2
ॢबहर गजट [सधरण 1 जनवर 2021
¼fcgkj v?;kns'k la[;k&01] 2021½
fcgkj djk/kku fooknksa dk lek/kku ¼f}rh;½ v/;kns'k] 2020
Hkkjr&x.kjkT; ds bdgÙkjosa o"kZ esa fcgkj jkT;iky }kjk iz[;kfir
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;iky }kjk fnukad 21 flrEcj] 2020 dks fcgkj djk/kku fooknksa dk lek/kku v/;kns'k]
2020 ¼fcgkj v/;kns'k la[;k&11] 2020½ iz[;kfir fd;k x;k Fkk(
vkSj] pw¡fd] l=goha fcgkj fo/kkulHkk ds fnukad 23 uoEcj] 2020 ls izkjaHk gksdj fnukad 27 uoEcj] 2020
rd lapkfyr izFke l= ds nkSjku dksbZ fo/kk;h dk;Z ugha gqvk(
vkSj] pw¡fd] fcgkj djk/kku fooknksa dk lek/kku v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&11] 2020½ fnukad
07 tuojh] 2021 dks fu"izHkkoh gks tk;sxk vkSj mDr v/;kns'k ds izko/kkuksa dks fujarj izHkko nsus ds fy, ekeys esa
rRdky vko';d dkjZokbZ djuk t:jh gS(
vkSj] pw¡fd] fcgkj jkT; fo/kkueaMy l= esa ugha gS] vkSj fcgkj jkT;iky dk lek/kku gks x;k gS fd ,slh
ifjfLFkfr;k¡ fo|eku gaS ftuds dkj.k 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 ¼f}rh;½
v/;kns'k] 2020 dgk tk ldsxkA
(2)
bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
(3)
;g fnukad 21 flrEcj] 2020 ls izo`Rr gqvk ekuk tk;sxk 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 ¼f}rh;½ 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 1 जनवर 2021
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 1 जनवर 2021
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 v/;kns'k 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 ds lek/kku dk 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
5
ॢबहर गजट [सधरण 1 जनवर 2021
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
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
7- fujlu ,oa O;ko`fÙkA&
¼1½
fcgkj djk/kku fooknksa dk lek/kku v/;kns”k] 2020 ¼fcgkj v/;kns'k la[;k&11] 2020½ blds
}kjk fujflr fd;k tkrk gSA
¼2½
,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx
esa fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl v/;kns'k }kjk ;k ds v/khu iznÙk
“kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh x;h le>h tk;sxh] ekuks ;g v/;kns'k ml fnu izo`Ùk
Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA
iVuk
Qkxw pkSgku]
fnukad&1 tuojh 2021
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&1 tuojh 2021
fcgkj jkT;ikyA
———
1 tuojh 2021
1 tuojh 2021
1 tuojh 2021
1 tuojh 2021
laŒ ,y0th0&01&17@2020@02@yst—fcgkj jkT;iky }kjk dated&1st January] 2021 dks
iz[;kfir ;g fcgkj dkjk/kku fooknksa dk lek/kku ¼f+}rh;½ v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&01]
2021½ 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]
cyjke eaMy]
ljdkj ds voj lfpo A
6
ॢबहर गजट [सधरण 1 जनवर 2021
(BIHAR ORDINANCE NO.-01, 2021)
THE BIHAR SETTLEMENT OF TAXATION DISPUTES (SECOND)
ORDINANCE, 2020
Promulgated by the Governor of Bihar in the Seventy first Year of the Republic
of India.
AN
ORDINACE
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 Duty Act, 2018 (Act 4 of 2018)] and the Central
Sales Tax Act, 1956 (Act 74 of 1956),
WHEREAS, The Bihar Settlement of Taxation Disputes Ordinance, 2020 (Bihar
Ordinance no.- 11, 2020) was promulgated by the Governor of Bihar on the 21st day of
September, 2020;
AND, WHEREAS, no legislative work was taken up during the first session of
seventeeth Bihar Legislative Assembly which started from 23rd November, 2020, and
continued till 27th November, 2020;
AND, WHEREAS, The Bihar Settlement of Taxation Disputes Ordinance, 2020
(Bihar Ordinance no.- 11, 2020) will cease to operate on the 7th January, 2021, and to give
continued effect to the Provisions of the said Ordinance, it is necessary to take immediate
necessary action in the matter;
AND, WHEREAS, the Legislature of the State of Bihar is not in session; and the
Governor of Bihar is satisfied that the circumstances exist which render it necessary for him
to take immediate action;
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:-
CHAPTER I
Preliminary
1. Short title, extent and commencement.– (1) This Ordinance may be called the
Bihar Settlement of Taxation Disputes (Second) Ordinance, 2020.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall be deemed to have come into force on the 21st day of September,
2020 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 (Second)
Ordinance, 2020;
(b) “admitted tax” means the amount of tax admitted as being payable in the
returns filed by the party under the law;
7
ॢबहर गजट [सधरण 1 जनवर 2021
(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, 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
8
ॢबहर गजट [सधरण 1 जनवर 2021
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 Act 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 herein below:
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.
Other Arrear 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.
(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.
9
ॢबहर गजट [सधरण 1 जनवर 2021
(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 of the Ordinace , 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.
7. Repeal and Savings.-
(1) The Bihar Settlement of Taxation Disputes Ordinance, 2020 (Bihar
Ordinance No.- 11, 2020) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken in exercise
of any power conferred by or under the said ordinance shall be deemed to
have been done or taken in exercise of the powers conferred by or under this
Ordinance as if this Ordinance were in force on the day on which such thing
was done or action taken
Patna
PHAGU CHAUHAN,
Dated.— 1st January 2021
Governor of Bihar.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव म१ॢत?
ॢबहर गजट #[सधरण$ 1%5'1+400%ड+ट,+प+?
Website: http://egazette.bih.nic.in
