Vidhi Codex

section 2

Definitions –In this Act, unless otherwise required in the context

The Bihar Settlement of Taxation Disputes Act, 2019
Tax20197 sections3 chapters
Read full ActSections

Chapter I Preliminary

Statutory text
  1. (a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2019;
  2. (b) “admitted tax” means the amount of tax admitted as being payable in the returns filed by the party under the law;
  3. (c) “appeal” means an appeal under the law pending before the Additional Commissioner of State Tax (Appeals) or the Joint 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;
  4. (d) “arrear tax, penalty or interest, or fine in dispute” means,-
    • (i) tax, by whatever name called, payable by an assessee upon assessment or re-assessment under the relevant Act, or,
    • (ii) penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or,
    • (iii) Interest payable by an assessee under Act,-
  5. (A) as determined for delayed payment or non-payment of tax before assessment or re-assessment; or
  6. (B) as accrued in respect of non-payment of tax or, as the case may be, short payment of tax after assessment or re-assessment which is in dispute.
  7. (e) “assessed tax’ means tax determined as being payable under an order of assessment or reassessment under the law;
  8. (f) “dispute” means case pending on the 31st day of December, 2019 in respect of any period ending on or before 30thday of June, 2017 under the Law for which-
    • (i) a levy of tax, interest, fine or penalty by an authority appointed or prescribed or authorized under the law or,
    • (ii) an assessment, re-assessment, scrutiny or any other order has been made; or
    • (iii) an appeal, revision, miscellaneous revision, review,reference, Writ Petition or Special Leave Petition has been filed; or
    • (iv) a revision or review proceeding has been initiated; or
    • (v) a notice or order has been issued intimating the applicant for payment of tax, interest, fine or penalty; or
    • (vi) a notice has been issued in any proceeding under the Law requiring payment of any tax, interest, fine or penalty; or
    • (vii) a proceeding for recovery of tax, interest, fine 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;
  9. (g) "disputed amount", in relation to a dispute, means any tax, interest, fine or penalty which is due to be paid by the party;
  10. (h) “form” means a form appended to this Act ;
    • (i) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it 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 Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No16 of 1993), 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 Tax on Advertisement Act,2007, [as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)], the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948) [as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)] and the Central Sales Tax Act, 1956 (Act 74 of 1956),
  11. (j) “party” means any person who is a party to a dispute under the Law and who files an application under this Act for settlement of any dispute;
  12. (k) "prescribed" means as prescribed in the Rules made under this Act;
  13. (l) “prescribed authority”, for the purposes of this Act, means authorities referred to section 10 of Bihar Value added Tax Act 2005.
  14. (m) “revision” means a petition for revision under the law pending before the the Commissioner of Commercial Taxes 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 the Tribunal under the Act ;
  15. (n) “settled”, in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute;
  16. (o) “settlement amount” means the amount upon payment of which the dispute shall be settled;
  17. (p) “statutory certificates/declarations” for the purpose of the Act means declarations and certificates mentioned under Rule 12 of the central sales Tax (Registration & Turnover Rules) 1957
  18. (q) “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
  19. (r) “turnover returned” means the gross turnover recorded in the returns filed by the party under the law;
  20. (s) words or expressions not defined herein shall have the meanings respectively assigned to them under the law.

Study data processing for this section.

PDF: pending for this language.