2
ॢबहर गजट
[सधरण 21 सत बर 2020
¼fcgkj v?;kns'k la[;k&11] 2020½
fcgkj djk/kku fooknksa dk lek/kku v/;kns'k] 2020
Hkkjr&x.kjkT; ds bdgÙkjosa o"kZ esa fcgkj jkT;iky }kjk iz[;kfirA
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 v/;kns'kA
pw¡fd] fcgkj jkT; fo/kkueaMy l= esa ugha gS]
vkSj] pw¡fd] fcgkj jkT;iky dk lek/kku gks x;k gS fd ,slh ifjfLFkfr;k¡ fo|eku gaS ftuds dkj.k fcgkj
djk/kku fooknksa dk lek/kku v/;kns'k] 2020 dks] blesa vkxs of.kZr jhfr ls] ç[;kfir djus ds fy, rqjar dkjZokbZ
djuk vko';d gks x;k gS;
blfy,] vc] Hkkjr&lafo/kku ds vuqPNsn 213 ds [kaM ¼1½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,
fcgkj&jkT;iky fuEufyf[kr v/;kns'k ç[;kfir djrs gSa %&
v/;k; I
izkjfEHkd
1. laf{kIr uke] foLrkj vkSj izkjEHkA&(1) ;g v/;kns'k fcgkj djk/kku fooknksa dk lek/kku v/;kns'k]
2020 dgk tk ldsxkA
(2)
bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
(3)
bl v/;kns'k ds mica/k ml rkjh[k dks izo`Ùk gksaxs] tks jkT;&dj vk;qDr jkti= esa] vf/klwpuk
}kjk fu;r djs vkSj mDr frfFk ls N% eghus dh vof/k ds fy, ykxw jgsxk %
ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa izdkf'kr vf/klwpuk }kjk] mDr N% ekg
dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq N% ekg ls vuf/kd ds fy, c<+k
ldsxhA
2. ifjHkk"kk,aA& bl v/;kns'k esa tc rd fd lanHkZ esa vU;Fkk visf{kr u gks&
(d) ** v/;kns'k** ls vfHkizsr gS fcgkj djk/kku fooknksa dk lek/kku v/;kns'k] 2020(
¼[k½ **Loh—r dj** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk nkf[ky foojf.k;ksa esa Lohdkj dh xbZ
ns; dj dh jkf'k(
¼x½
**vihy** ls vfHkizsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981] Hkkx 1 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] C;kt ;k QkbZu ls vfHkizsr gS] &
¼i½ fu/kkZfjrh }kjk fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k
ikfjr vFkok fd;s x;s fdlh vU; vkns'k ds vuqlj.k esa Hkqxrs; dj] pkgs ftl uke ls
tkuk tk,] ;k
¼ii½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh ij vkjksfir 'kkfLr] ;k
¼iii½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] ;k
¼iv½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; QkbZu(
3
ॢबहर गजट
[सधरण 21 सत बर2020
¼M-½ **fookn** ls vfHkizsr gS vihy] iqujh{k.k] fofo/k iqujh{k.k] iqufoZyksdu] jsQsjsa'k ds ek/;e ls
dksbZ dk;Zokgh ;k fof/k ds v/khu fdlh dj] C;kt] QkbZu ;k 'kkfLr ds ikfjr vkns'k ds
vuqlj.k esa dksbZ ;kfpdk] tks twu] 2017 ds 30osa fnu ;k mlls igys lekIr gksus okyh fdlh
Hkh vof/k ds laca/k esa fof/k ds v/khu fu;qDr fdlh izkf/kdkj ;k fVªC;wuy ;k] ;Fkk fLFkfr] mPp
U;k;ky; ;k mPpre U;k;ky; ds le{k fnukad 31 vxLr] 2020 dks yafcr gksA
Li"Vhdj.k I& bl [k.M ds iz;kstukFkZ **fookn** esa 'kkfey gS(
¼i½ ,slh dksbZ ysoh ftlds vuqlkj ljdkjh [ktkus esa iw.kZ jkf'k dk Hkqxrku ugha fd;k x;k gS] ;k
¼ii½ 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 izkf/k—r izkf/kdkjh }kjk izkjEHk dh x;h vFkok ds le{k yfEcr fdlh dj]
C;kt] QkbZu vFkok 'kkfLr dh olwyh gsrq dk;Zokgh(
¼p½
**fookfnr jkf'k**] fdlh fookn ds laca/k esa] ls vfHkizsr gS dksbZ dj] C;kt] QkbZu vFkok
'kkfLr dh jkf'k tks fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k fd;s
x;s vFkok ikfjr fd;s x;s fdlh vU; vkns'k ds vuqlj.k esa] i{kdkj ds ikl Hkqxrs; ds :i
esa fu/kkZfjr fd;k x;k gS(
(N) **fof/k** ls vfHkizsr 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
(t) **i{kdkj** ls vfHkizsr gS dksbZ O;fDr tks fof/k ds v/khu fookn dk ,d i{kdkj gks vkSj bl
v/;kns'k ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks(
¼>½ ^^fofgr** ls vfHkizsr tks bl v/;kns'k ds v/khu cuk;h x;h fu;ekoyh esa fofgr gS(
(´) bl v/;kns'k ds iz;kstukFkZ **fofgr izkf/kdkjh** ls vfHkizsr gS oSls inkf/kdkjh tks fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 esa of.kZr gSa(
(V) **iqujh{k.k** ls vfHkizsr gS fof/k ds v/khu iqujh{k.k ds fy, vkosnu] tks 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 vFkok fof/k ds v/khu xfBr U;k;kf/kdj.k ds le{k
yfEcr gks(
¼B) fdlh fookn ds lanHkZ esa ^^lek/kkfur** ls vfHkizsr gS ,sls fookn ls lacaf/kr dk;Zokgh dk
fuiVkjk vkSj lekiu(
(M) **lek/kku jkf'k** ls vfHkizsr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks
tk;sxk(
¼<) bl v/;kns'k ds iz;kstukFkZ ^^oS/kkfud ?kks"k.kk&[email protected]&i=** ls vfHkizsr gS oSls ?kks"k.kk
[email protected] i= ftldk mYys[k dsUnzh; fcØh&dj ¼jftLVªs”ku ,oa ldykorZ½ fu;ekoyh] 1957
ds fu;e 12 esa gS] vkSj blesa fof/k ds v/khu cuk;s x;s fdlh vU; fu;e ds varxZr fofgr
dksbZ ?kks"k.kk i= Hkh 'kkfey gS(
¼.k) ^^U;k;kf/kdj.k** ls vfHkizsr 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(
(r) 'kCn ;k vfHkO;fDr;k¡ tks blesa ifjHkkf"kr ugha gSa] ds ogh vFkZ gksaxs tks fof/k ;k mlds v/khu
cuk;s x;s fu;eksa esa Øe'k% muds izfr leuqnsf'kr fd, x, gksaA
4
ॢबहर गजट
[सधरण 21 सत बर 2020
v/;k; II
fookn dk lek/kku
3. lek/kku jkf'kA& ¼1½ bl v/;kns'k ds vU; izko/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 izd`fr
lek/kku jkf'k
1
2
3
1.
fdlh oS/kkfud izek.k&i= vFkok
?kks"k.kk&i= dks izLrqr ;k miLFkkfir
djus esa foQyrk ds dkj.k l`ftr
cdk;k dj
vkosnu djus dh rkjh[k rd vkosnd ds ikl miyC/k
oS/kkfud izi=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.
vU; 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& bl mi/kkjk ds iz;kstukFkZ vfHkO;fDr **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
¼2½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn fookn ds lanHkZ esa fdlh jkf”k dks
tek dj fn;k gks rks mDr jkf”k dks lek/kku jkf”k ds en esa Hkqxrku le>k tk,xk ,oa i{kdkj dks dsoy varj
jkf”k dk Hkqxrku djuk gksxkA
¼3½
tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us 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 ds en esa Hkqxrku ekuh
tk;sxh fdUrq lek/kku jkf'k ls vf/kd tek jkf”k okil ugha dh tk,xhA
¼4½
rr~le; izo`Ùk fdlh fof/k esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU;
izko/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 izkf/kdkjh ;k U;k;ky; ds le{k tkjh ugha j[kk tk,xkA
¼5½ fuEufyf[kr ekeyksa&
(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'ku½A
esa v/;kns'k dh /kkjk 5 ds vUrxZr fookn lek/kku vkns'k ikfjr gksus ij ,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 izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr 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 izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk%
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
5
ॢबहर गजट
[सधरण 21 सत बर2020
6.
fu;eksa dks cukus dh 'kfDrA& (1) ljdkj vf/klwpuk }kjk bl v/;kns'k ds mica/kksa dks dk;kZfUor
djus ds fy, fu;e cuk ldsxhA
(2) mi/kkjk ¼1½ ds mica/kksa ds lkekU;rk ij izfrdwy izHkko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh ekeys
ds fy, fu;e cuk ldsxh ftUgsa fofgr djus dh vis{kk bl v/;kns'k }kjk dh x;h gS ;k ftudh ckor fu;e
izko/kku fd;s tkrs gSaA
iVuk
Qkxw pkSgku]
fnukad&21 flrEcj 2020
fcgkj jkT;ikyA
Hkkjr&lafo/kku ds vuqPNsn 213 ds [kaM&¼1½ ds v/khu eSus bl v/;kns'k dks ç[;kfir fd;k gSA
iVuk
Qkxw pkSgku]
fnukad&21 flrEcj 2020
fcgkj jkT;ikyA
———
21 flrEcj 2020
21 flrEcj 2020
21 flrEcj 2020
21 flrEcj 2020
laŒ ,y0th0&01&17@2020@5277@yst—fcgkj jkT;iky }kjk dated&21st September] 2020
dks iz[;kfir ;g fcgkj djk/kku fooknksa dk lek/kku v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&11]
2020½ 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]
ihŒlhŒpkS/kjh]
ljdkj ds lfpoA
(BIHAR ORDINANCE NO.-11, 2020)
THE BIHAR SETTLEMENT OF TAXATION DISPUTES ORDINANCE, 2020
Promulgated by the Governor of Bihar in Seventy first Year of the Republic of India.
An Ordinance 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),
WHEREAS, The Legislature of the State of Bihar is not in session;
AND, WHEREAS, the Governor of Bihar is satisfied that the circumstances exist which
render it necessary for him to take immediate action to promulgate the Bihar Settlement of Taxation
Disputes Ordinance, 2020, in the manner hereinafter appearing.
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of
the Constitution of India, the Governor of Bihar is pleased to promulgate the following Ordinance:-
6
ॢबहर गजट
[सधरण 21 सत बर 2020
CHAPTER I
Preliminary
1.
Short title, extent and commencement.— (1) This Ordinance may be called the Bihar
Settlement of Taxation Disputes Ordinance, 2020.
(2)
It shall extend to the whole of the State of Bihar.
(3)
The provisions of this Ordinance shall come into force on such date as the
Commissioner of State Tax, by notification in the official Gazette, appoint and
shall remain in force for a period of six months from the said date:
Provided that the State Government may, by a notification published in the
official Gazette in this behalf, extend the said period of six months by such further
period, not exceeding six months, as may be specified in the said notification.
2. Definitions –In this Ordinance, unless otherwise required in the context –
(a)
“Ordinance” means the Bihar Settlement of Taxation Disputes Ordinance,
2020;
(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, interest or fine in dispute” means,-
(i)
tax, by whatever name called, payable by an assessee pursuant to an
order of assessment, re-assessment or scrutiny or any other order
made or passed under the law, or,
(ii) penalty imposed upon an assessee under any provision of the law, or,
(iii) interest payable by an assessee under any provision of the law, or
(iv) fine payable by an assessee under any provision of the law;
(e)
“dispute” means any proceeding, by way of an appeal, revision, miscellaneous
revision, review, reference or any petition in respect of any levy of tax, interest,
fine or penalty pursuant to any order passed under the law,in respect of any
period on or before 30th day of June, 2017 under the law,which is pending on
31st day of August, 2020, before any authority or Tribunal appointed under the
law or, as the case may be, the High Court or the Supreme Court;
Explanation.- For the purposes of this clause a “dispute” includes:
(i)
any such levy the full amount in respect of which has not been paid
into Government Treasury, or
(ii)
a proceeding for recovery of any tax, interest, fine or penalty, initiated
by or pending before any authority appointed or prescribed or
authorised under the law or under the Bihar and Orissa Public Demand
Recovery Act, 1914;
(f)
"disputed amount", in relation to a dispute, means any tax or interest or fine or
penalty which has been determined as being payable by the party pursuant to
an order of assessment, re-assessment, scrutiny or any other order made or
passed under the law;
(g)
“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,
7
ॢबहर गजट
[सधरण 21 सत बर2020
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) ;
(h)
“party” means any person who is a party to a dispute under the Law and who
files an application under this Ordinance for settlement of any dispute;
(i)
"prescribed" means as prescribed in the Rules made under this Ordinance;
(j)
“prescribed authority”, for the purposes of this Ordinance, means authorities
referred to section 10 of Bihar Value added Tax Act, 2005;
(k)
“revision” means a petition for revision under the law pending before the
Commissioner of Commercial Taxes appointed under section 9 of Part I of the
Bihar Finance Act, 1981 or under section 10 of the Bihar Value Added Tax
Act, 2005 or before the Tribunal constituted under the law;
(l)
“settled”, in relation to a dispute, means disposal and conclusion of the
proceeding in relation to such dispute;
(m)
“settlement amount” means the amount upon payment of which the dispute
shall be settled;
(n)
“statutory certificates/declarations” for the purpose of the Ordinance means
declarations and certificates mentioned under Rule 12 of the Central Sales Tax
(Registration & Turnover) Rules 1957 and includes any Form of declaration
prescribed under any other rule framed under the law;
(o)
“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;
(p)
words or expressions not defined herein shall have the meanings respectively
assigned to them under the law or under the rules framed thereunder.
CHAPTER II
Settlement of Disputes
3. Settlement amount.—(1) Subject to other provisions of this Ordinance, 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 on account of
failure to furnish or produce
any statutory Certificate or
Declaration
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- For the purposes of this sub-section, the expression “settlement amount” shall
not include any payment towards any arrear of admitted tax and the party shall deposit the total
amount of admitted tax.
8
ॢबहर गजट
[सधरण 21 सत बर 2020
(2)
Where a party desirous of settling a dispute, has deposited any amount in respect of
the dispute, the said amount would be considered as payment towards settlement
amount and the party will have to pay the difference amount only.
(3)
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, the said
amount would be considered as payment towards settlement amount and the amount
deposited in excess of the settlement amount will not be refunded.
(4)
Notwithstanding anything contained in any law for the time being in force but
subject to the other provisions of this Ordinance, 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.
(5)
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 application 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 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 Ordinance.
(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 Ordinance are required to be, or may be,
prescribed or in respect of which provision are to be or may be made by rules.
Patna
PHAGU CHAUHAN,
Dated 21st September 2020
Governor of Bihar.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव# म१ॢत?
ॢबहर गजट
[सधरण 602%5'1+400%ड+ट,+प+?
Website: http://egazette.bih.nic.in
