The Bihar Settlement of Taxation Disputes Act, 2016

The Bihar Settlement of Taxation Disputes Act, 2016

This law establishes an amnesty and settlement scheme for resolving outstanding commercial tax disputes in Bihar stemming from tax proceedings up to the 2011-12 financial year. It applies to businesses and individual taxpayers facing pending legal disputes, appeals, or recovery proceedings under state tax laws, including value added tax, sales tax, luxury tax, and entertainment tax. By allowing eligible taxpayers to settle liabilities by paying a designated percentage of disputed taxes, penalties, or interest and withdrawing pending litigation, the act helps taxpayers resolve prolonged legal cases efficiently while enabling the state government to recover pending revenue without lengthy court proceedings.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.