Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
25 फाã गुन 1945 (श0)
(सं0 पटना 261) पटना, शुĐवार, 15 माच[ 2024
okf.kT;&dj foHkkx
———
vf/klwpuk
15 ekpZ 2024
,lŒvksŒ 68 fnukad -15 ekpZ 2024— fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024 ¼fcgkj
vf/kfu;e 04] 2024½ dh /kkjk 6 dh mi/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj ds jkT;iky]
fuEufyf[kr fu;ekoyh cukrs gaS] ;Fkk %&
1.
&
¼1½ ;g fu;ekoyh fcgkj djk/kku fooknksa dk lek/kku fu;ekoyh] 2024 dgh tk ldsxhA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g fu;ekoyh vf/klwpuk fuxZeu dh frfFk ls izo`Ùk gksxh ,oa fcgkj djk/kku fooknksa dk
lek/kku vf/kfu;e] 2024 dh izHkkoh frfFk rd ykxw jgsxhA
2.
¡ & bl fu;ekoyh esa] tc rd dksbZ ckr fo"k; ;k lanHkZ ds fo:) u gks]&
¼d½ ^^izi=** ls vfHkizsr gS bl fu;ekoyh ds lkFk layXu izi=(
¼[k½ ^^/kkjk** ls vfHkizsr gS vf/kfu;e dh /kkjk(
¼x½ ^^vf/kfu;e** ls vfHkizsr gS fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024A
(2) vU; 'kCn ,oa vfHkO;fDr;k¡ tks bl fu;ekoyh esa iz;qDr dh xbZ gSa] ij buesa
ifjHkkf"kr ugha gaS] ysfdu vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa esa ifjHkkf"kr gSa]
mlds Øe'k% ogh vFkZ gksaxs tks vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa tSlk Hkh
ekeyk gks] esa leuqnsf”kr fd, x, gksaA
3.
(1) fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj bl fu;ekoyh dh lekfIr ds de ls de
chl fnuksa iwoZ rd mifu;e ¼2½ ds izko/kkuksa ds v/khu iw.kZ :i ls Hkjs gq, ,oa gLrk{kfjr
vkosnu izi=&I esa mifu;e ¼6½ ds v/khu fofufnZ"V izkf/kdkjh ds le{k izLrqr djsxk %
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
2
ǐबहार गजट (असाधारण), 15 माच[ 2024
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 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]
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 uaŒ]
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 &
I
1-
dj@C;kt@'kkfLr@tqekZuk
ml dk;kZy; dk iz/kku tgka fookfnr
vkns”k ikfjr fd;k x;k gSA
2-
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
3-
Øekad 1 vkSj 2 dks NksM+dj vU;
ekeys
vapy izHkkjh ftudk vkosnd ds O;olk;
@dkjksckj ij {ks=kf/kdkj gSA
3
ǐबहार गजट (असाधारण), 15 माच[ 2024
(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.
&
(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
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
4
ǐबहार गजट (असाधारण), 15 माच[ 2024
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
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
,
- I
2024
[
]
eSa] ---------------------------------------------------------------¼iwjk uke cM+s v{kjksa esa½] firk ----------------------------------------------------------------------------
fuokl LFkku------------------------------------------------------------------------------------ izksijkbZVj@lk>snkj@drkZ@ izca/k funs”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 ¼vapy dk;kZy;@vihyh; izkf/kdkjh@
vk;qDr@ U;k;kf/kdj.k@mPp U;k;ky;@loksZPp U;k;ky;½
15- og frfFk tc vihy@fjohtu@jsQjsal@MCY;wŒihŒ@ ,lŒ,yŒihŒ nk;j dh xbZ
5
ǐबहार गजट (असाधारण), 15 माच[ 2024
fooj.k
oS/kkfud izek.k&i=ksa@
?kks"k.kk&i=ksa ds vHkko
;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
vf/kfu;e dh /kkjk 3 ds vuqlkj lek/kku jkf”k
fookn ds laca/k esa dj] C;kt] 'kkfLr ;k tqekZuk
ds en esa iwoZ ls Hkqxrku dh xbZ jkf”k
fookn ds lek/kku ds fy;s Hkqxrs; 'ks"k 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¡@pkgrh
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¡@nsrh gw¡@nsrs gSaA
eSa------------------------------------------¼iwjk uke cM+s v{kjksa esa½ ?kks"k.kk djrk gw¡@djrh gw¡ fd bl vkosnu esa nh x;h
lwpuk ,oa fof'kf"V;k¡ lgh ,oa iw.kZ gSaA
*
6
ǐबहार गजट (असाधारण), 15 माच[ 2024
- II
2024
[
3(7)]
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 fLyi [(√) 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 fookfnr jkf'k ds en esa iwoZ ls Hkqxrku dh x;h jkf”k ds 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
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 uaΠdk mYys[k
¼9½
Cyw ckWyikWbaV isu ls gLrk{kfjr vkosnd ds iSu dh izfr
8
ǐबहार गजट (असाधारण), 15 माच[ 2024
- IV
2024
[
4(5)]
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11
ǐबहार गजट (असाधारण), 15 माच[ 2024
- VI
2024
[
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13
ǐबहार गजट (असाधारण), 15 माच[ 2024
15 ekpZ 2024
,lŒ vksŒ-68 fnukad 15 ekpZ 2024 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj ls
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mldk izkf/kd`r ikB le>k tk;A
———
The 15th March 2024
S.O 68, dated the 15th March 2024—In exercise of the power conferred by sub-section (1) of
section 6 of the Bihar Settlement of Taxation Disputes Act, 2024 (Bihar Act 04, 2024), the Governor
of Bihar is pleased hereby to make the following rules, namely:–
1. Short title, extent and commencement.—
(1) These rules may be called the Bihar Settlement of Taxation Disputes Rules,
2024.
(2) It shall extend to the whole of the State of Bihar.
(3) These rules will come into force from the date of issue of notification and will
remain in force till the effective date of Bihar Settlement of Taxation Disputes
Act, 2024.
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;
(c) "the Act" means the Bihar settlement of Taxation Disputes Act 2024;
(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, 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 ………………….
14
ǐबहार गजट (असाधारण), 15 माच[ 2024
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,
(d) copy of the demand notice, where not furnished under clause (c),
(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 31.01.2024 dispute
related to
Authority before whom FORM-I
to be submitted
(1)
(2)
(3)
1.
Tax/Interest/Penalty/fine
Head of the Office where order in
dispute has been passed.
2.
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.
3.
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
15
ǐबहार गजट (असाधारण), 15 माच[ 2024
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.
(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.
16
ǐबहार गजट (असाधारण), 15 माच[ 2024
(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 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
(c)
does not produce evidences of payment of balance settlement amount 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, 2024)
[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
17
ǐबहार गजट (असाधारण), 15 माच[ 2024
13. Demand notice number and date
14. Pending before which authority (Circle office/Appellate Authority/
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 -
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.
Date :
(Signature of the applicant)
*Strike out whichever is not applicable.
(Status).
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
earlier in respect of the dispute
Balance amount payable for settlement of
dispute
18
ǐबहार गजट (असाधारण), 15 माच[ 2024
FORM-II
(Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act, 2024)
[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…………………………….
(C) E-mail address …………………………………………………..
(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 disputed amount made earlier
(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
19
ǐबहार गजट (असाधारण), 15 माच[ 2024
FORM-III
(Form of Deficiency memo for rectification of defects of application in Form-I under the Bihar
Settlement of Taxation Disputes Act, 2024)
[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:
(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 :
20
ǐबहार गजट (असाधारण), 15 माच[ 2024
FORM-IV
(Order to furnish payment proof/ treasury certificate under the Bihar Settlement of Taxation
Disputes Act , 2024)
[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:-
S.No
Date
Amount
on account of 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 earlier in respect of the
dispute 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).
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 earlier in
respect of the dispute
and verified from
official records or
VATMIS
1
2
3
4
on account of arrear of
tax for non furnishing/
non-production of
statutory Certificates/
Declarations
on account of other arrear
of tax
on account of dispute
arising out of an order
levying penalty, fine or
interest
21
ǐबहार गजट (असाधारण), 15 माच[ 2024
(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).
(c)
*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 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.
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.
22
ǐबहार गजट (असाधारण), 15 माच[ 2024
FORM-V
(Order to deposit settlement amount under the Bihar Settlement of Taxation Disputes Act, 2024)
[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:
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.
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 earlier
in respect of the
dispute and verified
from official records
or VATMIS
1
2
3
4
on account of arrear of tax for
non furnishing/non-production
of 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
23
ǐबहार गजट (असाधारण), 15 माच[ 2024
FORM-VI
(Order of Settlement under the Bihar Settlement of Taxation Disputes Act, 2024)
[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, 2024.
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:
24
ǐबहार गजट (असाधारण), 15 माच[ 2024
FORM-VII
(Order of rejection of application under the Bihar Settlement of Taxation Disputes Act, 2024)
[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 of the Commercial Taxes
Department, Bihar as 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, 2024.
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/Sansodhan-01/2024-1322)]
By order of the Governor of Bihar
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
————
अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण)261-571+10-डी0टȣ0पी0।
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