Definitions

In this Act, unless otherwise requires in the context – (a) “admitted tax” means the amount of tax admitted as being payable in the returns filed by the party under the law; (b) “appeal” means an appeal under the law pending before the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy 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; (c) “assessed tax’ means tax determined as being payable under an order of assessment or reassessment under the law; (d) “dispute” means an appeal, revision, review, reference, Writ Petition or Special Leave Petition arising out of any order passed under the law and pending before, as the case may be, the following: – (i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), (ii) the Joint Commissioner of Commercial Taxes (Administration), (iii) the Commissioner of Commercial Taxes, (iv) Commercial Taxes, Tribunal, (v) the High Court, (vi) the Supreme Court of India, and includes, (1) a levy of tax, interest or penalty by an authority appointed or prescribed or authorized under the law or, (2) a proceeding for recovery of tax, interest 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; (e) In respect of a dispute “disputed amount” means, any tax, interest or penalty which is not admitted as being payable by the party; (f) “form” means a form appended to this Act ; (g) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as its 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 Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity Duty Act, 1948 (Bihar Act 36 of 1948) and Bihar Tax on Advertisement Act,2007. (h) “party” means a person who files an application under this Act for settlement of any dispute; (i) “Act” means the Bihar Settlement of Taxation Disputes Act, 2015; (j) “prescribed authority”, for the purposes of this Act, means: (i) In respect of any appeal pending, the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), before whom appeal is pending; (ii) the Commissioner of Commercial Taxes, in respect of any revision petition pending before the Commissioner or before the Tribunal or in respect of any Writ Petition or reference pending before any High Court or any Special Leave Petition pending before the Supreme Court of India, (iii) the Joint Commissioner of Commercial Taxes (Administration) Incharge of the concerned Division, in any other case; (k) “revision” means a petition for revision under the law pending before the Commissioner of Commercial Tax appointed under section 9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar Value Added Tax Act, 2005 or Tribunal under the Act ; (l) “settlement amount” means the amount upon payment of which the dispute shall be settled; (m) “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 (n) “turnover returned” means the gross turnover recorded in the returns filed by the party under the law; (o) other expressions not defined herein shall have the meanings respectively assigned to them under the law.