2
ॢबहर गजट
[सधरण 12 दस बर2019
[fcgkj vf/kfu;e 20] 2019⁄=
fcgkj djk/kku fookn lek/kku
cgkj djk/kku fookn lek/kku
cgkj djk/kku fookn lek/kku
cgkj djk/kku fookn lek/kku vf/kfu;e
vf/kfu;e
vf/kfu;e
vf/kfu;e] 2019
] 2019
] 2019
] 2019
çLrkouk %&fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj ewY;of)Zr dj
vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA] fcgkj ewY;of)Zr dj
vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij
dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e 16@1993½ fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj
vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij
dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk
fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tks fcgkj fo|qr
'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj dsUnzh;
fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku gsrq vf/kfu;eA
Hkkjr&x.kjkT; ds lÙkjosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks %&
1. laf{kIr uke] foLrkj vkSj çkjEHkA&(1) ;g vf/kfu;e fcgkj djk/kku fookn lek/kku vf/kfu;e]
2019 dgk tk ldsxkA
(2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
(3) vU;Fkk micaf/kr ds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks ço`Ùk gksaxs] tks jkT;&dj
vk;qDr jkti= esa] vf/klwpuk }kjk fu;r djs %
ijUrq jkT; ljdkj] bl ç;kstukFkZ jkti= esa çdkf'kr vf/klwpuk }kjk] mDr rhu ekg
dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq rhu ekg ls vuf/kd ds fy, c<+k
ldsxhA
v/;k; I
çkjfEHkdA
2. ifjHkk"kk,aA& bl vf/kfu;e esa tc rd fd lanHkZ esa vU;Fkk visf{kr u gks&
(d) **vf/kfu;e** ls vfHkçsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019(
¼[k½ **Loh—r dj** ls vfHkçsr gS fof/k ds v/khu i{kdkj }kjk nkf[ky fooj.kh esa Lohdkj dh xbZ
ns; dj dh jkf'k(
¼x½
**vihy** ls vfHkçsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981 dh /kkjk 9 ;k fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 ds v/khu fu;qDr vkSj {ks=h; vf/kdkfjrk okys
jkT;&dj vij vk;qä ¼vihy½ vFkok jkT;&dj la;qä vk;qDr ¼vihy½ ds le{k yfEcr
vihy(
¼?k½
fookfnr cdk;k dj] 'kkfLr ;k C;kt ;k QkbZu ls vfHkçsr gS] &
¼i½ çklafxd vf/kfu;e ds vUrxZr fu/kkZfjrh }kjk dj fu/kkZj.k ;k iqudZjfu/kkZj.k ds mijkar
Hkqxrs; dj] pkgs ftl uke ls tkuk tk,] ;k
¼ii½ çklafxd vf/kfu;e ds çko/kkuksa ds vuqlkj fooj.kh nkf[ky djus esa gq, O;frØe ds fy,
fu/kkZfjrh ij vkjksfir 'kkfLr] ;k
¼iii½ vf/kfu;e ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] &
¼d½ tks dj fu/kkZj.k ;k iqudZjfu/kkZj.k ls iwoZ dj ds foyac Hkqxrku ;k Hkqxrku ugha
djus ds dkj.k fu/kkZfjr( ;k
¼[k½ tks dj fu/kkZj.k ;k iqudZjfu/kkZj.k ds i'pkr~ dj dk Hkqxrku ugha djus ;k dj dk
de Hkqxrku ds fy, vo/kkfjr] ;Fkk fLFkfr] fookn esa gksA
¼M-½ **fu/kkZfjr dj** ls vfHkçsr gS fof/k ds v/khu dj&fu/kkZj.k vFkok iqudZjfu/kkZj.k vkns'k ds
v/khu pqdk;k tkus okyk fofuf'pr dj(
¼p½
**fookn** ls vfHkçsr gS fof/k ds v/khu twu] 2017 ds 30osa fnu ;k mlls igys lekIr gksus
okyh fdlh Hkh vof/k ds laca/k esa 31 fnlEcj] 2019 dks yafcr ekeys ftlds fy,&
¼i½ fof/k ds v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r çkf/kdkjh }kjk dj] lwn] QkbZu
vFkok 'kkfLr vf/kjksfir fd;k x;k gS( ;k
¼ii½ dj fu/kkZj.k vkns'k] iqudZjfu/kkZj.k vkns'k] laoh{kk vkns'k ;k dksbZ vU; vkns'k ikfjr
fd;k x;k gS( ;k
3
ॢबहर गजट
[सधरण 12 दस बर2019
¼iii½ vihy] iqujh{k.k] iqufoZyksdu] jsQsjsa'k] fjV fiVh'ku vFkok fo'ks"k btktr ls ;kfpdk
nkf[ky dh xbZ gks( ;k
¼iv½ iqujh{k.k ;k iqufoZyksdu dk;Zokgh çkjaHk dh xbZ gks( ;k
¼v½ dj] C;kt] QkbZu ;k 'kkfLr ds Hkqxrku ds fy, vkosnd dks uksfVl ;k vkns'k fuxZr
fd;k x;k gks( ;k
¼vi½ fof/k ds v/khu fdlh Hkh dk;Zokgh esa dj] C;kt] QkbZu ;k 'kkfLr ds Hkqxrku djus dk
uksfVl tkjh fd;k x;k gS( ;k
¼vii½ fof/k ds v/khu vFkok fcgkj ,oa mM+hlk yksd ekax olwyh vf/kfu;e] 1914 ds v/khu
fu;qä vFkok fofgr vFkok çkf/k—r çkf/kdkjh }kjk çkjEHk fd;s x;s vFkok ds le{k
yfEcr dj] lwn] QkbZu vFkok 'kkfLr dh olwyh gsrq dk;Zokgh 'kq: dh xbZ gS(
(N) **fookfnr jkf'k**] fdlh fookn ds laca/k esa] ls vfHkçsr gS dksbZ dj] lwn] QkbZu vFkok 'kkfLr
dh jkf'k tks i{kdkj ds ikl Hkqxrku ds fy, cdk;k gS(
(t) **çi=** ls vfHkçsr gS bl vf/kfu;e ds lkFk layXu çi=(
(>) **fof/k** ls vfHkçsr gS fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus
ds iwoZ FkkA] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh;
{ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj
vf/kfu;e 16@1993½ fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e
5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj
foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e
12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e]
1948 ¼fcgkj vf/kfu;e 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e
4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj dsUnzh; fcØh dj vf/kfu;e]
1956 ¼vf/kfu;e 74/1956½
(¥) **i{kdkj** ls vfHkçsr gS dksbZ O;fDr tks fof/k ds v/khu fookn dk ,d i{kdkj gks vkSj bl
vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks(
(V) ^^fofgr** ls vfHkçsr tks bl vf/kfu;e ds v/khu cuk;h x;h fu;ekoyh esa fofgr gS(
(B) bl vf/kfu;e ds ç;kstukFkZ **fofgr çkf/kdkjh** ls vfHkçsr gS oSls inkf/kdkjh tks fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 esa of.kZr gSa(
(M) **iqujh{k.k** ls vfHkçsr gS fof/k ds v/khu iqujh{k.k ds fy, vkosnu] tks U;k;kf/kdj.k vFkok
fcgkj foÙk vf/kfu;e] 1981 Hkkx I dh /kkjk 9 ;k fcgkj ewY;of)Zr dj vf/kfu;e] 2005
dh /kkjk 10 ds v/khu fu;qDr okf.kT;&dj vk;qä ds le{k yfEcr gks(
(<+) fdlh fookn ds lanHkZ esa ^^lek/kkfur** ls vfHkçsr gS ,sls fookn ls lacaf/kr dk;Zokgh dk
fuiVkjk vkSj lekiu(
(.k) **lek/kku&jkf'k** ls vfHkçsr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks
tk;sxk(
(r) bl vf/kfu;e ds ç;kstukFkZ ^^oS/kkfud ?kks"k.kk&i=@çek.k&i=** ls vfHkçsr gS oSls ?kks"k.kk
i=@çek.k i= ftldk mYys[k dsUnzh; fcØh&dj ¼jftLVªs'ku ,oa ldykorZ½ fu;ekoyh] 1957
ds fu;e 12 esa gS(
(Fk) ^^U;k;kf/kdj.k** ls vfHkçsr gS fcgkj foÙk vf/kfu;e] 1981] Hkkx I dh /kkjk 8 ;k fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 9 ds v/khu xfBr U;k;kf/kdj.k(
(n) **fooj.khr vkoÙkZ** ls vfHkçsr gS fof/k ds v/khu i{kdkj }kjk fooj.kh esa vfHkfyf[kr fd;k
x;k ldy vkoÙkZ(
(/k) 'kCnksa ;k vfHkO;fDr;ksa tks blesa ifjHkkf"kr ugha gSa] ds ogh vFkZ gksaxs tks fof/k ds v/khu Øe'k%
muds çfr leuqnsf'kr fd, x, gksaA
4
ॢबहर गजट
[सधरण 12 दस बर2019
v/;k; II
fookn dk lek/kku
3. lek/kku&jkf'kA& ¼1½ bl vf/kfu;e ds vU; çko/kkuksa ds v/khu fof/k ds rgr~ yafcr fookn dk
lek/kku i{kdkj ds }kjk bl fufeÙk fn, x, vkosnu ij uhps layXu rkfydk ds dkWye&3 esa fofufnZ"V lek/kku
jkf'k ds Hkqxrku ij fd;k tk ldsxkA
Rkkfydk
Øe
la0
fookn dh çd`fr
lek/kku jkf'k
1
2
3
1.
oS/kkfud ?kks"k.kk&i=@çek.k&i= ds vkHkko
;k vçLrqrhdj.k ds dkj.k l`ftr cdk;k
dj
vkosnu djus dh rkjh[k rd vkosnd ds ikl
miyC/k oS/kkfud çi=ksa esa lfUufgr dj jkf'k ds
lek;kstu ds i'pkr~ fookn ds cdk;k jkf'k dh
'ks"k jkf'k dk 100% ;k ,slh cdk;k jkf'k ds en
esa iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks(
2.
cdk;k dj
fookn esa cdk;k dj jkf'k dk 35% ;k ,slh
cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xbZ
jkf'k] tks Hkh vf/kd gks(
3.
fof/k ds v/khu fdlh vkns'k ds ek/;e ls
vf/kjksfir 'kkfLr ;k C;kt ;k QkbZu ls
mRiUu fookn
fookfnr 'kkfLr ;k C;kt ;k QkbZu] ;FkkfLFkfr] dh
jkf'k dk 10% ;k ,sls cdk;k jkf'k ds en esa iwoZ
ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks(
Li"Vhdj.k I& lek/kku&jkf’k esa Lohd`r dj cdk;k ds fo:) Hkqxrku dh xbZ dksbZ jkf’k 'kkfey ugha
gksxh ,oa i{kdkj Lohd`r dj dh laiw.kZ jkf’k tek djsxkA
Li"Vhdj.k II& tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us bl vf/kfu;e ds vkjaHk gksus
ds iwoZ] fookfnr jkf’k ds en esa lek/kku jkf’k ds lerqY; ;k vf/kd jkf’k dk Hkqxrku igys gh dj fn;k gks] rks
mDr jkf’k lek/kku&jkf’k dk Hkqxrku ekuh tk;sxh fdUrq lek/kku&jkf'k ls vf/kd tek jkf’k okil ugha dh
tk,xhA
Li"Vhdj.k III& tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn bl vf/kfu;e ds vkjaHk
gksus ds iwoZ] fookn ds lanHkZ esa fdlh jkf’k dks tek dj fn;k gks rks mDr jkf’k dks lek/kku&jkf’k dk Hkqxrku
le>k tk,sxk ,oa i{kdkj dks dsoy varj&jkf’k dk Hkqxrku djuk gksxkA
(2) rr~le; ço`Ùk fdlh fof/k esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU;
çko/kkuksa ds v/khu jgrs gq,] fdlh ,sls fookn dk lek/kku gks pqdk ekuk tk;sxk] ftlds laca/k esa mi&/kkjk (1) ds
v/khu fofufnZ"V jkf'k] fofufnZ"V jhfr ls ,oa le; ds Hkhrj ljdkjh dks"kkxkj esa tek dj nh xbZ gS] vkSj mls
fdlh vihyh; çkf/kdkjh ds le{k tkjh ugha j[kk tk,xkA
(3) fuEufyf[kr ekeyksa esa vf/kfu;e dh /kkjk 5 ds vUrxZr fookn lek/kku vkns'k ikfjr gksus ij&
(i)
U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkns'k] vFkok
(ii)
jsQsjsUl] vFkok
(iii) fjV fiVh'ku] vFkok
(iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho fiVh'ku½
,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV fiVh'ku vFkok fo'ks"k vuqefr ;kfpdk iwoksZDr lek/kku ds
rgr fu"ikfnr dj nh xbZ gSA
v/;k; III
fookn ds lek/kku dk rjhdk
4. lek/kku ds fy, vkosnuA& fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vkosnu fofgr
inkf/kdkjh ds le{k ,sls çi= ,oa jhfr vkSj le; lhek ds vUrxZr çLrqr djsxk tSlk fd fofgr fd;k tk;A
5. vkosnu dk fu"iknuA& (1) /kkjk 4 ,oa rnSo cuh fu;ekoyh esa of.kZr vof/k ,oa vko';drkvksa ds
vuq:i tcrd vkosnu ugha gksxk rc rd fdlh vkosnu ij fofgr çkf/kdkjh }kjk fopkj ugha fd;k tk;sxk%
5
ॢबहर गजट
[सधरण 12 दस बर2019
¼2½ /kkjk 4 ds vUrxZr lefiZr vkosnu ds laca/k esa ,slh jhfr vkSj le; lhek ds vUrxZr dkjZokbZ dh
tk;sxh tSlk fd fofgr fd;k tk;A
6. fu;eksa dks cukus dh 'kfDrA&
(1) ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kksa dks dk;kZfUor djus ds fy, fu;e cuk
ldsxhA
(2) mi/kkjk ¼1½ ds mica/kksa ds lkekU;rk ij çfrdwy çHkko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh
ekeys ds fy, fu;e cuk ldsxh ftUgsa fofgr djus dh vis{kk bl vf/kfu;e }kjk dh x;h gS ;k
ftudh ckor fu;e çko/kku fd;s tkrs gSaA
fcgkj&jkT;iky ds vkns’k ls]
enu fd'kksj dkSf'kd]
ljdkj ds lfpoA
———
12 fnlEcj 2019
laŒ ,yŒthŒ&01&15@2019&8866@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge
jkT;iky }kjk fnukad 10 fnlEcj 2019 dks vuqer fcgkj
fcgkj
fcgkj
fcgkj djk/kku fookn lek/kku
djk/kku fookn lek/kku
djk/kku fookn lek/kku
djk/kku fookn lek/kku vf/kfu;e] 2019
vf/kfu;e] 2019
vf/kfu;e] 2019
vf/kfu;e] 2019 dk
fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh;
lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k
tk;sxk A
fcgkj&jkT;iky ds vkns’k ls]
enu fd'kksj dkSf'kd]
ljdkj ds lfpoA
[Bihar Act 20, 2019]
THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2019
AN
ACT
Preamble :-To provide for settlement of disputes arising from proceedings
under Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before
its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)],the
Bihar Value Added Tax Act, 2005 (Act 27 of 2005),the Bihar Tax on Entry of goods
into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No16 of
1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the
Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948),the Bihar Tax on
Advertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar
Goods and Services Tax Act, 2017(BiharAct No. 12 of 2017)],the Bihar Electricity
Duty Act.1948 (Bihar Act 36 of 1948)[as it stood before its repeal by section 23 of
the Bihar Electricity DutyAct, 2018 (Act 4 of 2018)] and the Central Sales Tax Act,
1956 (Act 74 of 1956),
Be it enacted by the Legislature of the State of Bihar in the Seventieth year of
the Republic of India as follows:-
1. Short title, extent, commencement and eligibility criteria– (1) This Act
may be called the Bihar Settlement of Taxation Disputes Act, 2019.
(2) It shall extend to the whole of the State of Bihar.
(3) Save as otherwise provided, the provisions of this Act shall come into
force on such date as the Commissioner of State Tax, by notification
in the official Gazette, appoint:
6
ॢबहर गजट
[सधरण 12 दस बर2019
Provided that the State Government may, by a notification published in
the official Gazette in this behalf, extend the said period of three months by
such further period, not exceeding three months, as may be specified in the
said notification.
CHAPTER I
Preliminary
2. Definitions –In this Act, unless otherwise required in the context –
(a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2019;
(b) “admitted tax” means the amount of tax admitted as being payable in
the returns filed by the party under the law;
(c) “appeal” means an appeal under the law pending before the
Additional Commissioner of State Tax (Appeals) or the Joint
Commissioner of Commercial Taxes (Appeal) appointed and having
territorial jurisdiction under section 9 of the Bihar Finance Act, 1981,
Part I or section 10 of the Bihar Value Added Tax Act, 2005;
(d) “arrear tax, penalty or interest, or fine in dispute” means,-
(i)
tax, by whatever name called, payable by an assessee upon
assessment or re-assessment under the relevant Act, or,
(ii) penalty imposed upon an assessee for default in furnishing
return in accordance with the provisions of the relevant Act, or,
(iii) Interest payable by an assessee under Act,-
(A)
as determined for delayed payment or non-payment of
tax before assessment or re-assessment; or
(B)
as accrued in respect of non-payment of tax or, as the
case may be, short payment of tax after assessment or
re-assessment which is in dispute.
(e) “assessed tax’ means tax determined as being payable under an order
of assessment or reassessment under the law;
(f) “dispute” means case pending on the 31st day of December, 2019 in
respect of any period ending on or before 30thday of June, 2017 under
the Law for which-
(i)
a levy of tax, interest, fine or penalty by an authority
appointed or prescribed or authorized under the law or,
(ii)
an assessment, re-assessment, scrutiny or any other order has
been made; or
(iii) an appeal, revision, miscellaneous revision, review,reference,
Writ Petition or Special Leave Petition has been filed; or
(iv)
a revision or review proceeding has been initiated; or
(v)
a notice or order has been issued intimating the applicant for
payment of tax, interest, fine or penalty; or
(vi)
a notice has been issued in any proceeding under the Law
requiring payment of any tax, interest, fine or penalty; or
7
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[सधरण 12 दस बर2019
(vii) a proceeding for recovery of tax, interest, fine or penalty,
initiated by or pending before any authority appointed or
prescribed or authorised under the law or the Bihar and Orissa
Public Demand Recovery Act, 1914;
(g) "disputed amount", in relation to a dispute, means any tax, interest,
fine or penalty which is due to be paid by the party;
(h) “form” means a form appended to this Act ;
(i) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of
1981) [as it stood before its repeal by section 94 of the Bihar Value
Added Tax Act, 2005 (Act 27 of 2005)], the Bihar Value Added Tax
Act, 2005 (Act 27 of 2005), the Bihar Tax on Entry of goods into
Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar
Act No16 of 1993), the Bihar Taxation on Luxuries in Hotels Act,
1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948
(Bihar Act XXXV of 1948), the Bihar Tax on Advertisement
Act,2007, [as they stood before their repeal by section 173 of the
Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)],
the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948) [as it
stood before its repeal by section 23 of the Bihar Electricity Duty
Act, 2018 (Act 4 of 2018)] and the Central Sales Tax Act, 1956 (Act
74 of 1956),
(j) “party” means any person who is a party to a dispute under the Law
and who files an application under this Act for settlement of any
dispute;
(k) "prescribed" means as prescribed in the Rules made under this Act;
(l) “prescribed authority”, for the purposes of this Act, means
authorities referred to section 10 of Bihar Value added Tax Act
2005.
(m) “revision” means a petition for revision under the law pending before
the the Commissioner of Commercial Taxes appointed under section
9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar
Value Added Tax Act, 2005 or the Tribunal under the Act ;
(n) “settled”, in relation to a dispute, means disposal and conclusion of
the proceeding in relation to such dispute;
(o) “settlement amount” means the amount upon payment of which the
dispute shall be settled;
(p) “statutory certificates/declarations” for the purpose of the Act
means declarations and certificates mentioned under Rule 12 of the
central sales Tax (Registration & Turnover Rules) 1957
(q) “Tribunal” means the Commercial Taxes Tribunal constituted under
section 8 of Part I of the Bihar Finance Act, 1981 or section 9 of the
Bihar Value Added Tax Act, 2005
(r) “turnover returned” means the gross turnover recorded in the returns
filed by the party under the law;
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[सधरण 12 दस बर2019
(s) words or expressions not defined herein shall have the meanings
respectively assigned to them under the law.
CHAPTER II
Settlement of Disputes
3. Settlement amount .– (1) Subject to other provisions of this Act, a dispute
pending under the law may, on an application being made in this behalf by a party,
be settled upon payment of the settlement amount as specified in column 3 of the
Table appended hereinbelow:
Table
Sl.No.
Dispute relating to
Settlement amount
1
2
3
1.
Arrear of tax for non furnishing/non-
production of statutory Certificates/
Declarations
100% of remaining balance amount of the
arrear of tax in dispute, as reduced by the
amount of tax involved in the value of
Certificates/Declarations in the possession of
the applicant till the date of application, or
the amount already paid towards such arrear,
whichever is higher;
2.
OtherArrear of tax
35% of the arrear of tax in dispute or the
amount already paid towards such arrear,
whichever is higher;
3.
For dispute arising out of an order
levying penalty, fine or interest under
the law
10% of disputed amount of penalty or
interest or the fine, as the case may be, or the
amount already paid towards such arrear,
whichever is higher;
Explanation I. - Settlement amount shall not include any payament towards any
arrear of admitted tax and the party shall deposit the total amount of
admitted tax.
Explanation II. -
Where a party desirous of settling a dispute, has already deposited
any amount in respect of the dispute which is equal to or more than
the settlement amount, before the commencement of this Act, the
said amount would be considered as payment of settlement amount
and the amount deposited in excess of the settlement amount will not
be refunded.
Explanation III. - Where a party desirous of settling a dispute, has deposited any
amount in respect of the dispute before the commencement of this
Act, the said amount would be considered as payment of settlement
amount and the party will have to pay the difference amount only.
(2)
Notwithstanding anything contained in any law for the time
being in force but subject to the other provisions of this Act, any
dispute in respect of which the amount specified in sub-section
(1) has been deposited into Government Treasury, in the manner
and within the time specified, shall be deemed to have been
concluded and it shall not be continued by any authority or
Court before which such dispute is pending.
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[सधरण 12 दस बर2019
(3)
Upon an order of settlement of a dispute relating to –
(i)
a revision petition pending before the Tribunal, or
(ii) a reference, or
(iii) a Writ Petition, or
(iv) a Special Leave Petition
being passed under Section 5, the said revision, reference, Writ Petition or
Special Leave Petition shall be deemed to have been disposed of in terms of the aforesaid
settlement.
CHAPTER III
Manner of Settlement of Disputes
4. Application for settlement.—Any party wishing to settle a dispute shall
furnish to the prescribed authority, an appliciation in such form and manner and
within such time as may be prescribed.
5. Disposal of application.—(1) No application shall be considered by the
prescribed authority unless the application conforms to the requirements of Section 4
and the rules made thereunder.
(2) Every application furnished under section 4 shall be proceeded with in
such manner and within such time as may be prescribed.
6. Power to make rules.— (1) The Government may by notification, make
rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the
Government may make rules for all or any of the matters which by this Act are
required to be, or may be, prescribed or in respect of which provision are to be or
may be made by rules.
By Order of the Governor of Bihar,
Madan Kishore Kaushik,
Secretary to the Government.
————
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