeds dispute exceeds mentioned in Sl. 10,00,000 (Ten Rs. 10,00,000 (Ten Rs. 10,00,000 No. 1. Lakh). Lakh). (Ten Lakh). 4. Where the amount Rs. 29,30,000 Rs. 30,30,000 Rs. 31,30,000 of arrear tax in (Twenty nine Lakh (Thirty Lakh thirty (Thirty one Lakh dispute exceeds Rs. thirty thousand) thousand) plus thirty thousand) 1,00,00,000 (one plus thirty eight thirty nine percent plus forty percent crore) other than percent of the of the amount by of the amount by mentioned in Sl. amount by which which the amount which the amount No. 1. the amount of of arrear tax in of arrear tax in arrear tax in dispute exceeds dispute exceeds dispute exceeds Rs. Rs. 1,00,00,000 Rs. 1,00,00,000 1,00,00,000 (one (one crore). (one crore). crore). 14 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 Sl. On payment On payment No. made after one made after two On payment made month but before months from the within one month Amount of arrear expiry of two date of from the date of in dispute months from the commencement commencement of date of of this Act, till this Act commencement the expiry of this of this Act Act 1 2 3 4 5 5. For dispute arising Ten percent of Ten percent of Ten percent of out of an order disputed amount of disputed amount of disputed amount levying penalty or penalty or interest, penalty or interest, of penalty or interest under the as the case may be as the case may be interest, as the law case may be Table- II Sl. On payment On payment No. made after one made after two On payment made month but before months from the within one month Amount of arrear expiry of two date of from the date of in dispute months from the commencement commencement of date of of this Act, till this Act commencement the expiry of this of this Act Act 1 2 3 4 5 1. For the amount of Twenty eight Twenty nine Thirty percent of arrear tax in dispute percent of arrear percent of arrear arrear tax in does not exceed t a x i n dispute tax in dispute dispute Rs. 10,00,000 (Ten Lakh) . 2. For the amount of Rs. 2,80,000 (Two Rs. 2,90,000 (Two Rs. 3,00,000 arrear tax in dispute Lakh eighty Lakh ninety (Three Lakh) plus exceeds Rs. thousand) plus thousand) plus thirty seven 10,00,000 (Ten thirty five percent thirty six percent percent of the Lakh) but does not of the amount by of the amount by amount by which exceed Rs. which the amount which the amount the amount of 1,00,00,000 (one of arrear tax in of arrear tax in arrear tax in crore). dispute exceeds Rs. dispute exceeds dispute exceeds 10,00,000 (Ten Rs. 10,00,000 (Ten Rs. 10,00,000 Lakh) . Lakh) . (Ten Lakh) . 3. For the amount of Rs. 34,30,000 Rs. 35,30,000 Rs. 36,30,000 arrear tax in dispute (Thirty four Lakh (Thirty five Lakh (Thirty six Lakh exceeds Rs. thirty thousand) thirty thousand) thirty thousand) 1,00,00,000 (one plus forty three plus forty four plus forty five crore). percent of the percent of the percent of the amount by which amount by which amount by which the amount of the amount of the amount of arrear tax in arrear tax in arrear tax in बहार गजट (असाधारण), 19 अग(cid:28) त 2015 15 Sl. On payment On payment No. made after one made after two On payment made month but before months from the within one month Amount of arrear expiry of two date of from the date of in dispute months from the commencement commencement of date of of this Act, till this Act commencement the expiry of this of this Act Act 1 2 3 4 5 dispute exceeds Rs. dispute exceeds dispute exceeds 1,00,00,000 (one Rs. 1,00,00,000 Rs. 1,00,00,000 crore). (one crore). (one crore). 4. For dispute arising Ten percent of Ten percent of Ten percent of out of an order disputed amount of disputed amount of disputed amount levying penalty or penalty or interest, penalty or interest, of penalty or interest under the as the case may be as the case may be interest, as the law 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. 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 subsection (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- (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 and proof of tax payment in support of payment of admitted tax, (c) accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Tax (Appeal) or Deputy Commissioner Commercial Tax (Appeal), 16 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 (d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Tax, (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 Supreme Court, as the case may be, (2) 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: 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 there months, as may be specified in the said notification. (3) 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. 5. Disposal of application –(1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of sub-section (1) of section 4: Provided that the prescribed authority shall afford an opportunity to the party to make the application conform to the requirements of sub-section (1) of Section 4 within seven days of the receipt of the application and file a revised application accordingly in form SET-I mentioning therein the word “Revised” in red ink at the top thereof: Provided further that the prescribed authority may, for reasons to be recorded in writing, extend the said period of seven days for such further period of time as is deemed fit in the facts and circumstances of the case. (2) If the party fails to file revised application within the time provided in the first proviso to sub-section(1) or, as the case may be, within the extended period, as provided in the second proviso thereto, the prescribed authority shall reject the 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, within seven days of the receipt of the application or the revised application, as the case may be, verify, or cause to be verified, the particulars set forth therein. (4) 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, if upon such verification, the said two amounts found to be correct, the prescribed authority shall, 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 (6); 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 बहार गजट (असाधारण), 19 अग(cid:28) त 2015 17 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 (6). (5)(a) If upon verification under sub-section (4) the prescribed authority finds that the computation, as aforesaid, is not correct, he shall, by an order in Form SET-IV, intimate the party, (b) The party may, on receipt of the order specified in clause (a), file a fresh application for settlement in view of the order passed under clause (a). (6)(a) Upon receipt of the intimation under sub-section (4), 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, (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. (7) The prescribed authority shall, within seven days of the deposit of the entire settlement amount, as required by clause (a) of sub-section (6), and filing of the withdrawal petition, as required by clause (b) of sub-section (6), make an order in form SET-V settling the dispute. (8) 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 (7), 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.

(9) Upon an order of settlement being passed under sub-section (7), 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 18 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 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. FORM SET-I (Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2015) [See Section 4(1)] 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) Tax levied due to non filing of form IX or IXC under Bihar Finance Act, 1981 : (f) Balance amount of assessed tax : (f) Amount of interest imposed : (g) Amount of penalty levied : 2. *I/We want to get the case(s) settled upon payment of Rs. ………… (in figures) 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. बहार गजट (असाधारण), 19 अग(cid:28) त 2015 19 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). SET-II (Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 4(2)] Office of the ……………………… Receipt No. Date – Received from ………………………. an application in form SET-I Place : Signature of receiving officer Seal : Designation SET-III (Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(2)] Office of the ………………………… Name and style of business in respect of which application in form SET-I has been received: Complete Address of said business: Registration number: Case/CWJC/SLP/Reference No. of dispute: Nature of demand involved in dispute: 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 does not conform to the requirements of section 5(1) of the Act and you have further failed to revise the same in accordance with the requirements of the provisos to the said section 5(1). 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 , 2015. Place : Signature Date : Designation Seal : Memo No. Date – Copy forwarded to ……………………………. (Circle Incharge), …………… Circle / ……………………… (Dealer). Place : Signature Date : Designation Seal : 20 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 19 अग(cid:28) त 2015 Form SET-IV (Order under section 5(5) of the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(5)] Name and style of business in respect of which application for settlement has been received: Receipt No. and date vide which application in form SET-I acknowledged: Complete Address of said business : Registration number: Case/CWJC/SLP/Reference No. of dispute: Nature of demand involved in dispute: Period to which dispute relates: Order The amount payable on settlement as reported by you vide para 2 of the application in form SET-I filed by you is rupees ……………………………. But the amount payable by you on settlement as computed by the undersigned in terms of the provisions of the Act comes to rupees ……………………………… (computation of the undersigned enclosed. Place : Signature Date : Designation Seal: Memo No. Date- Copy forwarded to ……………………….. (Dealer) Place : Signature Date : Designation Seal : Form SET-V (Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(7)] Name and style of business in respect of which this application has been received: Complete Address of the said business: Registration number: Case/CWJC/SLP/Reference No. of dispute: Nature of demand involved in dispute: Period to which dispute relates: Amount of demand raised on applicant in respect of the disputes specified in the Table appended to section 3(1). Payment made in relation to the dispute: बहार गजट (असाधारण), 19 अग(cid:28) त 2015 21 Order The dispute whose details are set out above is hereby settled in accordance with the provisions of sub-section (7) of section 5 of the Bihar Settlement of Taxation Disputes Act , 2015. Place : Signature Date : Designation Seal: Memo No. Date- Copy forwarded to …………………………………….. (Circle Incharge), ……………… Circle/ …………………… (dealer) Place : Signature Date : Designation Seal: By order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to 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) 941'5)1+400'ड(cid:17),ट-,प(cid:17),? Website: http://egazette.bih.nic.in