Vidhi Codex

The Bihar Settlement of Taxation Disputes Act, 2015

The Bihar Settlement of Taxation Disputes Act, 2015

Tax20157 sections

The Bihar Settlement of Taxation Disputes Act, 2015 provides a temporary compromise scheme to resolve pending commercial tax disputes in Bihar arising from proceedings up to the 2010-11 financial year. It applies to individuals, businesses, firms, and corporations involved in unresolved appeals, revisions, penalties, or litigation under state tax laws such as value added tax, luxury tax, and entertainment tax. By allowing eligible taxpayers to settle outstanding tax claims, interest, and penalties upon paying specified reduced rates, the Act offers taxpayers relief from protracted legal battles while enabling the state government to efficiently recover back taxes and clear clogged administrative and judicial dockets.

Start reading →Read full ActSections
  1. 1. Short title, extent, commencement and eligibility criteria
  2. 2. Definitions
  3. 3. Settlement amount
  4. 4. Application for settlement
  5. 5. Disposal of application
  6. Table. Tables for Settlement of Disputes
  7. Forms. Forms SET-I, SET-II, SET-III, SET-IV, SET-V

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