Disposal of application

(1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of sub-section (1) of section 4: Provided that the prescribed authority shall afford an opportunity to the party to make the application conform to the requirements of sub-section (1) of Section 4 within seven days of the receipt of the application and file a revised application accordingly in form SET-I mentioning therein the word “Revised” in red ink at the top thereof: Provided further that the prescribed authority may, for reasons to be recorded in writing, extend the said period of seven days for such further period of time as is deemed fit in the facts and circumstances of the case. (2) If the party fails to file revised application within the time provided in the first proviso to sub-section(1) or, as the case may be, within the extended period, as provided in the second proviso thereto, the prescribed authority shall reject the application by an order in writing in form SET-III, a copy of which shall be forwarded to the party within seven days of the application being rejected. Provided that the rejection as aforesaid shall not debar the party from filing a fresh application. (3) The prescribed authority shall, within seven days of the receipt of the application or the revised application, as the case may be, verify, or cause to be verified, the particulars set forth therein. (4) The prescribed authority shall verify the computation of disputed amount and the settlement amount furnished by the party in the application in form SET-I and, if upon such verification, the said two amounts found to be correct, the prescribed authority shall, within seven days of such verification, intimate the party in writing to deposit the settlement amount into Government Treasury and furnish the copy of the challan evidencing such payment within the time and in the manner specified in Clause (a) of sub-section (6); Provided that if no such intimation is sent to the party within fifteen days of the receipt of the application or the revised application, as the case may be the computation of the disputed amount, the settlement amount and the application for settlement shall be deemed to have been accepted and the party shall proceed to deposit the settlement amount as so deemed within the time and in the manner specified in Clause (a) of sub-section (6). (5)(a) If upon verification under sub-section (4) the prescribed authority finds that the computation, as aforesaid, is not correct, he shall, by an order in Form SET-IV, intimate the party, (b) The party may, on receipt of the order specified in clause (a), file a fresh application for settlement in view of the order passed under clause (a). (6)(a) Upon receipt of the intimation under sub-section (4), the party shall deposit into Government Treasury, in the manner provided in rule 27 of the Bihar Value Added Tax Rules, 2005, the settlement amount specified in Section- 3, (b) The party shall, within seven days of the deposit of the entire settlement amount as aforesaid, file before the appropriate Court or authority a petition withdrawing the dispute. Explanation – For the purposes of this clause the expression “appropriate Court or authority” shall mean; (i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), in case of an appeal; (ii) the Joint Commissioner of Commercial Taxes (Administration), in case of a miscellaneous revision pending before the Joint Commissioner of Commercial Taxes (Administration); (iii) the Commissioner of Commercial Taxes, in case of a revision petition pending before the Commissioner of Commercial Taxes; (iv) the Tribunal, in case of a revision petition pending before the Tribunal; (v) the High Court, in case of a reference or Writ Petition; and (vi) the Supreme Court of India, in case of a Special Leave Petition. (7) The prescribed authority shall, within seven days of the deposit of the entire settlement amount, as required by clause (a) of sub-section (6), and filing of the withdrawal petition, as required by clause (b) of sub-section (6), make an order in form SET-V settling the dispute. (8) 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 sub-section (7), the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been dismissed as withdrawn and notwithstanding anything to the contrary contained in any order or judgment of any Court or Tribunal, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed never to have been preferred by the party. (9) Upon an order of settlement being passed under sub-section (7), the prescribed authority shall – (a) in the case of settlement of a dispute relating to an appeal or revision, other than a revision pending before the Tribunal, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement, (b) in the case of a settlement of a dispute (other than a dispute specified in clause (a) of this sub-section or a dispute pending before the Tribunal, any High Court or the Supreme Court) communicate, within seven days, to the authority before which such dispute is pending, a true copy of the order of settlement and the concerned authority shall, upon receipt of the said order, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement. Explanation- For the purposes of this sub-section, the expression “relevant proceeding” shall mean the proceeding of appeal, revision, review, reference, writ Petition or Special Leave Petition arising out of any order passed under the law and shall include a proceeding for recovery of tax, interest or penalty initiated by and pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914.