Be it enacted by the Legislature of the State of Bihar in the Seventieth year of the Republic of India as follows:may be called the Bihar Settlement of Taxation Disputes Act, 2019.

Short title, extent, commencement and eligibility criteria– (1) This Act

1. (2) It shall extend to the whole of the State of Bihar.
2. (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Commissioner of State Tax, by notification in the official Gazette, appoint: Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of three months by such further period, not exceeding three months, as may be specified in the said notification.