Chapter III Manner of Settlement of Disputes

Any party wishing to settle a dispute shall furnish

to the prescribed authority, an application in such form and manner and within such time as may be prescribed.

1. (1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of Section 4 and the rules made thereunder.
2. (2) Every application furnished under section 4 shall be proceeded in such manner and within such time as may be prescribed.

1. (1) The Government may by notification, make rules for carrying out the provisions of this Act.
2. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provision are to be or may be made by rules.

1. (1) The Bihar Settlement of Taxation Disputes (Second) Ordinance, 2020 (Bihar Ordinance No.- 01, 2021) is hereby repealed.
2. (2) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. P.C. Choudhary, Secretary to the Government.

———[ध ¡क स चव लय म ण लय बह र पटन र क शत eव म त? बह र गजट [स ध रण 233 5 1+400 ड ट प ? Website: http://egazette.bih.nic.in