ॢबह

[

ॢबहर स

(स पटन 36)

)

) पटन

,l0vks0 77 fnukad15 tuojh

20] 2019½ dh /kkjk 6 dh mi/kkjk ¼

fu;ekoyh cukrs gaS] ;Fkk %&

1. laf{kIr uke] foLrkj

2020 dgh tk ldsxhA

¼2½ bldk foLrkj laiw.kZ fcgk

¼3½ ;g ml frfFk ls izo`Ùk g

djas ,oa ;g vf/klwpuk fuxZeu dh fr

ijUrq jkT; ljdkj] b

dks] vf/klwpuk esa ;Fkk fofufn

2. ifjHkk"kk,¡ & bl fu;e

¼d½ ^^izi=** ls vfHkizsr gS b

¼[k½ ^^/kkjk** ls vfHkizsr gS vf/

¼x½ ^^vf/kfu;e** ls vfHkizsr

(2) vU; 'kCn ,oa vfHkO;fD

ysfdu vf/kfu;e ;k fof/k ;k

tks vf/kfu;e ;k fof/k ;k bu

3. lek/kku dk rjhdk ,o

i{kdkj bl fu;ekoyh dh lekfIr

:i ls Hkjs gq, ,oa gLrk{kfjr vkosn

djsxk %

िनबंधन सं

हर गजट

[सधरण [क

सरकर हर क०शत

25 ikS"k 141 श

न cq/kokj 15 tuojh 20

2020

okf.kT;&dj foHkkx

———

vf/klwpuk

15 tuojh 2020

jh 2020&&fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019

¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj ds jkT;i

j vkSj vkjaHkA&¼1½ ;g fu;ekoyh fcgkj djk/kku fookn le

kj jkT; esa gksxkA

gksxh tc jkT; dj vk;qDr vf/klwpuk }kjk 'kkldh; jkt

frfFk ls rhu ekg rd ykxw jgsxh%

bl iz;kstukFkZ jkti= esa izdkf'kr vf/klwpuk }kjk] mDr rh

fnZ"V vof/k rd ijUrq rhu ekg ls vuf/kd ds fy, c<+k lds

ekoyh esa] tc rd dksbZ ckr fo"k; ;k lanHkZ ds fo:) u g s

bl fu;ekoyh ds lkFk layXu izi=(

f/kfu;e dh /kkjk(

gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019A

Dr;k¡ tks bl fu;ekoyh esa iz;qDr dh xbZ gSa] ij buesa i

k buds v/khu cuh fu;ekofy;ksa esa ifjHkkf"kr gSa] mlds Øe'

uds v/khu cuh fu;ekofy;ksa tSlk Hkh ekeyk gks] esa leuqnsf'

oa mlds fy, vkosnuA& (1) fookn ds lek/kku ds f

ds de ls de chl fnuksa iwoZ rd mifu;e ¼2½ ds izko/kku

nu izi=&I esa mifu;e ¼6½ ds v/khu fofufnZ"V izkf/kdkjh

या पी0ट0-40

त

¼fcgkj vf/kfu;e

iky] fuEufyf[kr

ek/kku fu;ekoyh]

ti= esa fofufnZ"V

hu ekg dh vof/k

dsxhA

gks]&

ifjHkkf"kr ugha gaS]

'k% ogh vFkZ gksaxs

f'kr fd, x, gksaA

fy, bPNqd dksbZ

uksa ds v/khu iw.kZ

ds le{k izLrqr

ॢबहर गजट [सधरण 15 tuojh 2020

15 tuojh 2020

ijUrq fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj] izi=&I esa iw.kZ :i ls Hkjs gq, ,oa gLrk{kfjr

vkosnu] mifu;e ¼6½ ds v/khu fofufnZ"V izkf/kdkjh dks okf.kT;&dj foHkkx] fcgkj dh foHkkxh; osclkbZV esa

iznf'kZr muds vkf/kdkfjd bZ&esy irs ij Hkst ldsxkA

¼2½ izR;sd fookn gsrq vyx&vyx vkosnu izi=&I esa izLrqr fd;k tk;sxk] ftlds lkFk layXu gksaxs&

(d) okf"kZd fooj.kh ;k fookn dh vof/k ds fy;s ykxw lHkh =Sekfld foojf.k;ksa dh çfr] ;fn nkf[ky

gksa%

ijUrq ;fn fookn fu/kkZfjr dj ls lacaf/kr u gksdj] ek= fdlh 'kkfLr vFkok C;kt vFkok tqekZuk

vf/kjksi.k ls lacaf/kr gS rks foojf.k;ksa@okf"kZd fooj.kh dh çfr nsuk vfuok;Z ugha gksxk]

¼[k½ Lohd`r dj ds Hkqxrku vkSj bl vf/kfu;e ds ykxw gksus ds iwoZ fookfnr jkf'k ds Hkqxrku ds leFkZu

esa] pkyku ds ek/;e ls fd;s x;s Hkqxrku ds fooj.k lfgr lk{;] ;k okf.kT;&dj foHkkx ds osclkbZV ls

MkmuyksM fd;k x;k isesaV fjiksVZ ;k iw.kZ vkSj lgh :i ls Hkjs gq;s TDS izek.k&i= izi= C-II esa, tgk¡ ykxw

gks%

ijUrq ;g fd TDS izek.k&i= izi= C-II ds ekeys esa] vkosnd dVkSrh djusokys izkf/kdkj }kjk fuxZr

;g izek.k&i= izLrqr djsxk fd vof/k ------------------ ds fy;s vkosnd ds foi= ls dVkSrh dh x;h dj dh jkf'k

:Œ--------------------- dks ----------------------- dks"kkxkj esa ¼dks"kkxkj dk uke½ pkyku laŒ -------------------------- fnukad ---------------------

-- ds }kjk tek dj fn;k x;k gSA ljdkjh dks"kkxkj esa tek fd;s x;s mDr pkyku okLrs :Œ ----------------------------------

-esa esllZ----------------------------------------------- ¼ftldh dVkSrh dh xbZ gS] dk uke½ ls dVkSrh dh xbZ jkf'k Hkh 'kkfey gSA

¼x½ dj] C;kt ;k 'kkfLr ;k tqekZuk vf/kjksi.k vkns'k dh çfr] tgk¡ miyC/k gks ;k ek¡x&i= dh izfr]

tgk¡ ,slk vkns'k miyC/k ugha gS]

¼?k½ ek¡x&i= dh izfr] tgk¡ [kaM ¼x½ ds rgr izLrqr ugha fd;k x;k gks]

(M-) izkIr oS/kkfud ?kks"k.kk [email protected]&i= ds fooj.k lfgr ?kks"k.kk i=ksa ,oa izek.k&i=ksa dh ewy izfr]

(p) izi=&I esa fofgr LFkku ij bZ&esy irk ,oa eksckbZy ua0]

¼N½ Cyw ckWyikWbaV isu ls gLrk{kfjr vkosnd ds iSu dh izfrA

(3) izi=&I esa dksbZ vkosnu] fof/k ds vUrxZr fdlh Hkh vof/k ds dsoy ,d ekeys ds fy, gksxk vkSj og

mDr ekeys ds lEiw.kZ fookn dks vkPNkfnr djsxk u fd ekeys ds fdlh va'k dksA

(4) izi=&I esa mDr vkosnu dkjksckj ds ekfyd }kjk ;k QeZ ds ekeys esa QeZ dh vksj ls dk;Z djus ds

fy;s izkf/k—r QeZ ds lk>snkj }kjk] ;k vfoHkkftr fgUnq ifjokj ds dkjksckj ds ekeys esa ifjokj ds dÙkkZ }kjk]

;k dEiuh vf/kfu;e] 1956 ¼1956 dk vf/kfu;e 1½ ds v/khu fuxfer dEiuh vFkok fdlh fof/k ds v/khu

xfBr fdlh fuxe ds ekeys esa mlds izca/k funs'kd vFkok eq[; dk;Zikyd inkf/kdkjh }kjk] ;k fdlh

lkslkbZVh] Dyc vFkok O;fDr;ksa ds laxBu] vFkok O;fDr lewg vFkok ljdkjh foHkkx ;k LFkkuh; izkf/kdkj ds

ekeys esa eq[; dk;Zikyd inkf/kdkjh ;k mlds izHkkjh inkf/kdkjh }kjk] ;k lHkh ekeyksa esa ?kksf"kr izca/kd }kjk

izi= ds ;Fkksfpr LFkku ij gLrk{kfjr gksxkA

(5) ;fn vkosnu iathd`r Mkd ;k LihM iksLV ls Hksts tkrs gaS rks vkosnu izLrqr djus dh frfFk] og

frfFk ekuh tk;sxh ftl fnu fofgr izkf/kdkjh }kjk vkosnu izkIr fd;k tkrk gSA

(6) vko';d dkxtkrksa ds lkFk lE;d~ :i ls Hkjk x;k ,oa gLrk{kfjr vkosnu izi=&I uhps mfYyf[kr

izkf/kdkj ds le{k izLrqr fd;k tk;sxk &

rkfydk

Øe

la[;k

fnukad 31-12-2019 dks fooknksa dh izd`fr

izkf/kdkj ftlds le{k izi=&I izLrqr fd;k

tkuk gS

¼1½

¼2½

¼3½

dj@C;kt@'kkfLr@tqekZuk

ml dk;kZy; dk iz/kku tgka fookfnr

vkns'k ikfjr fd;k x;k gSA

psd&iksLV izkf/kdkjh }kjk eky ds ifjogu

laca/kh izko/kkuksa ds mYya?ku ds fy, ikfjr

'kkfLr vkns'k

vapy izHkkjh ftuds {ks=kf/kdkj vUrxZr

,slk psd&iksLV vofLFkr FkkA

Øekad 1 vkSj 2 dks NksM+dj vU; ekeys

vapy

izHkkjh

ftudk

vkosnd

O;olk;@dkjksckj ij {ks=kf/kdkj gSA

(7) mifu;e ¼6½ esa fofufnZ"V izkf/kdkj dk dk;kZy; vkosnu ds iw.kZrk dh tk¡pksijkUr] i{kdkj dks

izi=&II esa ,d izkfIr&jlhn nsxkA

4. vkosnu dk fu"iknuA& (1) fu;e 3 esa of.kZr vko';drkvksa ds vuq:i tcrd vkosnu ugha gksxk

rc rd fdlh vkosnu ij fu;e 3 ds mifu;e ¼6½ esa fufnZ"V izkf/kdkjh }kjk fopkj ugha fd;k tk;sxkA

ॢबहर गजट [सधरण 15 5 5 5 tuojh 2020

tuojh 2020

¼2½ fu;e 3 ds mifu;e ¼6½ esa fufnZ"V izkf/kdkjh] i{kdkj }kjk vkosnu izi=-I esa fn;s x, fookfnr

jkf'k dh x.kuk] Hkqxfrr jkf'k] lek/kku jkf'k rFkk vU; fooj.k dh tk¡p mDr vkosnu izLrqr fd;s tkus ds nks

fnuksa ds Hkhrj djsxkA

¼3½ tgk¡ mifu;e ¼2½ ds vkyksd esa lR;kiuksijkar] ml mifu;e esa fofufnZ"V izkf/kdkjh }kjk ik;k

tkrk gS fd vkosnu viw.kZ@v'kq)@fu;e&3 dh vko';drkvksa ds vuq:i ugha gS] rks mDr izkf/kdkjh mifu;e

¼2½ esa fufnZ"V lR;kiu ds nwljs fnu izi=&III esa] vkosnu izi=&I dh =qfV;ksa dks nwj djus ds fy, deh dk

Kkiu fuxZr djsxkA

¼4½ ,d i{kdkj ftldks izi=&III esa deh dk Kkiu lalwfpr fd;k x;k gS] og deh dk Kkiu izkIr

gksus ds pkj fnuksa ds Hkhrj vkosnu izi=&I dh =qfV;ksa dks nwj djsxk%

ijUrq ;fn i{kdkj vkosnu izi=&I dh =qfV;ksa dks] tSlk izi=&III ds ek/;e ls lalwfpr fd;k x;k gS]

nwj djus esa vlQy jgrk gS] rks mDr izkf/kdkjh mifu;e ¼4½ esa fofufnZ"V vof/k ds lekIr gksus ds nks fnuksa ds

Hkhrj fookn ds lek/kku ds vkosnu dks izi=&VII esa vkns'k }kjk vLohd`r dj nsxk ftldh ,d izfr i{kdkj

dks bZ&esy irs ij Hkst nh tk;sxh%

ijUrq vkSj ;g fd mi;qZDr vLohÑfr fu;e 3 ds mifu;e ¼1½ ds v/khu i{kdkj dks u;k vkosnu

nkf[ky djus ls oafpr ugha djsxhA

¼5½ tgk¡ i{kdkj ds }kjk mifu;e ¼4½ ds v/khu =qfV;ksa dks nwj djus ds ckn ;k mifu;e ¼2½ ds

v/khu lR;kiu ij] fu;e 3 ds mifu;e ¼6½ esa fofgr izkf/kdkjh }kjk ik;k tkrk gS fd&

¼d½

i{kdkj ds }kjk izi=&I esa fofufnZ"V dj] C;kt] 'kkfLr ;k TqkekZuk dk dksbZ Hkqxrku ogu ugha

fd;k x;k gS vkSj vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij

tfur isesaV fjiksVZ ls lR;kfir ugha gS] ;k

¼[k½

fookfnr jkf'k ;k lek/kku jkf'k lgh :i ls laxf.kr ughs gS ;k vf/kfu;e ds izko/kkuksa ds vuq:i

ugha gS] rks mDr izkf/kdkjh vkosnu izi=&I ds izkIr gksus ds nl fnukas ds vUnj] izi=&IV esa

vkns'k }kjk i{kdkj dks vkns'k dh izkfIr ds lkr fnuksa ds Hkhrj ysfdu fdlh Hkh ifjfLFkfr esa

fu;ekoyh dh lekfIr ds nks fnu iwoZ ds ckn ugha] dj] C;kt] 'kkfLr ;k tqekZuk ds dsoy ,sls

Hkqxrku tks vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur

isesaV fjiksVZ ls lR;kfir ugha gS] ds laca/k esa dks"kkxkj izek.k&i= izLrqr djus ;k tSlk ekeyk gks]

vf/kfu;e ds izko/kkuksa ds vuq:i laxf.kr Hkqxrs; lek/kku jkf'k dks fcgkj ewY; of)Zr dj

fu;ekoyh] 2005 ds fu;e&27 esa fn, x, rjhds ls ljdkjh dks"kkxkj esa tek djus] vkSj lk{;

Lo:i pkyku izLrqr djus dk funsZ'k nsxkA

¼6½ tgk¡ mifu;e ¼2½ ds vkyksd esa lR;kiuksijkar ml mifu;e esa fofufnZ"V izkf/kdkjh }kjk ik;k tkrk

gS fd &

¼d½

vkosnu fu;e&3 dh vko';drkvksa ds vuq:i gS]

¼[k½

fookfnr jkf'k vkSj lek/kku jkf'k lgh :i ls laxf.kr fd;k x;k gS rFkk vf/kfu;e ds izko/kkuksa

ds vuq:i gS] rFkk

¼x½

i{kdkj ds }kjk izi=&I esa fofufnZ"V lHkh dj] C;kt] 'kkfLr ;k tqekZuk dk Hkqxrku ogu fd;k

x;k gS vkSj vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur

isesaV fjiksVZ ls lR;kfir gSa]

rks mDr izkf/kdkjh vkosnu izi=&I ds izkIr gksus ds nl fnuksa ds vUnj] izi=&V esa vkns'k

}kjk i{kdkj dks vkns'k dh izkfIr ds lkr fnuksa ds Hkhrj ysfdu fdlh Hkh ifjfLFkfr esa fu;ekoyh

dh lekfIr ds nks fnu iwoZ ds ckn ugha] lek/kku jkf'k dks fcgkj ewY; of)Zr dj fu;ekoyh]

2005 ds fu;e&27 esa fn, x, rjhds ls ljdkjh dks"kkxkj esa tek djus] vkSj lk{; Lo:i

pkyku izLrqr djus dk funsZ'k nsxkA

¼7½ mifu;e ¼2½ esa fofufnZ"V izkf/kdkjh lEiw.kZ lek/kku jkf'k tek gksus ds nks fnu ds Hkhrj izi=&VI

esa vkns'k }kjk iwoksZDr fookn dk lek/kku dj nsxkA

¼8½ ;fn i{kdkj

¼d½

izi=&III ds ek/;e ls lalwfpr vkosnu izi=&I dh =qfV;ksa dks nwj djus esa vlQy jgrk gS( ;k

¼[k½

izi=&IV ds vkns'k ds izR;qÙkj esa oSls dj] C;kt] 'kkfLr ;k tqekZuk ds Hkqxrku ftUgsa vkf/kdkfjd

vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir

ugha fd;k tk ldk gS] ds laca/k esa mifu;e ¼5½ ds [kaM ¼[k½ esa fofufnZ"V le; lhek ds vUnj

dks"kkxkj izek.k&i= izLrqr ugha djrk gS( ;k

ॢबहर गजट [सधरण 15 tuojh 2020

15 tuojh 2020

¼x½

izi=&IV ds vkns'k ds izR;qÙkj esa 'ks"k lek/kku jkf'k] ftls vf/kfu;e ds izko/kkuksa ds vuqlkj

laxf.kr fd;k x;k gS] ds Hkqxrku dk lk{; mifu;e ¼5½ ds [kaM ¼[k½ esa fofufnZ"V le; lhek ds

vUnj izLrqr ugha djrk gS( ;k

¼?k½

izi=&V ds vuqlkj ns; laiw.kZ lek/kku jkf'k ds tek djus dk lk{; mifu;e ¼6½ ds [kaM ¼x½ esa

fofufnZ"V le; lhek ds vUnj izLrqr ugha djrk gSA

rks mDr izkf/kdkjh fu;ekoyh lekIr gksus ds iwoZ izi=&VII esa vkns'k }kjk fookn ds fuiVkjs

ds vkosnu dks vLohd`r dj nsxk vkSj bl vkns'k ls i{kdkj dks Hkh lalwfpr djsxk%

ijUrq mi;qZDr vLohÑfr fu;e 3 ds mifu;e ¼1½ ds v/khu i{kdkj dks u;k vkosnu nkf[ky

djus ls oafpr ugha djsxhA

¼9½ izi=&III] izi=&IV] izi=&V] izi=&VI vkSj izi=&VII esa lHkh lalwpu izi=&I esa fofufnZ"V

bZ&esy irk ij fd;k tk;sxkA

izi=- I

¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu fookn ds

lek/kku gsrq vkosnu dk izi=½

[ns[ksa fu;e 3¼1½]

¼vkosnu dsoy Cyw ckWyIokbaV isu }kjk Hkjk vkSj gLrk{kfjr fd;k tk;sxk½

ds le{k

-------------------------------------------------------------------

eSa] ---------------------------------------------------------------¼iwjk uke cM+s v{kjksa esa½] firk ---------------------------------------------------------------------

-------fuokl LFkku------------------------------------------------------------------------------------ izksijkbZVj@lk>snkj@drkZ@izca/kfuns'kd@eq[;

dk;Zikyd inkf/kdkjh@izHkkjh inkf/kdkjh@?kksf"kr izca/kd fookn esa cdk;k dj] C;kt] 'kkfLr ;k tqekZuk ds

lek/kku gsrq vkosnu djrk gw¡] ftldk izklafxd fooj.k fuEuor gS &

1- dkjksckj dk O;kikfjd uke

2- dkjksckj ds eq[; LFkku dk irk

3- Mkd dk irk ftl ij lalwpu fd;k tk ldrk gS

4- vkosnd dk iSu (PAN)

5- bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gSa

6- eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS

7- vf/kfu;e ftlds rgr ekeyk yafcr gS

8- fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½

9- ekeys dh vof/k ftlds laca/k esa vkosnu fd;k x;k gS

10- fooj.kh ds vuqlkj ns; Lohd`r dj

11- Hkqxrku fd;k x;k Lohd`r dj

12- dj] C;kt] 'kkfLr ;k tqekZuk ds laca/k esa ikfjr vkns'k dh rkjh[k

13- ek¡x&i= la[;k vkSj rkjh[k

14-

izkf/kdkj

ftlds

le{k

ekeyk

yafcr

¼vihyh;

izkf/kdkjh@vk;qDr@U;k;kf/kdj.k@mPp U;k;ky;@loksZPp U;k;ky;½

15-

frfFk

vihy@fjohtu@jsQjsal@MCY;wŒihŒ@

,lŒ,yŒihŒ nk;j dh xbZ

16- fookn dk fooj.k &

fooj.k

oS/kkfud

izek.k&i=ksa@?kks"k.kk&i=ksa

vkHkko ;k vizLrqrhdj.k ds

dkj.k l`ftr cdk;k dj

vU; cdk;k dj

fof/k ds v/khu fdlh

vkns'k

}kjk

vf/kjksfir

'kkfLr] tqekZuk ;k C;kt ls

mRiUu fookn

vf/kjksfir

dj]

C;kt]

'kkfLr ;k tqekZuk dh jkf'k

fookn esa lfUufgr dj]

C;kt] 'kkfLr ;k tqekZuk

dh jkf'k

ॢबहर गजट [सधरण 15 5 5 5 tuojh 2020

tuojh 2020

vf/kfu;e dh /kkjk 3 ds

vuqlkj lek/kku jkf'k

vf/kfu;e ds ykxw gksus ds

iwoZ fookn ds laca/k esa dj]

C;kt] 'kkfLr ;k tqekZuk ds

en esa Hkqxrku dh xbZ

jkf'k

fookn ds lek/kku ds fy;s

Hkqxrs; 'ks"k jkf'k

17- vf/kfu;e ds ykxw gksus ls iwoZ fookfnr jkf'k ds en esa tek jkf'k dk fooj.k %&

pkyku la[;k

frfFk

dj@ C;kt@'kkfLr@tqekZuk ds

en esa

tek dh xbZ jkf'k

18- oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa dk ewY; tks ek¡x&i= fuxZeu ds ckn izkIr gq, gaS vkSj bl

vkosnu ds lkFk layXu gS %&

19- eSa@geyksx fu/kkZfjr dj ds en esa #Œ-----------------------] C;kt ds en~ esa :Œ------------------------------] 'kkfLr

ds en~ esa :Œ---------------------] tqekZuk ds en~ esa :Œ--------------------- dk vkSj Hkqxrku dj ekeys dks fuiVkuk pkgrk

gw¡@pkgrs gSaA eSa@geyksx funsf'kr le; ds vUnj fu/kkZfjr jkf'k mfpr ljdkjh dks"kkxkj esa Hkqxrku djus dk

opu nsrk gw¡@nsrs gSaA

?kks"k.kk

eSa-----------------------------------------------------------------------¼iwjk uke cM+s v{kjksa esa½ ?kks"k.kk djrk gw¡ fd bl vkosnu esa nh

x;h lwpuk ,oa fof'kf"V;k¡ lgh ,oa iw.kZ gSaA

frfFk----------------------------------------

vkosnd dk gLrk{kj

*tks ykxw ugha gks mls dkV nsaA

gSfl;r

izi=- II

¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu ikorh dk izi=½

[ns[ksa fu;e 3(7)]

-------------------------------------------------------------------------------dk dk;kZy;

izkfIr la[;k%&

frfFk%&

izi=& I esa vkosnu-------------------------------------------------------------------------------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------ls izkIr fd;k &

¼d½

dkjksckj dk O;kikfjd uke ------------------------------------------------------------------------------------------------------------------------

¼[k½

fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½-----------------------------------------------------------------

¼x½

bZ&esy irk ----------------------------------------------------------------------------------------------------------------------------------------------------

¼?k½

eksckbZy uEcj ------------------------------------------------------------------------------------------------------------------------------------------------

psd Lyhi [(√) dk fpg~u ;fn layXu gks@(x) dk fpg~u ;fn layXu ugha gks]

¼1½

okf"kZd fooj.kh ;k fookn dh vof/k ds fy;s ykxw lHkh =Sekfld

foojf.k;ksa dh çfr] ;fn nkf[ky gksa

¼2½

Lohd`r dj ds Hkqxrku vkSj bl vf/kfu;e ds ykxw gksus ds iwoZ fookfnr

jkf'k ds Hkqxrku ds leFkZu esa pkyku dh izfr;k¡] buds fooj.k lfgr

¼3½

okf.kT;&dj foHkkx ds osclkbZV ls MkmuyksM fd;k x;k isesaV fjiksVZ

¼4½

izi= C-II ds lkFk dVkSrh djusokys izkf/kdkj dk izek.k&i=

tSlk fd fu;e 3¼2½¼[k½ esa fofgr fd;k x;k gS

ॢबहर गजट [सधरण 15 tuojh 2020

15 tuojh 2020

¼5½

dj] C;kt ;k 'kkfLr ;k tqekZuk vf/kjksi.k laca/kh vkns'k dh çfr

¼6½

fookn ls lacaf/kr ek¡x&i= dh izfr

¼7½

izkIr oS/kkfud ?kks"k.kk [email protected]&i= dh ewy izfr;k¡] buds fooj.k lfgr

¼8½

izi=&I esa fofgr LFkku ij bZ&esy irk ,oa eksckbZy ua0 dk mYys[k

¼9½

Cyw ckWyikWbaV isu ls gLrk{kfjr vkosnd ds iSu dh izfr

LFkku %

izkIrdÙkkZ dk gLrk{kj

inuke

eqgj %

izi=-III

¼ fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu izi=&I dh =qfV;ksa dks nwj djus ds

fy, deh dk Kkiu½

[ns[ksa fu;e 4¼3½]

-------------------------------------------------------------------------------dk dk;kZy;

¼1½ dkjksckj dk uke ,oa Lo:i ftlds laca/k

esa izi=&I esa vkosnu izkIr fd;k x;k gS

¼2½ izi=&I ds vuqlkj Mkd dk irk

¼3½ fof/k ds rgr fuca/ku izek.k&i= la[;k

¼;fn dksbZ gks½

¼4½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu

Hksts tk ldrs gSa

¼5½ eksckbZy uacj ftl ij laidZ fd;k tk

ldrk gS

¼6½ fookn esa lfUufgr ekax dh iz—fr

¼7½ fookn dh vof/k

vkns'k

vkids }kjk izi=&I esa nkf[ky fd;k x;k mDr vkosnu ftldh bl dk;kZy; dh ikorh la[;k -------------------------------

fnukad--------------------------------gS] tks fuEu dkj.kksa ls *viw.kZ@*v'kq)@*vf/kfu;e dh fu;e&3 ds vuq:i ugha gS

&¼dkj.k fofufnZ"V djas½

1- --------------------------------------------------------------------------------------------------------------------------------------------------------------------

2- --------------------------------------------------------------------------------------------------------------------------------------------------------------------

3- --------------------------------------------------------------------------------------------------------------------------------------------------------------------

vkidks funsZ'k fn;k tkrk gS fd izi=&I dh =qfV;ksa dks fnukad ------------------------- rd nwj djsaA vkids }kjk =qfV;ksa

dks nwj djus esa foQy gksus ij] vkxs dksbZ vU; lquokbZ dk volj fn;s cxSj] fookn ds lek/kku gsrq vkosnu

vLohd`r dj fn;k tk;sxkA

LFkku %

gLrk{kj

frfFk %

inuke

eqgj %

*tks ykxw ugha gks mls dkV nsaA

Kkikad------------------------------------------------

fnukad------------------------------------------------------

izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA

LFkku %

ॢबहर गजट [सधरण 15 5 5 5 tuojh 2020

tuojh 2020

gLrk{kj

frfFk %

inuke

eqgj %

izi=- IV

¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds

v/khu Hkqxrku dk izek.k@dks"kkxkj izek.k&i= izLrqr djus gsrq vkns'k½

[ns[ksa fu;e 4(5)]

-------------------------------------------------------------------------------dk dk;kZy;

¼1½ dkjksckj dk uke ,oa Lo:i

¼2½ izi=&II dh ikorh la[;k ,oa frfFk

¼3½ izi=&I ds vuqlkj Mkd dk irk

¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k

¼;fn dksbZ gks½

¼5½ fookn esa lfUufgr ekax dh iz—fr

¼6½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu

Hksts tk ldrs gSa

¼7½ eksckbZy uacj ftl ij laidZ fd;k tk

ldrk gS

¼8½ fookn dh vof/k

vkns'k

vkids }kjk izi= &I esa nkf[ky Åij of.kZr vkosnu ds lR;kiuksijkUr ;g ik;k x;k fd&

¼i½ *izi=&I esa fofufnZ"V vkids fuEukafdr dj] C;kt] 'kkfLr ;k tqekZuk dk vkf/kdkfjd vfHkys[k ;k

okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kiu ugha gksrk gS%&

Øekad

fnukad

jkf'k

dj@C;kt@'kkfLr @tqekZuk ds en esa

¼ii½ *lek/kku jkf'k dh x.kuk lgh :i ls ugha dh x;h gS ;k vf/kfu;e ds izko/kkuksa ds vuq:i ugha gS] tSlk

fd uhps nh x;h rkfydk esa n'kkZ;k x;k gSA vf/kfu;e ds ykxw gksus ds iwoZ fookn ds laca/k esa Hkqxrku dh x;h

jkf'k tks vf/kdkfjd vfHkys[k ;k oSVfel ls lR;kfir gS] dks Hkh uhps dh rkfydk esa n'kkZ;k x;k gS &

fookn dh izd`fr

izi=&I esa n'kkZ;h xbZ

lek/kku jkf'k

vf/kfu;e ds izko/kkuksa ds

vuq:i laxf.kr lek/kku

jkf'k

vf/kfu;e ds ykxw gksus ds iwoZ

fookn ds laca/k esa Hkqxrku dh

xbZ jkf'k tks vkf/kdkfjd

vfHkys[k

oSVfel

lR;kfir gSA

oS/kkfud izek.k&i=ksa@

?kks"k.kk&i=ksa

vHkko

vizLrqrhdj.k ds dkj.k cdk;k

dj ds en esa

vU; cdk;k dj ds en esa

fof/k ds v/khu fdlh vkns'k

}kjk vf/kjksfir 'kkfLr] tqekZuk

ॢबहर गजट [सधरण 15 tuojh 2020

15 tuojh 2020

vr% vkidks funsf'kr fd;k tkrk gS fd&

¼d½ * vkns'k ds mij of.kZr [kaM&(i) dh rkfydk ds vuqlkj dj] C;kt] 'kkfLr ;k tqekZuk ds Hkqxrku ds laca/k

esa fnukad ----------------- rd dks"kkxkj izek.k&i= izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh

vko';drk gS½A

¼[k½ *fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 ---------------

------ vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad-----------------

----- rd izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk ugha gS½A

¼x½ *fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 ----------------

----- vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad------------------

---- rd izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk gS ,oa bUgsa izLrqr fd;k tkrk gS½]

;k fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 ---------------------

vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad----------------------

rd izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk gS ,oa bUgsa izLrqr ugha fd;k tkrk gS½A

LFkku %

gLrk{kj

frfFk %

inuke

eqgj %

*tks ykxw ugha gks mls dkV nsaA

Kkikad------------------------------------------------

fnukad------------------------------------------------------

izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA

LFkku %

gLrk{kj

frfFk %

eqgj %

inuke

uksV %& i{kdkj }kjk foQy gksus ij] vkxs dksbZ vU; lquokbZ dk volj fn;s cxSj] fookn ds lek/kku gsrq

vkosnu vLohd`r dj fn;k tk;sxkA

izi=- V

¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu lek/kku jkf'k tek djus laca/kh vkns'k½

[ns[ksa fu;e 4(6½ ]

-------------------------------------------------------------------------------dk dk;kZy;

¼1½ dkjksckj dk uke ,oa Lo:i

¼2½ izi=&II dh ikorh la[;k ,oa frfFk

¼3½ izi=&I ds vuqlkj Mkd dk irk

¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k

¼;fn dksbZ gks½

¼5½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu

Hksts tk ldrs gS

¼6½ eksckbZy uacj ftl ij laidZ fd;k tk

ldrk gS

¼7½ fookn esa lfUufgr ekax dh iz—fr

¼8½ fookn dh vof/k

vkns'k

izi= &I esa nkf[ky vkosnu ds vkyksd esa lek/kku dh jkf'k fuEuor laxf.kr gS&

;k C;kt ls mRiUu fookn ds

en esa

ॢबहर गजट [सधरण 15 5 5 5 tuojh 2020

tuojh 2020

vr% vkidks funsf'kr fd;k tkrk gS fd fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa

:0----------------------- ]'kkfLr ds en esa :0 --------------------- vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku

jkf'k dk lk{;] pkyku ds :i esa fnukad---------------------- rd izLrqr djsaA

LFkku %

gLrk{kj

frfFk %

inuke

eqgj %

Kkikad------------------------------------------------

fnukad------------------------------------------------------

izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA

LFkku %

gLrk{kj

frfFk %

eqgj %

inuke

uksV %& i{kdkj }kjk foQy gksus ij] vkxs dksbZ vU; lquokbZ dk volj fn;s cxSj] fookn ds lek/kku gsrq

vkosnu vLohd`r dj fn;k tk;sxkA

izi=- VI

¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu lek/kku vkns'k½

[ns[ksa fu;e 4(7)]

-------------------------------------------------------------------------------dk dk;kZy;

¼1½ dkjksckj dk uke ,oa Lo:i

¼2½ izi=&II dh ikorh la[;k ,oa frfFk

¼3½ izi=&I ds vuqlkj Mkd dk irk

¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k

¼;fn dksbZ gks½

¼5½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu

Hksts tk ldrs gS

¼6½ eksckbZy uacj ftl ij laidZ fd;k tk

ldrk gS

¼7½ fookn esa lfUufgr ekax dh iz—fr

¼8½ fookn dh vof/k

¼9½ Kki la[;k--------------- fnukad ------------ }kjk fuxZr *izi=&

fookn dh izd`fr

izi=&I esa n'kkZ;h xbZ

lek/kku jkf'k

vf/kfu;e ds izko/kkuksa ds

vuq:i laxf.kr lek/kku

jkf'k

vf/kfu;e ds ykxw gksus ds iwoZ

fookn ds laca/k esa Hkqxrku dh

xbZ jkf'k tks vkf/kdkfjd

vfHkys[k

oSVfel

lR;kfir gSA

oS/kkfud izek.k&i=ksa@

?kks"k.kk&i=ksa

vHkko

vizLrqrhdj.k ds dkj.k cdk;k

dj ds en esa

vU; cdk;k dj ds en esa

fof/k ds v/khu fdlh vkns'k

}kjk vf/kjksfir 'kkfLr] tqekZuk

;k C;kt ls mRiUu fookn ds

en esa

ॢबहर गजट [सधरण 15 tuojh 2020

15 tuojh 2020

IV/ izi=&V ds vuqlkj lek/kku jkf'k &

¼i½ oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa ds vHkko ;k

vizLrqrhdj.k ds dkj.k cdk;k dj ds en esa

¼ii½ vU; cdk;k dj ds en esa

¼iii½ fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr]

tqekZuk ;k C;kt ls mRiUu fookn ds en esa

¼10½ fookn ds en esa tek jkf'k &

¼i½ oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa ds vHkko ;k

vizLrqrhdj.k ds dkj.k cdk;k dj ds en esa

¼ii½ vU; cdk;k dj ds en esa

¼iii½ fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr]

tqekZuk ;k C;kt ls mRiUu fookn ds en esa

vkns'k

fcgkj djk/kku fookn lek/kku fu;ekoyh] 2020 ds fu;e 4 ds izko/kkuksa ds vuq:i izlaxk/khu fookn] ftldk

fooj.k mij fn;k x;k gS] dk ,rn }kjk lek/kku fd;k tkrk gSA

LFkku %

frfFk %

eqgj %

gLrk{kj

inuke

*tks ykxw ugha gks mls dkV nsaA

Kkikad------------------------------------------------

fnukad------------------------------------------------------

izfrfyfi %& jkT; dj vk;qDr&lg&lfpo] fcgkj] iVuk@----------------------------------¼i{kdkj½ dks vxzlkfjrA

LFkku %

gLrk{kj

frfFk %

eqgj %

inuke

izi= - VII

¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu lek/kku vkosnu vLohÑr fd, tkus dk

vkns'k½

[ns[ksa /kkjk 4(8)]

-------------------------------------------------------------------------------dk dk;kZy;

¼1½ dkjksckj dk uke ,oa Lo:i

¼2½ izi=& II dh ikorh la[;k ,oa fnukad

¼3½ izi=&I ds vuqlkj mDr dkjksckj dk Mkd irk

¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k

¼;fn dksbZ gks½

¼5½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu

Hksts tk ldrs gS

¼6½ eksckbZy uacj ftl ij laidZ fd;k tk

ldrk gS

ॢबहर गजट [सधरण 15 5 5 5 tuojh 2020

tuojh 2020

¼7½ *izi=& III dk Kki la[;k ,oa fnukad

¼8½ *izi=& IV dk Kki la[;k ,oa fnukad

¼9½ *izi=& V dk Kki la[;k ,oa fnukad

¼10½ fookn dh vof/k

vkns'k

¼i½ *vki izi=&III esa lalwfpr izi=&I dh =qfV;ksa dks nwj djus esa foQy jgs gSa] ;k

¼ii½ *vkids }kjk izi=&IV esa lalwfpr oSls dj] C;kt] 'kkfLr ;k tqekZuk ds Hkqxrku ds laca/k esa tks

vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir

ugha gS] ds fy, dks"kkxkj izek.k&i= izLrqr ugha fd;k x;k gS] ;k

¼iii½ *vkids }kjk izi=&IV esa lalwfpr vf/kfu;e ds izko/kkuksa ds vuq:i laxf.kr 'ks"k lek/kku jkf'k ds laca/k

esa lk{; izLrqr ugha fd;k x;k gS] ;k

¼iv½ *vkids }kjk izi=&V esa fofufnZ"V lek/kku jkf'k ds tek djus ds laca/k esa fufnZ"V vof/k rd lk{;

izLrqr ugha fd;k x;k gSA

Qyr% vkids }kjk izi=&I esa fookn lek/kku ds fy, lefiZr vkosnu dks fcgkj djk/kku fookn

lek/kku fu;ekoyh] 2020 ds fu;e 4 ds izko/kkuksa ds vkyksd esa vLohd`r fd;k tkrk gSA

LFkku %

frfFk %

eqgj %

gLrk{kj

inuke

*tks ykxw ugha gks mls dkV nsaA

Kkikad------------------------------------------------

fnukad------------------------------------------------------

izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA

LFkku %

gLrk{kj

frfFk %

eqgj %

inuke

[¼laŒlaŒ&fcØh&dj@fofo/k&48@2019&159½]

fcgkj&jkT;iky ds vkns'k ls

MkWŒ izfrek]

jkT; dj vk;qDr&lg&lfpoA

15 tuojh 2020

,lŒvksŒ 77 fnukad 15 tuojh 2020 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj

ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk

esa mldk izkf/kd`r ikB le>k tk;A

[¼laŒlaŒ&fcØh&dj@fofo/k&48@2019&159½]

fcgkj&jkT;iky ds vkns'k ls

MkWŒ izfrek]

jkT; dj vk;qDr&lg&lfpoA

The 15^th January 2020

S.O. 77 dated 15^th January 2020-–In exercise of the power conferred by sub-

section (1) of section 6 of the Bihar Settlement of Taxation Dispute Act, 2019 (Bihar Act

20 of 2019), the Governor of Bihar is pleased hereby to make the following rules,

namely:–

ॢबहर गजट [सधरण 15 tuojh 2020

15 tuojh 2020

1. Short title, extent and commencement.– (1) These rules may be called the Bihar

Settlement of Taxation Dispute Rules, 2020.

(2) It shall extend to the whole of the State of Bihar.

(3) They shall come into force on such date as the Commissioner of state tax

may, by notification in the official gazette, specify 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.

2. Definitions.–In these rules, unless there is anything repugnant in the subject or

context,–

(a) “FORM” means a form appended to this rule.

(b) "section" means a section of the Act;

(2) Other words and expressions used in these rules and not defined herein, but defined

in the Act or in the Law or in the rules made thereunder, shall have the meanings

respectively assigned to them in the Act or in the Law or in the rules made thereunder, as

the case may be.

3. Manner and form of application for settlement. –(1) Subject to the provisions of

sub-rule (2) any party wishing to settle a dispute, shall furnish to the authority

specified in sub rule (6) a duly completed and signed application in FORM-I, at least

twenty days before the expiry of the Rules:

Provided that a party wishing to settle a dispute, may furnish to the authority

specified in sub rule (6) a duly completed and signed application in FORM-I on their

official email address exhibited in departmental website of Commercial Taxes

Department, Bihar.

(2) Separate applications in FORM -I, shall be furnished for every dispute along

with –

(a)

copy of annual return or all applicable quarterly returns for the period in

dispute, if filed :

Provided that where a dispute does not relate to any assessed tax but relates to

imposition of any penalty or interest or fine, copy of returns/annual return shall not be

required to be enclosed,

(b)

proof of payment in support of payment of admitted tax and payment

against disputed amount before commencement of this Act, by way of challan or challans

along with statement, or the payment report downloaded from the website of Commercial

Taxes Department or fully and correctly filled TDS certificate in FORM C-II, where

applicable:

Provided that in case of TDS certificate in FORM C-II, applicant shall furnish a

certificate issued by the deducting authority that amount of tax Rs. ……….. deducted

from the applicant’s bill for the period …………….. has been deposited into

………………….. (name of the treasury) Treasury vide challan no. ……………..dated

…………………. The said challan of Rs………………... deposited into government

treasury also includes the amount deducted from M/s ………..……………… (name of

deductee)

(c)

copy of the order levying any tax, interest or penalty or fine where

available or copy of the demand notice, where such order is not available,

(d)

copy of the demand notice, where not furnish under clause (c),

ॢबहर गजट [सधरण 15 5 5 5 tuojh 2020

tuojh 2020

(e)

statement along with statutory certificates/declarations received, to be

submitted in original,

(f)

e-mail address and mobile number on prescribed place of Form-I,

(g)

copy of PAN of the applicant, duly signed by blue ballpoint pen.

(3)

An application in Form -I will cover only one case of any period under the

Law and shall cover entire dispute of that case and not a part of it.

(4) The said application in FORM-I will be signed at the place 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.

(5) If application is sent by Registered or Speed Post, the day on which such

application is received by the prescribed authority shall be treated as the day of its

presentation.

(6) Duly filled in and signed application in Form-I with required documents shall

be submitted before the authority as mentioned below:

TABLE

Sl.

No.

As on 31.12.2019 dispute related to

Authority before whom FORM-I to

be submitted

(1)

(2)

(3)

Tax/Interest/Penalty/fine

Head of the Office where order in

dispute has been passed.

Penalty order related to violation of

provisions for movement of goods

passed by Check post authority

Incharge of the circle in whose

territorial Jurisdiction such check post

was situated.

All other cases other than Sl. no.1 & 2

above

Incharge of the circle who has

jurisdiction over the business of the

applicant.

(7) The office of the authority referred to in sub-rule (6) shall, after checking the

completeness of the application, grant a receipt in FORM -II to the party .

4. Disposal of application – (1) No application shall be considered by the authority

referred to in sub-rule (6) of rule 3 unless the application conforms to the requirements of

rule 3.

(2) The authority referred to in sub-rule (6) of rule 3 shall verify the computation

of the disputed amount, payments made, the settlement amount and other particulars

furnished by the party in the application in FORM–I within two days of the furnishing of

the said application.

(3) Where upon verification under sub-rule (2), it is found by the authority

specified in that sub-rule that the application is incomplete/incorrect/does not conform to

the requirements of rule 3, the said authority shall, on the next day of verification as

specified in sub-rule (2), issue Deficiency memo in FORM-III for rectification of defects

of application in Form-I.

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(4) A party to whom a Deficiency memo in FORM-III has been communicated

shall rectify the defects of application in FORM-I within four days of the receipt of the

Deficiency memo:

Provided that if the party fails to rectify the defects of the application in FORM-I

as communicated in FORM-III, the said authority shall reject the application for

settlement of dispute within a period of two days after the expiry of the period specified

in sub-rule (4) by an order in FORM-VII, a copy of which shall be forwarded to the

party on the e-mail address:

Provided further that the rejection as aforesaid shall, subject to sub-rule (1) of rule

3, not debar the party from filing a fresh application.

(5) Where after removal of defects by the party under sub rule (4), or upon

verification under sub-rule (2) it is found by the authority referred to in sub-rule (6) of

rule 3 that-

(a) any payment of tax, interest, penalty or fine specified by the party in the

application in FORM –I is or are not borne out and not verifiable from the official

records or payment reports generated on the VATMIS Application of the Commercial

Taxes Department, Bihar, or

(b) the disputed amount or the settlement amount has not been computed correctly

or is not in accordance with the provisions of the Act,

the said authority shall, within ten days from receipt of application in FORM-I, direct the

party by order in FORM-IV to furnish treasury certificate(s) only in respect of such

payments of tax, interest, penalty or fine which could not be verified through the official

records or payment reports generated on the VATMIS Application of the Commercial

Taxes Department, Bihar or as the case may be, to deposit the payable settlement amount

as calculated in accordance with the provisions of the Act into Government Treasury, in

the manner provided in Rule 27 of the Bihar Value Added Tax Rules, 2005, and furnish

the challan evidencing such payment preferably within seven days of the receipt of the

order, but in no case later than two days before the expiry of the Rules.

(6) Where upon verification under sub-rule (2), it is found by the authority

specified in that sub-rule that

(a)

the application conforms to the requirements of rule 3,

(b)

the disputed amount and the settlement amount have been computed

correctly, and in accordance with the provisions of the Act, and

(c)

all payments of tax, interest, penalty or fine specified by the party in the

application in FORM –I are borne out and verified from the official records or payment

reports generated on the VATMIS Application of the Commercial Taxes Department,

Bihar,

the said authority shall, within ten days from receipt of application in FORM-I, direct the

party by order in FORM-V, to deposit the settlement amount into Government Treasury,

in the manner provided in Rule 27 of the Bihar Value Added Tax Rules, 2005, and

furnish the challan evidencing such payment preferably within seven days of the receipt

of the order, but in no case later than two days before the expiry of the Rules.

(7) The authority specified in sub-rule (2) shall, within two days of the deposit of

the entire settlement amount, as aforesaid, make an order in FORM-VI settling the

dispute.

(8) If the party

(a) fails to rectify the defects of the application FORM-I as

communicated in FORM-III; or

(b) does not furnish treasury certificate(s) in response to the order of

FORM-IV in respect of payments of tax, interest, penalty or fine which could not be

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verified through the official records or payment reports generated on the VATMIS

Application of the Commercial Taxes Department, Bihar within the time limit specified

in clause (b) of sub-rule (5); or

in response to the order of FORM-IV as calculated in accordance with the provisions of

the Act within the time limit specified in clause (b) of sub-rule (5); or

(d) does not produce the evidences of the deposit of the entire settlement

amount, as required by FORM-V within the time limit specified in clause (c) of sub-rule

(6);

the said authority shall reject the application for settlement of dispute by an order in

FORM-VII before expiry of the Rules and communicate such order to the party:

Provided that the rejection as aforesaid shall, subject to sub-rule (1) of rule 3, not

debar the party from filing a fresh application.

(9)

All communication in FORM-III, FORM-IV, FORM-V, FORM-VI

and FORM-VII shall be made on e-mail address specified in FORM-I.

FORM-I

(Form of application for settlement of dispute under the Bihar Settlement of Taxation

Disputes Act, 2019)

[See Rule 3 (1)]

(Application shall be filled and signed by blue ballpoint pen only .)

Before the

……………………………..

I, ………………………(full name in block letters), son of ………………………... residing at

………………………., being *proprietor/ partner/ karta/ managing director/ principal

executive officer/officer incharge / declared manager hereby apply for settlement of arrear

tax, interest, fine or penalty in dispute and the relevant particulars are furnished below:–

1. Trade name of the business

2. Address of the principal place of business

3. Postal address at which communication may be made

4. PAN of the applicant

5. E-mail address to which notices / communications may be

sent

6. Mobile number to which communications may be sent

7. Act under which the case is pending

8. Registration Certificate Number under the law, if any

9. Period of the case in respect of which the application is

made

10. Admitted tax payable as per return

11. Admitted tax paid

12. Date on which order levying tax, interest, penalty or fine

passed

13. Demand notice number and date

14. Pending before which authority (Appellate Authority/

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Commissioner/Tribunal/ High Court/Supreme Court)

15. Date on which Appeal/ Revision/ Reference/ WP/ SLP

filed

16. Details of dispute -

17. The details of amount already deposited against disputed amount before

commencement of the Act-

Challan no.

Date

on account of

Tax/Interest/Penalty/Fine

Amount deposited

18. Value of statutory Certificates/ Declarations received after issuance of demand notice

which are attached with this application-

19.

*I/We want to get the case settled upon further payment of Rs. …………on

account of assessed tax, Rs. .................. on account of interest, Rs. ..................... on

account of penalty and Rs. ..................... on account of fine. *I/We undertake to pay the

amount 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.

Description

Arrear of tax for

non

furnishing/non-

production of

statutory

Certificates/

Declarations

Other

Arrears

of tax

Dispute arising out of

an order levying

penalty, fine or

interest under the law

Amount of tax, interest, penalty or fine

levied

Amount of tax, interest, penalty or fine in

dispute

Settlement amount as per section 3 of the

Act

Amount of tax, interest, penalty or fine

paid in respect of the dispute before the

commencement of the Act

Balance amount payable for settlement of

dispute

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Date :

(Signature of the applicant)

*Strike out whichever is not applicable.

(Status).

FORM-II

(Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2019)

[See Rule 3(7)]

Office of the ………………………

Receipt No.

Date –

Application in FORM-I …………………………………………….Received from

(A) Trade name of the business……………………………………………………

(B) Registration Certificate Number under the law, if any……………………….

(D) Mobile No. ……………………………………………………………………

Check slip [(Tick (√) if enclosed (x) if not enclosed)]

(1) Copy of annual return or all applicable quarterly returns for the

period in dispute, if filed

(2) Statement along with copies of challan in support of payment

of admitted Tax and payment against disputed amount before

commencement of the Act

(3) Payment report downloaded from the website of Commercial

Taxes Department

(4) FORM C-II along with certificate of deducting authority as

prescribed in Rule-3(2)(b)

(5) Copy of the order levying any tax, interest or penalty or fine

(6) Copy of demand notice regarding dispute

(7) Statement along with statutory certificates/declarations

received in original

(8) E-mail address & mobile no. mentioned on prescribed place in

Form-I

(9) Copy of PAN of the applicant, duly signed by blue ballpoint pen

Place :

Signature

Seal :

Designation

FORM-III

(Form of Deficiency memo for rectification of defects of application in Form-I under

the Bihar Settlement of Taxation Disputes Act, 2019)

[See Rule 4(3)]

Office of the …………………………

(1) Name and style of business in respect of which

application in form Form-I has been received:

(2) Postal address as per FORM-I:

(3) Registration Certificate Number under the law, if any:

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(4) E-mail address to which notices / communications may be sent:

(5) Mobile number to which communications may be sent:

(6) Nature of demand involved in dispute:

(7) Period to which dispute relates:

Order

The aforesaid application in FORM-I filed by you and acknowledged vide receipt No.

………….. dated …………. of this office is *incomplete/*incorrect/*does not conform

to the requirements of rule 3 due to following reasons- (specify the reason)

1.………………...…………………………………………………………………………

2.……………………………………………………………………………………………

3.……………………………………………………………………………………………

You are, therefore, directed to rectify the defects of the application FORM-I by ………..

(date). In the event of your failure to rectify the defects shall lead to rejection of

application for settlement of dispute without any further hearing.

Place :

Signature

Date :

Designation

Seal :

*Strike out whichever is not applicable.

Memo No.

Date –

Copy forwarded to ……………………………. ……………………… (Party).

Place :

Signature

Date :

Designation

Seal :

FORM-IV

(Order to furnish payment proof/ treasury certificate under the Bihar Settlement of

Taxation Disputes Act , 2019)

[See Rule 4(5)]

Office of the …………………………

1. Name and style of business

2. Receipt No. and date of FORM-II

3. Postal address as per FORM-I

4. Registration Certificate Number under the law, if any

5. Nature of demand involved in dispute

6. E-mail address to which notices / communications may be sent

7. Mobile number to which communications may be sent

8. Period to which dispute relates

Order

Whereas upon verification of the aforesaid application in FORM-I filed by you, it is

found that –

(i) *Your following payments of tax, interest, penalty or fine specified in the

application in FORM –I are not verifiable from the official records or payment

reports generated on the VATMIS Application of the Commercial Taxes

Department, Bihar:-

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S.No

Date

Amount

account

Tax/Interest/Penalty/Fine

(ii) * the settlement amount has not been computed correctly or is not in accordance

with the provisions of the Act as shown in the table below. Amount paid in

respect of the dispute before the commencement of the Act and which is verified

from official records or VATMIS is also shown in the table-

You are, therefore, hereby directed to –

(a) *furnish treasury certificate(s) in respect of payments of tax, interest, penalty or fine

as per table of clause (i) of the above order by………….(date) (in case where treasury

certificate(s) are required).

(b) *produce evidences of balance settlement amount of Rs. …………on account of

assessed tax, Rs. .................. on account of interest, Rs. ..................... on account of

penalty and Rs. ..................... on account of fine in form of challans by………….(date)

(in case where treasury certificate(s) are not required).

assessed tax, Rs. .................. on account of interest, Rs. ..................... on account of

penalty and Rs. ..................... on account of fine in form of challans by………….(date)

(in case where treasury certificate(s) are required and if it is produced), or

produce evidences of balance settlement amount of Rs. …………on account of assessed

tax, Rs. .................. on account of interest, Rs. ..................... on account of penalty and

Rs. ..................... on account of fine in form of challans by………….(date) (in case where

treasury certificate(s) are required and if it is not produced).

Place :

Signature

Date :

Designation

Seal:

*Strike out whichever is not applicable.

Dispute relating to:

Settlement Amount as

shown

application

FORM-I

Settlement

amount

calculated

accordance with the

provisions of the Act

Amount

paid

respect of the dispute

before

the

commencement of the

Act and verified from

official

records

VATMIS

on account of arrear of tax for

non furnishing/non-production

statutory

Certificates/Declarations

on account of other arrear of tax

on account of dispute arising out

of an order levying penalty, fine

or interest under the law

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Memo No.

Date-

Copy forwarded to ……………………….. (Party)

Place :

Signature

Date :

Designation

Seal :

Note:- Failure on the part of the party entails rejection of application for settlement of

dispute without any further hearing to the party.

FORM-V

(Order to deposit settlement amount under the Bihar Settlement of Taxation Disputes

Act , 2019)

[See Rule 4(6)]

Office of the …………………………

1. Name and style of business

2. Receipt No. and date of FORM-II

3. Postal address as per FORM-I

4. Registration Certificate Number under the law, if any

5. E-mail address to which notices / communications may

be sent

6. Mobile number to which communications may be sent

7. Nature of demand involved in dispute

8. Period to which dispute relates

Order

The settlement amount in relation to application filed in FORM-1 is calculated as

below-

You are hereby directed to produce evidences of balance settlement amount of Rs.

…………on account of assessed tax, Rs. .................. on account of interest, Rs.

..................... on account of penalty and Rs. ..................... on account of fine in form of

challans by………….(date).

Place :

Signature

Date :

Designation

Seal:

Dispute relating to:

Settlement

Amount as

shown in

application

FORM-I

Settlement amount as

calculated in

accordance with the

provisions of the Act

Amount paid in

respect

the

dispute before the

commencement of

the

Act

and

verified

from

official records or

VATMIS

on account of arrear of tax

for non furnishing/ non-

production

statutory

Certificates/ Declarations

on account of other arrear

of tax

on account of dispute

arising out of an order

levying penalty, fine or

interest under the law

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Memo No.

Date-

Copy forwarded to ……………………….. (Party)

Place :

Signature

Date :

Designation

Seal :

Note:- Failure on the part of the party entails rejection of application for settlement of

dispute without any further hearing to the party.

FORM-VI

(Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2019)

[See Rule 4(7)]

Office of the …………………………

(1) Name and style of business

(2)

Receipt No. and date of FORM-II

(3) Postal address as per FORM-I

(4) Registration Certificate Number under the law, if any

(5) E-mail address to which communications may be sent

(6) Mobile number to which communications may be sent

(7) Nature of demand involved in dispute

(8) Period to which dispute relates

(9) Settlement amount as per *FORM-IV/ FORM-V issued under

memo no. ............. Dated ..........

(i) on account of Arrear of tax for non furnishing/

non-production of statutory Certificates/ Declarations

(ii) on account of other Arrear of tax

(iii) on account of dispute arising out of an order levying

penalty, fine or interest under the law

(10) Amount deposited against dispute

(i) on account of Arrear of tax for non furnishing/

non-production of statutory Certificates/ Declarations

(ii) on account of other Arrear of tax

(iii) on account of dispute arising out of an order

levying penalty, fine or interest under the law

Order

The dispute whose details are set out above is hereby settled in accordance with the

provisions of rule 4 of the Bihar Settlement of Taxation Disputes Rules , 2020.

Place :

Signature

Date :

Designation

Seal:

*Strike out whichever is not applicable.

Memo No.

Date-

Copy forwarded to State Tax Commissioner-Cum-Secretary, Bihar, Patna /

…………………… (Party)

Place :

Signature

Date :

Designation

Seal:

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FORM-VII

(Order of rejection of application under the Bihar Settlement of Taxation Disputes

Act , 2019)

[See Rule 4(8)]

Office of the …………………………

(1) Name and style of business:

(2) Receipt No. and date of FORM-II:

(3) Postal address of the said business as per FORM-I:

(4) Registration Certificate Number under the law, if any:

(5) E-mail address to which notices / communications may be sent:

(6) Mobile number to which communications may be sent:

(7) *Memo no. and date of FORM-III :

(8) *Memo no. and date of FORM-IV :

(9) *Memo no. and date of FORM-V:

(10) Period to which dispute relates:

Order

(i)

*You have failed to rectify the defects of the application FORM-I as

communicated in FORM-III, or

(ii) *You have not furnished treasury certificate(s) in respect of payments of

tax, interest, penalty or fine which could not be verified through the

official records or payment reports generated on the VATMIS

Application

the

Commercial

Taxes

Department,

Bihar

communicated in FORM-IV, or

(iii) *You have not produced evidences of balance settlement amount as

calculated in accordance with the provisions of the Act and

communicated in FORM-IV, or,

(iv) *You have not produced the evidences of the deposit of the settlement

amount, as required by FORM-V before the expiry of the period as

specified in FORM-V.

Therefore, the said application filed by you for settlement of above dispute in

FORM-I is hereby rejected in accordance with the provisions of Rule 4 of the Bihar

Settlement of Taxation Disputes Rules , 2020.

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Place :

Signature

Date :

Designation

Seal :

*Strike out whichever is not applicable.

Memo No.

Date –

Copy forwarded to ………………………………………. ……………………… (Party).

Place :

Signature

Date :

Designation

Seal :

[(File No.Bikri-kar/vividh-48/2019-159)]

By order of the Governor of Bihar

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

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