The Bihar Settlement of Taxation Disputes Act, 2016

ॢबह र [स ध रण [ क ॢबह र सरक र ह र क ०शत (स पटन 2 4) पटन laŒ , y 0th0 &0 1 & 0 3@ 2 01 6

नबंधन सं या

ह र गजट [स ध रण [ क ॢबह र सरक र ह र क ०शत 1 च 1 3 श पटन व ५

ह# प०तव र $ [

&ल 2 1( fo f/k fo Hk kx ——— v f/klwpuk,a 7 v izhy 20 1 6

fcgkj&jkT;iky ds vkns'k ls] lat; ljdkj ds

नबंधन सं या पी0ट 0-40

ॢबह र सरक र ह र क ०शत

fcgkj&jkT;iky ds vkns'k ls] lat; dqekj] ljdkj ds lfpoA

स ध ण 7 अ ील 2016

] 2 01 6] 2 01 6 ] 2 01 6] ÑÅÖâà=ÇàâLâì=Ñççâå=äÉâLâì=îÑLâÑìXÉz=OMNS çLrkouk %&fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk&94 }kjk fujflr fd;s tkus ds iwoZ FkkA] rFkk fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr ’kqYd vf/kfu;e]1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foRrh; o"kZ 2011&12 rd ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku gsrq vf/kfu;eA Hkkjr&x.kjkT; ds lM+lBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%& 1. laf{kIr uke] foLrkj] izkjEHk vkSj ik=rk ekunaMA&(1);g vf/kfu;e fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dgk tk ldsxkA

1. (2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
2. (3) ;g rqjUr izo`Ùk gksxk ,oa vf/klwpuk fuxZeu dh frfFk ls rhu ekg rd ykxw jgsxk( ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa izdkf'kr vf/klwpuk }kjk] mDr rhu ekg dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq rhu ekg ls vuf/kd ds fy, c<+k ldsxhA
3. (4) ;g ,sls lHkh fooknksa ij ykxw gksxk tks fof/k ds v/khu foÙkh; o"kZ 2011&12 rd dh dk;Zokfg;ksa ls mRiUu gkas ,oa i{kdkj }kjk fookn ds lek/kku gsrq vkosnu vf/kfu;e dh lekfIr ds iUnzg fnu iwoZ rd fn;k x;k gks ,oa lek/kku&jkf’k dk Hkqxrku vf/kfu;e ds ykxw jgus dh vof/k rd fd;k x;k gksA v/;k; I izkjfEHkdA

ns; dj dh jkf'k(

¼[k½ **vihy** ls vfHkizsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981 dh /kkjk&9 ;k fcgkj

ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk&10 ds v/khu fu;qDr vkSj {ks=h; vf/kdkfjrk okys okf.kT;&dj la;qä vk;qä¼vihy½ vFkok okf.kT;&dj mik;qä ¼vihy½ ds le{k yfEcr vihy(

¼x½ **fu/kkZfjr dj** ls vfHkizsr gS fof/k ds v/khu dj&fu/kkZj.k vFkok iqufuZ/kkZj.k vkns'k ds v/khu

pqdk;k tkus okyk fofuf’pr dj( ¼?k½ **fookn** ls vfHkizsr gS fof/k ds v/khu ikfjr fdlh vkns'k ls mRiUu vkSj];Fkk fLFkfr] fuEufyf[kr ds le{k yfEcr vihy] iqujh{k.k] iqufoZyksdu] jsQsjsUl] fjV fiVh'ku vFkok fo'ks"k vuqefr ;kfpdk ¼,lŒ,yŒihŒ½%&

1. (i) okf.kT;&dj la;qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½(
2. (ii) okf.kT;&dj la;qä vk;qä ¼iz'kklu½(
3. (iii) okf.kT;&dj vk;qä(
4. (iv) okf.kT;&dj U;k;kf/kdj.k(
5. (v) mPp U;k;ky;(
6. (vi) Hkkjr dk loksZPp U;k;ky;(

बहार गजट (असाधारण), 7 अ ील 2016

vkSj blesa 'kkfey gSa&

1. (1) fof/k ds v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r izkf/kdkjh }kjk vf/kjksfir dj] lwn vFkok 'kkfLr ;k]
2. (2) fof/k ds v/khu vFkok fcgkj ,oa mM+hlk yksd ekax olwyh vf/kfu;e] 1914 ds v/khu fu;qä vFkok fofgr vFkok izkf/k—r izkf/kdkjh }kjk izkjEHk fd;s x;s vFkok ds le{k yfEcr dj] lwn vFkok 'kkfLr dh olwyh gsrq dk;Zokgh( (³-) fdlh fookn ds laca/k esa **fookfnr jkf'k** ls vfHkizsr gS dksbZ dj] lwn vFkok 'kkfLr dh jkf'k tks i{kdkj }kjk ns; dj ds :i esa Lohdkj ugha fd;k x;k gS(
   • (p) **izi=** ls vfHkizsr gS bl vf/kfu;e ds lkFk layXu izi=(
   • (N) **fof/k** ls vfHkizsr gS fcgkj foÙk vf/kfu;e dk Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk&94 }kjk fujflr fd;s tkus ds iwoZ FkkA] ] fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] fcgkj gksVy foykl oLrq

djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e]

1948¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr ’kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36 /1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007(

1. (t) **i{kdkj** ls vfHkizsr gS dksbZ O;fDr tks bl vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks(

1. (i) fdlh vihy ds lEca/k esa okf.kT;&dj la;qä vk;qä¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½ ftuds le{k vihy yfEcr gS]
2. (ii) okf.kT;&dj vk;qDr vFkok U;k;kf/kdj.k vFkok mPp U;k;ky; vFkok loksZPp U;k;ky; ds le{k yafcr oSls ekeys tgk¡ fookfnr jkf'k ,d djksM+ #i;s ls vf/kd gks ds ekeys esa okf.kT;&dj vk;qDr;
3. (iii) okf.kT;&dj vk;qDr vFkok U;k;kf/kdj.k vFkok mPp U;k;ky; vFkok loksZPp U;k;ky; ds le{k yafcr oSls ekeys tgk¡ fookfnr jkf'k ,d djksM+ #i;s rd dk gks ds laca/k esa lacaf/kr okf.kT;&dj la;qDr vk;qDr¼iz'kklu½ ftuds {ks=kf/kdkj esa i{kdkj fucaf/kr gSa vFkok fookfnr jkf'k ls lacaf/kr vkns'k ikfjr gq, gSaS++(
4. (iv) okf.kT;&dj la;qDr vk;qDr¼iz'kklu½ ds le{k yafcr vU; fdlh fookfnr ekeys esa lacaf/kr okf.kT;&dj la;qDr vk;qDr ¼iz'kklu½A
5. (V) **iqujh{k.k** ls vfHkizsr gS fof/k ds v/khu iqujh{k.k ds fy, vkosnu] tks fcgkj foÙk vf/kfu;e]

1981 Hkkx I dh /kkjk&9 ;k fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh

/kkjk&10 ds v/khu fu;qDr okf.kT;&dj vk;qä vFkok U;k;kf/kdj.k ds le{k yfEcr gks(

1. (B) **lek/kku&jkf'k** ls vfHkizsr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks tk;sxk(
2. (M) **U;k;kf/kdj.k** ls vfHkizsr gS fcgkj foÙk vf/kfu;e] 1981] Hkkx I dh /kkjk&8 ;k fcgkj ewY; of)Zr dj vf/kfu;e] 2005 dh /kkjk&9 ds v/khu xfBr U;k;kf/kdj.k(

(<+) **fooj.khr vkoÙkZ** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk fooj.kh esa vfHkfyf[kr fd;k

x;k ldy vkoÙkZ(

(.k) blesa vifjHkkf"kr vU; vfHkO;fDr;ksa ds] ogh vFkZ gksaxs tks fof/k ds v/khu Øe'k% muds izfr

leuqnsf’kr fd, x, gksaA

स ध ण 7 अ ील 2016

v/;k; II fookn dk lek/kku 3. lek/kku&jkf'kA& ¼1½ tgk¡ fookn foÙkh; o"kZ 2004&05 rd dh dk;Zokfg;ksa ls lacaf/kr gksa ogk¡ lek/kku&jkf’k rkfydk&I ds LrEHk&2 esa mfYyf[kr ekeyksa ds fy, muds lkeus LrEHk&3 esa mYysf[kr nj ds vuqlkj ,oa tgk¡ fookn foÙkh; o"kZ 2005&06 ls foÙkh; o"kZ 2011&12 rd dh dk;Zokfg;ksa ls lacaf/kr gSa ogk¡ lek/kku& jkf’k fuEu rkfydk&II ds vuqlkj gksxh %& Rkkfydk&I

ØŒ laŒ fookn dk fooj.k lek/kku jkf'k 1 2 3 1.

ds nkf[ky ugha fd;s tkus ds dkj.k mRiUu dksbZ fookn A fookfnr dj dh jkf'k dk 10 izfr'krA

2. tgk¡ fookn esa] Øekad 1 esa mYysf[kr ds flok;] cdk;k dj& jkf'k :i;s 10,00,000 ¼nl yk[k½ ls vuf/kd gks] fookfnr cdk;k dj& jkf'k dk iPphl izfr'krA

3. tgk¡ fookn esa] Øekad 1 esa mYysf[kr ds flok;] cdk;k dj&jkf’k :Œ 10,00,000 ¼nl yk[k½ ls

vf/kd ijUrq 1,00,00,000 ¼,d djksM+½ ls

vuf/kd gks] :Œ2,50,000/-¼nks yk[k ipkl gtkj½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk cÙkhl izfr'krA 4. tgk¡ fookn esa] Øekad 1 esa mYysf[kr ds flok;] cdk;k dj&jkf’k :Œ 1,00,00,000 ¼,d djksM+½ ls vf/kd gks] :Œ 31,30,000/-¼bdrhl yk[k rhl gtkj½ tksM+ 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk pkyhl izfr'krA 5. fof/k ds v/khu fdlh vkns'k ls vf/kjksfir 'kkfLr vFkok lwn ls mRiUu fookn fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lwn dh jkf'k dk nl izfr'krA

Rkkfydk&II ØŒ laŒ fookn dk fooj.k lek/kku jkf'k 1 2 3 1. :i;s 10,00,000 ¼nl yk[k½ ls vuf/kd fookfnr cdk;k dj jkf'k ds fy,A fookfnr cdk;k dj jkf'k dk rhl izfr'krA

2. :Œ 10,00,000 ¼nl yk[k½ ls vf/kd ijUrq

1,00,00,000 ¼,d djksM+½ ls vuf/kd fookfnr

cdk;k dj jkf’k ds fy,A :Œ 3,00,000/- ¼rhu yk[k½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk lSarhl izfr'krA 3. :Œ 1,00,00,000 ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf’k ds fy,A :Œ 36,30,000/- ¼NÙkhl yk[k rhl gtkj½ tksM+ 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk iSrkfyl izfr'krA 4. fof/k ds v/khu fdlh vkns'k ls vf/kjksfir 'kkfLr vFkok lwn ls mRiUu fookn fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lwn dh jkf'k dk nl izfr'krA

बहार गजट (असाधारण), 7 अ ील 2016

Li"Vhdj.k I& lek/kku&jkf’k esa Lohd`r dj dk Hkqxrku 'kkfey ugha gksxk ,oa i{kdkj Lohd`r dj dh laiw.kZ

jkf’k tek djsxkA

Li"Vhdj.k II& fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn bl lek/kku ;kstuk ds vkjaHk gksus ds

iwoZ] fookfnr jkf’k ds en esa lek/kku jkf’k ds lerqY; ;k vf/kd jkf’k dk Hkqxrku igys gh dj fn;k gks] rks mDr jkf’k lek/kku&jkf’k dh ekuh tk;sxh fdUrq lek/kku&jkf’k ls vf/kd tek jkf’k okil ugha dh tk,xhA Li"Vhdj.k III& fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn bl lek/kku ;kstuk ds vkjaHk gksus ds iwoZ] fdlh fookfnr jkf’k dks tek dj fn;k gks rks mDr jkf’k lek/kku&jkf’k dk Hkqxrku le>h tk,xh ,oa i{kdkj dks dsoy varj&jkf’k dk Hkqxrku djuk gksxkA

1. (2) rr~le; izo`Ùk fdlh fof/k esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU; izko/kkuksa ds v/khu jgrs gq,] fdlh ,sls fookn dk lek/kku gks pqdk ekuk tk;sxk] ftlds laca/k esa mi&/kkjk&(1) ds v/khu fofufnZ"V jkf'k bl vf/kfu;e esa fofufnZ"V jhfr ls ,oa le; ds Hkhrj ljdkjh dks"kkxkj esa tek dj nh xbZ gS] vkSj mls fdlh vihyh; izkf/kdkjh ds le{k tkjh ugha j[kk tk,xkA v/;k; III fookn ds lek/kku dk rjhdk

4. lek/kku ds fy, vkosnuA&(1) fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj bl vf/kfu;e dh

lekfIr ds iUnzg fnu iwoZ rd izi= lsV

• • I esa viuk vkosnu fofgr izkf/kdkjh ds le{k izLrqr djsxkA ¼2½ izR;sd fookn ds lek/kku gsrq vyx&vyx izi= lsV&I esa vkosnu fofgr izkf/kdkjh ds le{k izLrqr djsxk] ftlds lkFk&

1. (d) ,d lkS :i;s dk ,MgsflHk eqnzkad U;k;ky; Qhl gksxk vkSj blds lkFk fof/k ds v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r inkf/kdkjh }kjk fuxZr ek¡x&i= ,oa i{kdkj }kjk bl vk'k; dk ,d 'kiFk i= layXu gksxk fd blesa lfUufgr rF; lR; vkSj lgh gSaA ¼[k½ Lohd`r dj ds Hkqxrku ds leFkZu esa dj&Hkqxrku ds lk{; ¼dks"kkxkj çek.k&i= pkyku lfgr½ ,oa foojf.k;ksa@okf"kZd fooj.kh dh çfr;k¡ layXu fd;s tk,axs( ijUrq ;fn fookn fu/kkZfjr dj ls lacaf/kr u gksdj ek= 'kkfLr vFkok C;kt vf/kjksi.k ls lacaf/kr gS rks fooj.kh@okf"kZd fooj.kh dh Nk;k çfr nsuk vfuok;Z ugha gksxkA ¼x½ okf.kT;&dj la;qDr vk;qDr ¼vihy½ ;k okf.kT;&dj mik;qDr ¼vihy½ ds le{k yfEcr ekeyksa esa nk;j vihyh; vkosnu dh lR;kfir çfr layXu gksxh] (?k) okf.kT;&dj vk;qDr ds le{k yfEcr iqujh{k.k vkosnu ds ekeys esa iqujh{k.k vkosnu dh lR;kfir çfr layXu gksxh]

(M-) U;k;kf/kdj.k ds le{k yfEcr vihy@iqujh{k.k vkosnu ds ekeys esa vihy@iqujh{k.k

vkosnu dh lR;kfir izfr layXu gksxh]

1. (p) mPp U;k;ky; vFkok loksZPp U;k;ky; ds le{k] ;FkkfLFkfr] yfEcr jsQsjsUl vFkok fjV isVh'ku vFkok ,lŒ,yŒihŒ ds ekeys esa] lEcaf/kr jsQsjsUl vFkok fjV isVh'ku vFkok ,lŒ,yŒihŒ dh lR;kfir izfr layXu gksxh] ¼N½ dj fu/kkZj.k@C;kt ;k 'kkfLr vf/kjksi.k@laoh{kk vkns'k dh lR;kfir çfr A ¼t½ vkosnd }kjk lsV& I ds vkosnu esa fofgr LFkku ij viuk bZ&esy vkbZ0Mh0 ,oa nwjHkk"k la[;k vfuok;Z :i ls vafdr djsxkA ¼>½ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn bl lek/kku ;kstuk ds vkjaHk gksus ds iwoZ fookfnr jkf'k ds en esa dksbZ jkf'k tek fd;k gks rks mlls lacaf/kr pkyku ,oa dks"kkxkj izek.k&i=A

स ध ण 7 अ ील 2016

1. (3) mDr vkosnu izi= izko/kkfur rjhds ls Lokeh }kjk gLrk{kfjr ,oa lR;kfir gksxk vFkok QeZ ds ekeys esa QeZ dh vksj ls izkf/k—r lk>snkj vFkok fgUnq vfoHkkftr ifjokj ds ekeys esa ifjokj dk dÙkkZ vFkok dEiuh vf/kfu;e] 1956¼vf/kfu;e-1/1956½ ds v/khu xfBr dEiuh vFkok fdlh fof/k ds v/khu xfBr fuxe ds ekeys esa] izca/k funs'kd vFkok izeq[k dk;Zikyd inkf/kdkjh vFkok lkslkbZVh vFkok Dyc vFkok O;fDr;ksa ds laxBu] vFkok O;fDr lewg vFkok ljdkjh foHkkx vFkok LFkkuh; izkf/kdkj ds ekeys esa] izeq[k dk;Zikyd inkf/kdkjh vFkok mlds izHkkjh inkf/kdkjh vFkok lHkh ekeyksa esa ?kksf"kr izca/kd }kjk] vkosnu izi= izko/kkfur rjhds ls gLrk{kfjr ,oa lR;kfir gksxk%
2. (4) mi&/kkjk&(1) ds v/khu vkosnu djus okys i{kdkj dks fofgr izkf/kdkjh dk dk;kZy; izkfIr ds izrhd :i esa izi= lsV II esa ,d izkfIr&jlhn nsxkA 5. vkosnu dk fu"iknuA&(1)/kkjk&4 esa of.kZr vof/k ,oa vko';drkvksa ds vuq:i tc rd vkosnu ugha gksxk rc rd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk%

¼2½ vkosnu izkfIr ds lkr fnuksa ds vanj fofgr izkf/kdkjh izi= lsV&III esa fyf[kr vkns'k }kjk viw.kZ

,oa v'kq) vkosnu dks vLohÑr dj nsxk ftldh izfr i{kdkj dks vxzlkfjr dh tk;sxh( ijUrq mi;qZDr vLohÑfr i{kdkj dks u;k vkosnu nkf[ky djus ls oafpr ugha djsxhA

1. (3) fofgr izkf/kdkjh] i{kdkj }kjk vkosnu izi= lsV- I esa miyC/k djkbZ xbZ fookfnr jkf'k vkSj lek/kku&jkf'k ds ifjek.k dh tk¡p djsxk vkSj ,slh tk¡p ds lkr fnuksa ds Hkhrj i{kdkj dks çi= lsV&IV esa fyf[kr :i ls lek/kku jkf'k ljdkjh dks"kkxkj esa tek djus ,oa mi&/kkjk&(4) ds [kaM (d) esa fofufnZ"V jhfr ,oa le; ls Hkqxrku ds lk{; ds :i esa pkyku dh izfr miyC/k djkus dh lwpuk nsxk% ijUrq ;fn ;FkkfLFkfr vkosnu dh izkfIr ds iUnzg fnuksa ds vUnj i{kdkj dks ,slh dksbZ lwpuk ugha Hksth tkrh gS rks fookfnr&jkf'k ,oa lek/kku&jkf'k dh x.kuk vkSj lek/kku ds fy, vkosnu dks Loh—r le>k tk;sxk vkSj i{kdkj mi&/kkjk&
2. (4) ds [kaM (d) esa fofufnZ"V jhfr ls ,oa le; ds Hkhrj ,slh lek/kku&jkf'k tek djus ds fy, vxzlj gksxkA (4)(d) mi&/kkjk&(3)ds v/khu lwpuk izkIr gksus ij i{kdkj fcgkj ewY;of)Zr dj fu;ekoyh] 2005 ds fu;e&27 esa izko/kkfur jhfr ls /kkjk&3 esa fofufnZ"V lek/kku jkf'k dks ljdkjh dks"kkxkj esa tek djsxkA lek/kku jkf'k dk Hkqxrku vf/kfu;e ds izHkkoh vof/k ds Hkhrj djuk vfuok;Z gksxkA ([k) i{kdkj mi;qZDr lEiw.kZ lek/kku&jkf'k ds tek djus ds lkr fnuksa ds Hkhrj fookn dks okil ysus ds fufeÙk vkosnu mfpr U;k;ky; vFkok izkf/kdkj ds le{k nkf[ky djsxkA Li"Vhdj.kA& bl [kaM ds iz;kstukFkZ**mfpr U;k;ky; vFkok izkf/kdkj** 'kCn ls vfHkizsr gS&
   • (i) vihy ds ekeys esa] okf.kT;&dj la;qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½(
   • (ii) okf.kT;&dj la;qä vk;qä ¼iz'kklu½ ds le{k yfEcr fofo/k iqujh{k.k ds ekeys esa] okf.kT;&dj la;qä vk;qä ¼iz'kklu½(
   • (iii) okf.kT;&dj vk;qä ds le{k yfEcr iqujh{k.k vkosnu ds ekeys esa] okf.kT;&dj vk;qä(
   • (iv) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkosnu ds ekeys esa] U;k;kf/kdj.k(
   • (v) jsQsjsUl vFkok fjV isVh'ku ds ekeys esa] mPp U;k;ky;( vkSj
   • (vi) fo'ks"k vuqefr ;kfpdk (Special Leave Petition) ds ekeys esa Hkkjr dk loksZPp U;k;ky;A
3. (5) fofgr izkf/kdkjh mi&/kkjk&(4) ds [kaM ¼d½ ds vuqlkj lEiw.kZ lek/kku jkf'k ds tek djus vkSj mi&/kkjk&
4. (4) ds [kaM ([k) ds vuqlkj vko';d okilh vkosnu nkf[ky djus ds lkr fnuksa ds Hkhrj izi= lsV V esa fookn ds lek/kku dk vkns'k djsxk(

बहार गजट (असाधारण), 7 अ ील 2016

ijUrq ;g fd ;fn fofgr izkf/kdkjh ds le{k fofuZfn"V lek/kku jkf'k dks bl vf/kfu;e ds lekIr gksus ds iwoZ Hkqxrku djus dk lk{; rFkk mi;qZDr fookn okilh vkosnu dk lk{; izLrqr ugha djrk gS rks fofgr izi= lsV&VI esa lquokbZ gsrq ,d volj nsxk ,oa ;qfDr;qDr dkj.k izkIr ugha gksus ij i{kdkj ds lek/kku vkosnu dks lsV&VII esa jn~~n dj nsxkA

1. (6) mi /kkjk&¼5) ds v/khu fuEufyf[kr ekeyksa esa fookn lek/kku vkns'k ikfjr gksus ij&
   • (i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkns'k vFkok
   • (ii) jsQsjsUl vFkok
   • (iii) fjV isVh'ku vFkok
   • (iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho isVh'ku½ ,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV isVh'ku vFkok fo'ks"k vuqefr ;kfpdk okil ysus ds :i esa [kkfjt dj fn;s x;s gS vkSj fdlh vkns'k vFkok fdlh U;k;ky; vFkok U;k;kf/kdj.k ds U;k;kns'k esa fdlh izfrdwy ckr ds gksrs gq, Hkh] ,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV isVh'ku vFkok fo'ks"k vuqefr ;kfpdk i{kdkj }kjk dHkh ugha nf[ky dh x;h gSA
2. (7) mi&/kkjk&(5) ds v/khu lek/kku vkns'k ikfjr gksus ij] fofgr izkf/kdkjh&
   • (d) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k dks NksM+dj] vihy vFkok iqujh{k.k fookn ds lek/kku ds ekeys esa] laxr dk;Zokgh esa] ,sls lek/kku ds iw.kZ C;ksjs ds lkFk bl vk'k; dk vkns'k vfHkfyf[kr djsxk fd fookn ds lek/kku gks tkus ds vkyksd esa bl dk;Zokgh dks pykus dh vko’;drk ugh gS(

([k) bl mi/kkjk&ds [kaM (d) esa fofufnZ"V fookn vFkok U;k;kf/kdj.k] fdlh mPp U;k;ky;

vFkok loksZaPp U;k;ky; ds le{k yfEcr ekeyksa dks NksM+dj] fookn ds lek/kku ds ekeys esa] lkr fnuksa ds Hkhrj lek/kku vkns'k dh lPph izfrfyfi lacaf/kr izkf/kdkjh dks Hkstsxk tgk¡ ,slk fookn yfEcr gS] vkSj mDr vkns'k izkIr gksus ij lEcaf/kr izkf/kdkjh laxr dk;Zokgh esa ,sls lek/kku ds iw.kZ C;ksjs ds lkFk bl vk’k; dk vkns'k vfHkfyf[kr djsxk fd fookn ds lek/kku gks tkus ds vkyksd esa bl dk;Zokgh dks pykus dh vko';drk ugha gSA Li"Vhdj.k% bl mi&/kkjk&ds iz;kstukFkZ **laxr dk;Zokgh** 'kCn ls vfHkizsr gS fof/k ds v/khu ikfjr fdlh vkns'k ls mRiUu vihy] iqujh{k.k iqufoZyksdu] jsQsjsUl] fjV ihVh'ku vFkok fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho ihVh'ku½ dh dk;Zokgh vkSj blesa fdlh fof/k vFkok fcgkj ,oa mM+hlk yksd ekax olwyh vf/kfu;e] 1914 ds v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r izkf/kdkjh }kjk izkjEHk vkSj muds le{k yfEcr dj] lwn vFkok 'kkfLr dh olwyh gsrq dk;Zokgh 'kkfey gksxhA

स ध ण 7 अ ील 2016

izi= lsV-I fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu fookn ds lek/kku gsrq vkosnu dk izi=

[ns[ksa /kkjk&4(1) ,oa 4(2)] ds le{k ------------------------------------------------------------------- -------------------------------------------------------------------

eSa] ---------------------------------------------------------------¼iwjk uke lkQ v{kjksa esa½] firk --------------------------------- -------------------------------------------fuokl LFkku--------------------------------------------------------------nwjHkk"k la[;k----------------------- ----bZ&esy vkbZŒMhŒ--------------------------------------------------O;olk; dk uke----------------------------------------------------------- vFkok dh vksj ls -------------------------------------------------------------¼lk>snkj QeZ@dEiuh@,ŒvksŒihŒ@fgUnq vfoHkkftr ifjokj½ vkSj fcgkj foÙk vf/kfu;e] 1981@fcgkj ewY;of)Zr dj vf/kfu;e] 2005@vU; vf/kfu;e ds vUrxZr ftldh fuca/ku la[;k------------------------------------fuEufyf[kr okn ds lek/kku gsrq vuqjks/k djrk gw¡ %

’kkfLr ;k lwn vf/kjksi.k ls mRiUu ekax i= tks eq>s@geyksxksa ij --------------------------------- ¼izkf/kdkjh dk uke½ ds }kjk rkfey djk;k x;k gS] vlaxr gaS vkSj ,sls laoh{kk@dj fu/kkZj.k@iqudZjfu/kkZj.k@’kkfLr;k¡ lwn vf/kjksi.k vkns’k ds vUrxZr Lohd`r dj@fu/kkZfjr dj@’kkfLr@lwn dh jkf’k fuEuor~ gS %&

¼ i½ fcgkj foÙk vf/kfu;e ds varxZr izi= IX vFkok IX-C lefiZr ugha fd;s tkus ds QyLo:Ik fu/kkZfjr dj&

बहार गजट (असाधारण), 7 अ ील 2016

¼ii½ mi;qZDr ¼i½ ds vfrfjDr fu/kkZfjr dj ds en esa ekax dh jkf'k& ¼iii½ fookfnr lwn dh jkf'k& ¼iv½ fookfnr 'kkfLr dh jkf'k&

¼2½ bl lek/kku ;kstuk ds vkjaHk gksus ds iwoZ fookfnr jkf'k ds en esa tek dh

x;h jf'k dk C;kSjk fuEuor gS %& pkyku la[;k frfFk en ¼dj@C;kt@'kkfLr½ jkf'k

¼3½ *eSa@geyksx }kjk #Œ----------------------- ds Hkqxrku ij fu/kkZfjr dj] :Œ------------------- ----------- ds Hkqxrku ij vf/kjksfir C;kt vkSj :Œ--------------------- ds Hkqxrku ij vf/kjksfir 'kkfLr ;k ,slh jkf'k ftlij lgefr gks] dk Hkqxrku dj okn dks fuiVkuk pkgrk gw¡@pkgrs gSaA eSa@geyksx funsf'kr le; ds vUnj fu/kkZfjr jkf'k mfpr ljdkjh dks"kkxkj esa Hkqxrku djus dk oknk djrk gw¡@djrs gSaA ?kks"k.kk eSa-----------------------------------------------------------------------¼uke lkQ v{kjksa esa½ ?kks"k.kk djrk gw¡ dh bl vkosnu esa nh x;h lwpuk ,oa fof'kf"V;k¡ lgh ,oa iw.kZ gSaA

स ध ण 7 अ ील 2016

izi= lsV-II

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu ikorh dk izi= [ ns[ksa /kkjk&4(4)] -------------------------------------------------------------------------------dk dk;kZy; izkfIr la[;k frfFk izi= lsV I esa vkosnu---------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------ls izkIr fd;kA psd Lyhi ¼1½ vkosnu lR; vkSj lgh ds laca/k esa /kkjk&4¼2½¼d½ ds vUrxZr 'kiFk&i= nkf[ky gSA ¼2½ Lohd`r dj Hkqxrku ds leFkZu esa /kkjk&4¼2½¼[k½ ds vUrxZr pkyku] dks"kkxkj izek.k i= lfgr layXu gSA ¼3½ okf"kZd fooj.kh dh izfr layXu gS ;k ughaA ¼4½ fookn ls lacaf/kr ek¡x&i= dh izfr layXu gSA ¼5½ ekeyk fookfnr gksus ds leFkZu esa lk{; nkf[ky gSA ¼6½ lsV& I esa bZ&esy vkbZŒMhŒ ,oa nwjHkk"k la[;k vafdr gSA ¼7½ dj fu/kkZj.k@iquZdj fu/kkZj.k@'kkfLr@laoh{kk vkns'k dh lR;kfir izfr layXu gSA

¼8½ bl vf/kfu;e ds ykxw gksus ds iwoZ fookfnr jkf'k ds fo:)

fd;s x;s Hkqxrku dk lk{; ¼pkyku ,oa dks"kkxkj izek.k i= lfgr½ layXu gSA

¼9½ vkosnu esa lfUufgr fookn dh jkf'k

LFkku % izkIrdÙkkZ dk gLrk{kj ,oa inuke eqgj %

बहार गजट (असाधारण), 7 अ ील 2016

izi= lsV-III fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu vLoh—r vkns'k dk izi= [ns[ksa /kkjk&5(2)] -------------------------------------------------------------------------------dk dk;kZy;

¼1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa izi= lsV I esa vkosnu izkIr fd;k x;k gS

% ¼2½ mDr O;olk; dk iw.kZ irk % ¼3½ fuca/ku la[;k % ¼4½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ,yŒihŒ@ jsQsjsUl la[;k

% ¼5½ fookfnr ekax dh iz—fr % ¼6½ fookn ls lacaf/kr vof/k % vkns'k vkids }kjk izi= lsV&I esa nkf[ky fd;k x;k mDr vkosnu ftldh bl dk;kZy; dh ikorh la[;k -------------------------------frfFk--------------------------------gS] ¼i½ vf/kfu;e dh /kkjk&4 esa fu/kkZfjr vof/k ds vuq:i ugha gS ¼ii½ viw.kZ gS ¼iii½ v'kq) gS ¼iv½ fookn vFkok fookfnr jkf'k ls lacaf/kr lk{; iw.kZ:is.k ugha fn;k x;k gS ¼v½ vU; dksbZ dkj.k& vr% izi= lsV&I esa nkf[ky mDr vkosnu] fcgkj djk/kku lek/kku vf/kfu;e] 2016 dh

/kkjk&5(2) ds vuqlkj vLoh—r fd;k tkrk gSA

LFkku % gLrk{kj frfFk % inuke eqgj % Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi vapy izHkkjh----------------------------------------------------------------------------------------------------------------------------------- -------------------------------------@O;olk;h--------------------------------------------------------------------------------dks vxzlkfjrA LFkku % gLrk{kj frfFk % inuke eqgj %

स ध ण 7 अ ील 2016

izi= lsV-IV

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5(3) ds v/khu vkns'k

[ns[ksa /kkjk&5(3)]

¼1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa lek/kku ds fy, vkosnu izkIr fd;k x;k gS

¼2½ izi= lsV&I dh ikorh la[;k ,oa frfFk % ¼3½ mDr O;olk; dk iw.kZ irk % ¼4½ fuca/ku la[;k % ¼5½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ,yŒihŒ@ jsQsjsUl la[;k

¼6½ fookfnr jkf'k dh iz—fr % ¼7½ fookn dh vof/k %

vkns'k izi= lsV&I esa nkf[ky vkosnu ds vkyksd esa lek/kku dh jkf'k fuEuor izxf.kr gS&

vkidks ;g funs'k fn;k tkrk gS fd fnukad----------------- rd ---------------------- ¼vf/kfu;e½ ds vUrxZr Hkqxrku djrs gq, lk{; çLrqr djsaA vxj lek/kku gsrq nkf[ky vkosnu ds iwoZ lek/kku jkf'k ds en esa Hkqxrku fd;k x;k gks rks dks"kkxkj çek.k&i= pkyku ds lkFk layXu djsaA

LFkku %

gLrk{kj frfFk % inuke eqgj % Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi O;olk;h------------------------------------------------------------------------------------------------------------------------------ --------------------------------------------------------------------------------------------------------------------------dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke

बहार गजट (असाधारण), 7 अ ील 2016

izi= lsV-V

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lek/kku vkns'k

[ns[ksa /kkjk&5(5)]

¼1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa ;g vkosnu izkIr fd;k x;k gS

% ¼ 2½ mDr O;olk; dk iw.kZ irk % ¼3½ fuca/ku la[;k % ¼4½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ ,yŒihŒ@jsQsjsUl la[;k % ¼5½ fookfnr ekax dh iz—fr % ¼6½ fookn dh vof/k % ¼7½ i=kad ---------------- fnukad-------------

}kjk fuxZr izi= lsV&IV ds vuqlkj lek/kku dh

fu/kkZfjr jkf'k& ¼i½ fu/kkZfjr dj ds en esa ¼ii½ C;kt ds en esa ¼iii½ 'kkfLr ds en esa

%

¼8½ fookn ds fo:) fd;k x;k Hkqxrku

¼i½ fu/kkZfjr dj ds en esa

¼ii½ C;kt ds en esa ¼iii½ 'kkfLr ds en esa % vkns'k fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5 dh mi&/kkjk ¼5½ ds izko/kkuksa ds vuqlkj ,rn~ }kjk fookn ftlds C;ksjs mij fn;s x;s gSa] dk lek/kku fd;k tkrk gSA

LFkku % gLrk{kj frfFk % inuke eqgj %

Kkikad------------------------------------------------ fnukad------------------------------------------------------

izfrfyfi& okf.kT;&dj vk;qDr&lg&iz/kku lfpo] fcgkj] iVuk@vapy izHkkjh -------------------- ----------------vapy@O;olk;h------------------------------------------------------------------------------------dks vxzlkfjrA

LFkku % gLrk{kj frfFk % eqgj % inuke

स ध ण 7 अ ील 2016

izi= lsV- VI fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lwwpuk [ns[ksa /kkjk&5(5)ijUrqd] 1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa ;g vkosnu izkIr fd;k x;k gS

% ¼2½ mDr O;olk; dk iw.kZ irk % ¼3½ fuca/ku la[;k %

¼4½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@ ,lŒ,yŒihŒ@jsQsjsUl la[;k %

¼5½ fookfnr ekax dh iz—fr % ¼6½ fookn dh vof/k % ¼7½ i=kad ---------------- fnukad------------- }kjk fuxZr izi= lsV&IV ds vuqlkj lek/kku dh fu/kkZfjr jkf'k&

¼i½ fu/kkZfjr dj ds en esa

¼ii½ C;kt ds en esa ¼iii½ 'kkfLr ds en esa

%

¼ii½ C;kt ds en esa ¼ iii½ 'kkfLr ds en esa %

vkns'k fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5 dh mi&/kkjk ¼5½ ds izko/kkuksa ds vuqlkj ,rn~ }kjk fookn ftlds C;ksjs mij fn;s x;s gSa] ds lek/kku jkf'k dk Hkqxrku dk lk{; vkids }kjk izLrqr ugha fd;k x;k gS lkFk gh /kkjk&5 dh mi&/kkjk ¼4½ ds [kaM ¼[k½ fookfnr ekeyk okilh vkosnu dk lk{; ugha nkf[ky fd;k x;k gSA vr,o ,rn~~ }kjk vkidks v/kksfyf[kr frfFk ,oa le; ij ;g dkj.k crkus dk volj fn;k tkrk gS fd D;ksa ugha vkids lek/kku vkosnu dks vLohÑr dj fn;k tk, A izkf/kdkjh ftlds le{k mifLFkr gksosa& LFkku % frfFk % le; %

gLrk{kj inuke eqgj uksV& i{kdkj dh vksj ls bl lwpuk ds vuqikyu esa pwd dh fLFkfr esa i{kdkj dks vkxs fcuk lquokbZ dk volj fn;s gq, fookn ds lek/kku gsrq nkf[ky vkosnu dks vLohÑr dj fn;k tk;sxkA

बहार गजट (असाधारण), 7 अ ील 2016

izi= lsV- VII

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lek/kku vkosnu vLohÑr fd, tkus dh lwwpuk

[ns[ksa /kkjk&5(5) ijUrqd]

¼1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa ;g vkosnu izkIr fd;k x;k gS % ¼2½ mDr O;olk; dk iw.kZ irk % ¼3½ fuca/ku la[;k % ¼4½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ,yŒihŒ@ jsQsjsUl la[;k % ¼5½ fookfnr ekax dh iz—fr % ¼6½ fookn dh vof/k % ¼7½ i=kad ---------------- fnukad------------- }kjk fuxZr izi= lsV&IV ds vuqlkj lek/kku dh fu/kkZfjr jkf'k&

¼i½ fu/kkZfjr dj ds en esa

¼ii½ C;kt ds en esa ¼ iii½ 'kkfLr ds en esa

%

¼ii½ C;kt ds en esa ¼iii½ 'kkfLr ds en esa

%

vkns'k vkids }kjk fookn ds lek/kku ds laca/k esa fu/kkZfjr lek/kku jkf'k ds Hkqxrku dk lk{; ,oa vf/kfu;e dh /kkjk&5 dh mi&/kkjk ¼4½ ds [k.M ¼[k½ ds vuqlkj vko';d fookn okilh ds fy, nkf[ky vkosnu dh izfr izLrqr ugha fd;k x;k gSA vkidks bl laca/k esa fnukad ----------------------- dks dkj.k i`PNk izLrqr djus ds fy, ,d volj fn;k x;k ; ijUrq vkids }kjk mDr frfFk dks dksbZ dkjZokbZ ugha dh x;hA vr% mi;qZDr fookn ds lek/kku gsrq vkids vkosnu dks vLohÑr fd;k tkrk gSA

gLrk{kj inuke eqgj ¼la0 la0&fcØh&dj@la'kks/ku&08@2015& ½ fcgkj&jkT;iky ds vkns'k ls] ¼lqtkrk prqosZnh½] Okkf.kT;&dj vk;qDr&lg&iz/kku lfpo] fcgkj] iVukA

fcgkj&jkT;iky ds vkns'k ls] fcgkj&jkT;iky ds vkns'k ls]fcgkj&jkT;iky ds vkns'k ls] fcgkj&jkT;iky ds vkns'k ls]

lat; dqekj] lat; dqekj]lat; dqekj] lat; dqekj]

ljdkj ds lfpoA ljdkj ds lfpoAljdkj ds lfpoA ljdkj ds lfpoA

स ध ण 7 अ ील 2016

20 1 6

20 1 620 1 6 20 1 6

la0 ,y0th0&1&03@2016@68&yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk

fnukad 5 vizhy 2016 dks vuqer fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016

dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk A

fcgkj& fcgkj&fcgkj& fcgkj&jkT;iky ds vkns'k ls] jkT;iky ds vkns'k ls]jkT;iky ds vkns'k ls] jkT;iky ds vkns'k ls]

lat; dqekj] lat; dqekj]lat; dqekj] lat; dqekj]

ljdkj ds lfpoA ljdkj ds lfpoAljdkj ds lfpoA ljdkj ds lfpoA

[Bihar Act-7, 2016] THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2016 AN ACT Preamble :-To provide for settlement of disputes arising from proceedings under Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as its stood before it’s repeal by section-94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)] and disputes arising from proceedings till financial year 2011-12 under 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 the Bihar Tax on Advertisement Act,2007.

Be it enacted by the Legislature of the State of Bihar in the Sixty Seventh year of the Republic of India as follows:-

(1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2016. (2) It shall extend to the whole State of Bihar. (3) It shall come into force at once and shall remain in force for a period of three months from the date of issuance of notification: Provided that the State Government may, by notification published in the Official Gazette for this purpose, extend the said period of three months, for a period not exceeding three months, as specified in the notification. (4) It shall apply to all such disputes which have arisen out of proceedings under the law up to the financial year 2011-12 and for which an application for settlement of the dispute has been made by the party fifteen days before the expiry of the Act and the payment of the settlement amount has been made during the period the Act remained in force. (d) (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, 2016; (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) Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme court in which the disputed amount is more than rupees One Crore, the Commissioner of Commercial Taxes. (iii) Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme Court in which the disputed amount is upto rupees One Crore, the concerned Joint Commissioner of Commercial Taxes (Administration), under whome jurisdiction the party is registered or the order of disputed amount has been passed. (iv) In respect of any other disputed cases pending before the Joint Commissioner of Commercial Taxes (Administration), the Joint Commissioner of Commercial Taxes (Administration) (k) “revision” means a petition for revision under the law pending before the 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.

In this Act, unless the context otherwise requires- (a) "Accepted Tax" means the amount of tax admitted by the party in the returns filed under the Law; (b) "Appeal" means an appeal pending before the Commercial Taxes Joint Commissioner (Appeals) or Commercial Taxes Deputy Commissioner (Appeals) appointed under Section 9 of the Bihar Finance Act, 1981 or under Section 10 of the Bihar Value Added Tax Act, 2005, having territorial jurisdiction; (c) "Assessed Tax" means the determined tax payable under a tax assessment or re-assessment order under the Law; (d) "Dispute" means a dispute arising out of any order passed under the Law and, as the case may be, an appeal, revision, review, reference, writ petition or special leave petition (SLP) pending before the following:- (i) Commercial Taxes Joint Commissioner (Appeals) or Commercial Taxes Deputy Commissioner (Appeals); (ii) Commercial Taxes Joint Commissioner (Administration); (iii) Commissioner of Commercial Taxes; (iv) Commercial Taxes Tribunal; (v) High Court; (vi) Supreme Court of India; and includes (1) Tax, interest or penalty imposed by the authority appointed or designated or authorized under the Law, or (2) Proceeding initiated by or pending before the authority appointed or designated or authorized under the Law or the Bihar and Orissa Public Demands Recovery Act, 1914 for recovery of tax, interest or penalty; (e) "Disputed Amount" in relation to any dispute means any amount of tax, interest or penalty which has not been accepted by the party as payable tax; (f) "Form" means the Form annexed to this Act; (g) "Law" means Part-I of the Bihar Finance Act, 1981 [as it stood before its repeal by Section 94 of the Bihar Value Added Tax Act, 2005], Bihar Value Added Tax Act, 2005, Central Sales Tax Act, 1956, Bihar Hotel Luxury Goods Taxation Act, 1988, Bihar Entertainment Tax Act, 1948, Bihar Electricity Duty Act, 1948 and Bihar Tax on Advertisement Act, 2007; (h) "Party" means any person who files an application for settlement of any dispute under this Act; (i) "Act" means the Bihar Settlement of Taxation Disputes Act, 2016; (j) For the purposes of this Act, "Prescribed Authority" means- (i) In relation to an appeal, the Commercial Taxes Joint Commissioner (Appeals) or Commercial Taxes Deputy Commissioner (Appeals) before whom the appeal is pending; (ii) In cases pending before the Commissioner of Commercial Taxes or Tribunal or High Court or Supreme Court where the disputed amount is more than Rs. 1,00,00,000, the Commissioner of Commercial Taxes; (iii) In cases pending before the Commissioner of Commercial Taxes or Tribunal or High Court or Supreme Court where the disputed amount is Rs. 1,00,00,000 or less, the concerned Commercial Taxes Joint Commissioner (Administration) in whose jurisdiction the party is registered or the order relating to the disputed amount was passed; (iv) In any other disputed case pending before the Commercial Taxes Joint Commissioner (Administration), the concerned Commercial Taxes Joint Commissioner (Administration); (k) "Revision" means an application for revision under the Law, which is pending before the Commissioner of Commercial Taxes or the Tribunal appointed under Section 9 of the Bihar Finance Act, 1981, Part I, or under Section 10 of the Bihar Value Added Tax Act, 2005; (l) "Settlement Amount" means the amount on payment of which the dispute shall be settled; (m) "Tribunal" means the Tribunal constituted under Section 8 of the Bihar Finance Act, 1981, Part I, or Section 9 of the Bihar Value Added Tax Act, 2005; (n) "Gross Turnover" means the gross turnover recorded by the party in the return filed under the Law; (o) Other expressions not defined in this Act shall have the meanings assigned to them respectively under the Law. (1) where the dispute relates to proceeding till financial year 2004-05, the settlement amount shall be at the rate specified in column (3) of the amount of dispute as mentioned in column (2) of the Table- I, and where the dispute relates to proceeding from financial year 2005-06 to financial year 2011-12, the settlement amount shall be as per Table-II below :- Table- I Sl. No. Particulars of the dispute Settlement Amount 1 2 3 1. Dispute arising out of non-submission of Form-IXC or Form IX in support of any claim preferred under Part I of the Bihar Finance Act, 1981. 10 (Ten) percent of disputed amount of tax. 2. Where the amount of arrear tax in dispute does not exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl .No 1. Twenty five percent of arrear tax in dispute 3. Where the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000(one crore) other than mentioned in Sl. No. 1. Rs. 2,50,000 (Two Lakh fifty thousand) plus thirty two percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh). 4. Where the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore) other than mentioned in Sl. No. 1. Rs. 31,30,000 (Thirty one Lakh thirty thousand) plus forty percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore). 5. For dispute arising out of an order levying penalty or interest under the law Ten percent of disputed amount of penalty or interest, as the case may be Table- II Sl.No. Particulars of the dispute Settlement Amount 1 2 3 1. For the amount of arrear tax in dispute does not exceed Rs. 10,00,000 (Ten Lakh) . Thirty percent of arrear tax in dispute 2. For the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000 (one crore). Rs. 3,00,000 (Three Lakh) plus thirty seven percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) . 3. For the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore). Rs. 36,30,000 (Thirty six Lakh thirty thousand) plus forty five percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore). 4. For dispute arising out of an order levying penalty or interest under the law Ten percent of disputed amount of penalty or interest, as the case may be Explanation I. - Settlement amount shall not include payament of admitted tax and the party shall deposite total amount of admitted tax. Explanation II. - If a party wishing to settle a dispute, has already deposited any amount of dispute which is equal or more than the settlement amount, before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount. Although the amount deposited in excess of the settlement amount will not be refunded. Explanation III. - If a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount and the party will have to pay the difference amount only. (2) Notwithstanding anything contained in any law for the time being in force but subject to the other provisions of this Act, any dispute in respect of which the amount specified in sub-section (1) has been deposited into Government Treasury, in the manner and within the time specified in this Act, shall be deemed to have been settled and it shall not be proceeded before any appellate authority.

(1) Where the dispute relates to proceedings up to the financial year 2004-05, the settlement amount shall be as per the rate mentioned in column 3 against the cases mentioned in column 2 of Table-I, and where the dispute relates to proceedings from the financial year 2005-06 to the financial year 2011-12, the settlement amount shall be as per the following Table-II. [Table I and Table II omitted for brevity in schema representation]. Explanation I: The settlement amount shall not include the payment of accepted tax and the party shall deposit the entire amount of accepted tax. Explanation II: If a party desirous of settlement of dispute has already paid an amount equal to or more than the settlement amount in respect of the disputed amount before the commencement of this settlement scheme, the said amount shall be treated as the settlement amount, but the amount deposited in excess of the settlement amount shall not be refunded. Explanation III: If a party desirous of settlement of dispute has deposited any disputed amount before the commencement of this settlement scheme, the said amount shall be treated as payment of the settlement amount and the party shall have to pay only the difference amount. (2) Notwithstanding anything contained in any law for the time being in force, but subject to other provisions of this Act, any such dispute shall be deemed to have been settled, in respect of which the amount specified under sub-section (1) has been deposited in the Government Treasury in the manner and within the time specified in this Act, and it shall not be kept pending before any appellate authority.

(1) Any party wishing to settle a dispute shall furnish to the prescribed authority, an application in form SET-I, before fifteen days of the expiry of the Act. (2) Seperate application for settlement of dispute in form SET-I, shall be furnished for every dispute before the prescribed authority along with - (a) bearing adhesive court-fee stamp for one hundred rupees and shall be accompanied by notice of demand issued by an authority appointed or prescribed or authorized under the law and an affidavit by the party to the effect that the facts contained therein are true and correct, (b) Accompanied by copies of returns/annual return and proof of tax payment (Copies of challan along with treasury certificate) in support of payment of admitted tax; Provided that if dispute is not related with assessed tax but related with imposition of penalty or interest only; copies of returns/annual return shall not be required to enclose. (c) accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Taxes (Appeal) or Deputy Commissioner Commercial Taxes (Appeal), (d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Taxes, (e) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before the Tribunal, (f) accompanied by a certified copy of the reference or Writ Petition or Special Leave Petition, in the case of a reference or Writ Petition or Special Leave pending before the High Court or the Supreme Court, as the case may be, (g) accompanied by a certified copy of assessment order/imposition of interest and penalty order/scruitny order. (h) applicant shall compulsorily mention his e-mail ID and telephone number on prescribed place of SET-I (i) accompanied by copies of challans along with treasury certificate if a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement seheme. (3) The said application will be signed and verified in the manner provided in the form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager in all cases: (4) The office of the prescribed authority shall grant a receipt in form SET-II to the party making an application under sub-section (1) as token of receipt of the said application.

(1) Unless the application is in accordance with the period and requirements described in section 4, no application shall be considered by the prescribed authority. (2) Within seven days of receipt of the application, the prescribed authority shall reject the incomplete and inaccurate application by a written order in Form Set-III, a copy of which shall be forwarded to the party. Provided that the above rejection shall not deprive the party from filing a new application. (3) The prescribed authority shall examine the quantum of disputed amount and settlement amount provided by the party in application form Set-I and within seven days of such examination shall inform the party in writing in Form Set-IV to deposit the settlement amount in the government treasury and to provide a copy of the challan as evidence of payment in the manner and time specified in clause (d) of sub-section (4). Provided that if no such information is sent to the party within fifteen days of receipt of the application as the case may be, then the calculation of disputed-amount and settlement-amount and the application for settlement shall be deemed to be accepted and the party shall proceed to deposit such settlement amount within the time and manner specified in clause (d) of sub-section (4). (4)(d) On receipt of the information under sub-section (3), the party shall deposit the settlement amount specified in section 3 in the government treasury in the manner provided in rule-27 of the Bihar Value Added Tax Rules, 2005. It shall be mandatory to make payment of the settlement amount within the effective period of the Act. (b) The party shall file an application for withdrawal of the dispute before the appropriate court or authority within seven days of the deposit of the said entire settlement-amount. Explanation.—For the purposes of this clause "appropriate court or authority" means— (i) In case of appeal, Joint Commissioner of Commercial Taxes (Appeals) or Deputy Commissioner of Commercial Taxes (Appeals); (ii) In case of miscellaneous revision pending before Joint Commissioner of Commercial Taxes (Administration), Joint Commissioner of Commercial Taxes (Administration); (iii) In case of revision application pending before Commissioner of Commercial Taxes, Commissioner of Commercial Taxes; (iv) In case of revision application pending before the Tribunal, the Tribunal; (v) In case of reference or writ petition, the High Court; and (vi) In case of Special Leave Petition, the Supreme Court of India. (5) The prescribed authority shall, within seven days of the deposit of the entire settlement amount according to clause (d) of sub-section (4) and filing of necessary withdrawal application according to clause (b) of sub-section (4), pass an order of settlement of dispute in Form Set V. Provided that if the party fails to present the evidence of payment of the specified settlement amount and evidence of the aforementioned dispute withdrawal application before the prescribed authority before the expiry of this Act, then the prescribed authority shall give an opportunity for hearing in Form Set-VI and shall cancel the settlement application of the party in Set-VII if sufficient reason is not received. (6) On passing of the dispute settlement order under sub-section (5), in the following cases— (i) Revision order pending before the Tribunal or (ii) Reference or (iii) Writ petition or (iv) Special Leave Petition, it shall be deemed that such revision, reference, writ petition or special leave petition has been dismissed as withdrawn and notwithstanding anything contrary in any order or judgment of any court or tribunal, it shall be deemed that such revision, reference, writ petition or special leave petition was never filed by the party. (7) On passing of the settlement order under sub-section (5), the prescribed authority— (d) In case of settlement of an appeal or revision dispute, excluding revision pending before the Tribunal, shall record an order to this effect in the relevant proceedings with full details of such settlement that in view of the dispute having been settled, there is no need to continue these proceedings. (b) In case of settlement of a dispute, excluding the disputes specified in clause (d) of this sub-section or cases pending before any High Court or Supreme Court, shall send a true copy of the settlement order within seven days to the concerned authority where such dispute is pending, and upon receipt of said order, the concerned authority shall record an order to this effect in the relevant proceedings with full details of such settlement that in view of the dispute having been settled, there is no need to continue these proceedings. Explanation.—For the purposes of this sub-section "relevant proceedings" means proceedings of appeal, revision, review, reference, writ petition or Special Leave Petition arising from any order passed under the law and this shall include proceedings initiated by and pending before appointed or prescribed or authorized authority under any law or Bihar and Orissa Public Demands Recovery Act, 1914 for recovery of tax, interest or penalty.

Order

The amount payable for settlement in relation to application filed in SET-1 is calculated below-

on account of disputed Tax -

on account of interest imposed - on account of penalty imposed - Total Amount - You are hereby directed to produce evidence of payment under .................... (Act) by ........................(Date). If any amount has been deposited against disputed amount before commencement of this Act, you are required to produce copy of challans along with treasury certificate.

Seal:

Memo No. Date-

Copy forwarded to ............................. (Dealer)

Seal :

बहार गजट (असाधारण), 7 अ ील 2016

Form SET-V (Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2015)

[See Section-5(5)]

1. (1) Name and style of business in respect of which this application has been received:
2. (2) Complete Address of the said business:
3. (3) Registration number:
4. (4) Case/CWJC/SLP/Reference No. of dispute:
5. (5) Nature of demand involved in dispute:
6. (6) Period to which dispute relates:
7. (7) Settlement amount as per form SET-IV issued under letter no. ............. Dated ..........
   • (i) on account of disputed Tax -
   • (ii) on account of interest imposed -
   • (iii) on account of penalty imposed -
8. (8) Amount deposited against dispute
   • (i) on account of disputed Tax -
   • (ii) on account of interest imposed -
   • (iii) on account of penalty imposed - Order The dispute whose details are set out above is hereby settled in accordance with the provisions of sub-section (5) of section-5 of the Bihar Settlement of Taxation Disputes Act, 2016.

Seal:

Memo No. Date-

Copy forwarded to Commissinor-Cum-Principal Seceratary, Bihar, Patna/ Circle Incharge, .................. Circle/ ........................ (dealer)

Seal:

स ध ण 7 अ ील 2016

Form SET-VI

(Notice under the Bihar Settlement of Taxation Disputes Act , 2016)

[See Proviso to Section-5(5)]

1. (1) Name and style of business in respect of which this application has been received:
2. (2) Complete Address of the said business:
3. (3) Registration number:
4. (4) Case/CWJC/SLP/Reference No. of dispute:
5. (5) Nature of demand involved in dispute:
6. (6) Period to which dispute relates:
7. (7) Settlement amount as per form SET-IV issued under letter no. ............. Dated ..........
   • (i) on account of disputed Tax -
   • (ii) on account of interest imposed -
   • (iii) on account of penalty imposed -
8. (8) Amount deposited against dispute
   • (i) on account of disputed Tax -
   • (ii) on account of interest imposed -
   • (iii) on account of penalty imposed - Order You have not produced complete evidences in respect of payment of settlement amount regarding dispute mentioned above; neither you have produced evidances regarding filing of the withdrawal petition of the dispute as required under clause (b) of sub-section (4) of Section-5.

You are hereby given an opportunity to show cause at the following place and time

as to why not your application for settlement of dispute should be rejected.

Authority before whom to appear- Place- Date- Time- Signature Designation Seal: Note:- Failure on the part of the party to comply with the terms of this notice entails rejection of application for settlement of dispute without any further hearing to the party.

बहार गजट (असाधारण), 7 अ ील 2016

Form SET-VII

(Notice of rejection of application under the Bihar Settlement of Taxation Disputes Act , 2016)

[See Proviso to Section 5(5)]

1. (1) Name and style of business in respect of which this application has been received:
2. (2) Complete Address of the said business:
3. (3) Registration number:
4. (4) Case/CWJC/SLP/Reference No. of dispute:
5. (5) Nature of demand involved in dispute:
6. (6) Period to which dispute relates:
7. (7) Settlement amount as per form SET-IV issued under letter no. ............. Dated ..........
   • (i) on account of disputed Tax -
   • (ii) on account of interest imposed -
   • (iii) on account of penalty imposed -
8. (8) Amount deposited against dispute
   • (i) on account of disputed Tax -
   • (ii) on account of interest imposed -
   • (iii) on account of penalty imposed - Order You have not produced complete evidences in respect of payment of settlement amount regarding dispute mentioned above; neither you have produced evidances regarding filing of the withdrawal petition of the dispute as required under clause (b) of sub-section (4) of Section-5. You have been given an opporrtunity to show cause in this regard on dated -----------. But no action was taken by you on the above date. Therefore the application filed by you for settlement of above dispute is being rejected. Signature Designation Seal:

[(File No.Bikri-kar/Sansodhan-08/2015- )]

By order of the Governor of Bihar,

Commissioner-cum-principal Secretary, Commercial Taxes Department, Bihar, Patna By order of the Governor of Bihar, SANJAY KUMAR, Secretary to the Government.

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