The Bihar Taxation Laws (Relaxation of Period of Limitation Provisions) Act, 2020

The Bihar Taxation Laws (Relaxation of Period of Limitation Provisions) Act, 2020

This legislation upholds the relaxation of limitation periods for tax-related actions across various statutes administered by the Government of Bihar. It grants the state legislative assembly authority to extend or delay timelines for filing appeals, applications, and other legal proceedings related to taxation. The specific measures include postponing the limitation periods for challenges to certain tax orders, provides relief in situations involving delayed decrees, and allows flexibility in administrative procedures. By enabling the legislature to temporarily suspend strict enforcement of time-bar provisions, the law aims to ensure that legitimate tax disputes and claims can be addressed even if technical timeliness criteria are not initially satisfied, thereby promoting administrative justice.

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