Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
24 फाã गुन 1945 (श0)
(सं0 पटना 251) पटना, वृहè पितवार, 14 माच[ 2024
fof/k foHkkx
———
vf/klwpuk
14 ekpZ 2024
laŒ ,yŒthŒ&01&04@2024&1983@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij ekuuh;
jkT;iky fnukad 14 ekpZ] 2024 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns’k ls]
T;ksfrLo:i JhokLro]
ljdkj ds lfpo ¼izŒ½A
2
ǐबहार गजट (असाधारण),14 माच[ 2024
[
º
2024
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], fcgkj fo|qr
'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½
ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku gsrq vf/kfu;eA
Hkkjr&x.kjkT; ds ipgÙkjosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%&
I
1.
(1)
;g vf/kfu;e fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024 dgk tk ldsxkA
(2)
bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
(3)
vU;Fkk micaf/kr ds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks 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;s
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.
bl vf/kfu;e esa] tc rd fd lanHkZ esa vU;Fkk visf{kr u gks&
(d) **
** ls vfHkizsr gS fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024(
¼[k½
**
** 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
**
** 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 ds le{k yfEcr vihy(
¼?k½
^^
** 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 (
¼M-½
**
** 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 dj] C;kt] QkbZu ;k “kkfLr ds mn~xzg.k ds laca/k esa ikfjr fdlh
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 tuojh] 2024 dks yafcr gks(
vkSj blesa 'kkfey gS%
¼i½
,slh dksbZ ysoh ftlds laca/k esa ljdkjh [ktkus esa iw.kZ jkf'k dk Hkqxrku ugha fd;k x;k
gS] ;k
3
ǐबहार गजट (असाधारण), 14 माच[ 2024
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
**
**] 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 ikfjr vFkok
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) **
** 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], fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e
4@2018½ vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74@1956½
(t) **
** ls vfHkizsr gS dksbZ O;fDr tks fof/k ds v/khu fookn dk ,d i{kdkj gks vkSj bl
vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks(
(>)
^^
** ls vfHkizsr tks bl vf/kfu;e ds v/khu cuk;h x;h fu;ekoyh esa fofgr gS(
(¥)
bl vf/kfu;e ds iz;kstukFkZ **
** ls vfHkizsr gS oSls inkf/kdkjh tks fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 esa of.kZr gSa(
¼V½ * *
** 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 jkT; dj vk;qä vFkok fof/k ds v/khu xfBr U;k;kf/kdj.k ds le{k yfEcr gks(
(B) fdlh fookn ds lanHkZ esa ^^
** ls vfHkizsr gS ,sls fookn ls lacaf/kr dk;Zokgh dk fuiVkjk
vkSj lekiu(
(<+)
ls vfHkizsr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks
tk;sxk(
¼.k) bl vf/kfu;e ds iz;kstukFkZ
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 vUrxZr fofgr dksbZ
?kks’k.kk&i= Hkh “kkfey gS(
(r) ^^
** 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(
¼Fk) '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
II
3.
¼1½ bl vf/kfu;e 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
1.
fdlh oS/kkfud ?kks"k.kk&[email protected]&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
4
ǐबहार गजट (असाधारण),14 माच[ 2024
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(
I& 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 ;fn fu/kkZfjr dj] C;kt] isukYVh vFkok
QkbZu ds fdlh fookn ds fuiVkjs gsrq ns; jkf'k pkyku ds }kjk fdlh Hkh en esa laxr vf/kfu;e
ds vUrxZr fookn ds lanHkZ esa tek fd;k gks] rks ml jkf'k dks lek/kku jkf'k dk Hkqxrku ekuk
tk,xk
¼4½ fookn ds lek/kku ds fy, fookfnr jkf'k ds en esa lek/kku jkf'k ls vf/kd tek jkf'k ds fo:)
i{kdkj ds fjQaM dk dksbZ nkok ekU; ugha gksxkA
¼5½ 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 ¼1½ 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
¼6½ fuEufyf[kr ekeyksa &
(i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkosnu] vFkok
(ii) jsQsjsUl] vFkok
(iii) fjV fiVh'ku] vFkok
(iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho fiVh'ku½
esa vf/kfu;e 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
III
4.
fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vkosnu fofgr
izkf/kdkjh ds le{k ,sls izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr djsxk tSlk fd fofgr fd;k tk;A
5.
&
¼1½
/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.
& ¼1½ ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kksa dks dk;kZfUor
djus ds fy, fu;e cuk ldsxhA
¼2½ 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 vf/kfu;e }kjk dh x;h gS ;k ftudh ckor fu;e
izko/kku fd;s tkrs gSaA*
T;ksfrLo:i JhokLro]
ljdkj ds lfpo ¼izŒ½A
5
ǐबहार गजट (असाधारण), 14 माच[ 2024
14 ekpZ 2024
laŒ ,yŒthŒ&01&04@2024&1984@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj ekuuh; jkT;iky }kjk fnukad
14 ekpZ] 2024 dks vuqer
vf/kfu;e] 2024 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]
T;ksfrLo:i JhokLro]
ljdkj ds lfpo ¼izŒ½A
[Bihar Act 04, 2024]
THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024
AN
ACT
Preamble :-To provide for settlement of disputes arising from proceedings under Part I of
the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the
Bihar Value Added Tax Act, 2005 (Act 27 of 2005)],the Bihar Value Added Tax Act, 2005 (Act 27 of
2005), the Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act,
1993 (Bihar Act No16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of
1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948), the Bihar Tax on
Advertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and
Services Tax Act, 2017(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)], the Bihar Electricity Duty Act.2018 (Bihar Act 4 of 2018) and the Central Sales Tax Act,
1956 (Act 74 of 1956),
Be it enacted by the Legislature of the State of Bihar in the Seventy-fifth year of the
Republic of India as follows:-
CHAPTER I
Preliminary
1. Short title, extent and commencement–
(1)
This Act may be called the Bihar Settlement of Taxation Disputes Act, 2024.
(2)
It shall extend to the whole of the State of Bihar.
(3)
Save as otherwise provided, the provisions of this Act shall come into force
on such date as the Commissioner of State Tax, by notification published 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 Act, unless otherwise required in the context –
(a)
“Act” means the Bihar Settlement of Taxation Disputes Act, 2024;
(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 (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;
6
ǐबहार गजट (असाधारण),14 माच[ 2024
(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 an order passed under the law, in respect of any period
on or before 30th day of June, 2017, which is pending on the 31st day of January,
2024 before any authority or Tribunal appointed under the law or, as the case
may be, the High Court or the Supreme Court; and it includes:
(i)
any such levy in respect of which the full amount 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 the Bihar and Orissa Public Demand Recovery Act,
1914;
(f)
“disputed amount", in relation to a dispute, means any tax, interest, fine, or
penalty which has been determined as being payble by the party pursuant to an
order of assessment, re-assessment or 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 No.16 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)], 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 Act for settlement of any dispute;
(i)
“prescribed” means as prescribed in the Rules made under this Act;
(j) “prescribed authority”, for the purposes of this Act, 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 State Tax 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 consitituted 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 same meanings assigned
to them under the respective law or the rules framed thereunder.
7
ǐबहार गजट (असाधारण), 14 माच[ 2024
CHAPTER II
Settlement of Disputes
3. Settlement amount.– (1) Subject to other provisions of this Act, a dispute pending under
the law may, on an application being made in this behalf by a party, be settled upon payment of the
settlement amount as specified in column 3 of the Table appended 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.
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.
(2)
Where a party opting for 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 opting for settlement of a dispute of tax, interest, penalty or fine has
deposited any amount payable under any head through challan, and this amount is
under the relevant Act in respect of the said dispute, then that amount shall be
considered as payment for the settlement amount.
(4)
No claim of refund of the party against the amount deposited in excess of the
settlement amount for settlement of the dispute will be valid.
(5)
Notwithstanding anything contained in any law for the time being in force but subject
to the other provisions of this Act, any dispute in respect of which the amount
specified in sub-section (1) has been deposited into Government Treasury, in the
manner and within the time specified, shall be deemed to have been concluded and it
shall not be continued by any authority or Court before which such dispute is
pending.
(6)
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 Act, the said revision, reference, Writ Petition or Special
Leave Petition shall be deemed to have been disposed of in terms of the aforesaid settlement.
8
ǐबहार गजट (असाधारण),14 माच[ 2024
CHAPTER III
Manner of Settlement of Disputes
4. Application for settlement.—Any party opting to settle a dispute shall furnish to the
prescribed authority, an appliciation in such form and manner and within such time as may be
prescribed.
5. Disposal of application .–
(1) No application shall be considered by the prescribed authority unless the
application conforms to the requirements of Section 4 and the rules made
thereunder.
(2) Every application furnished under section 4 shall be proceeded within such
manner and within such time as may be prescribed.
6. Power to make rules. –
(1) The Government may by notification, make rules for carrying out the provisions
of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the
Government may make rules for all or any of the matters which are required or
may be required by this Act or in respect of which provisions are to be made by
rules.
Jyotiswaroop Srivastava,
I/C Secretary to the Government of Bihar.,
————
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