The Bihar Settlement of Taxation Disputes Act, 2021

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1 च 1 43 श (स पटन 233) पटन , ब धव र, 31 म चZ 2 21

fof/k fof/k foHkkxfoHkkx ——vf/klwpukvf/klwpuk 331131 31 ekpZekpZekpZ 202120212021

laŒ ,yŒthŒ&01&17@2020&2163@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 27 ekpZ 2021 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA

fcgkj&jkT;ikyfcgkj&jkT;iky dsds vkns’kvkns’k ls]ls] ihŒlhŒ ihŒlhŒ pkS/kjh]pkS/kjh] ljdkj ds lfpoA

[fcgkj vf/kfu;e 8] 2021⁄ fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2021

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] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= eas miHkksx] O;ogkj vFkok fcØh gsrq ekykas ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e 16@1993½ fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] ds dk;Zokfg;kas ls mRiUu fooknkas ds lek/kku gsrq vf/kfu;eA

Hkkjr&x.kjkT; ds cgÙkjoas o"kZ eas fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik eas ;g vf/kfu;fer gks %&

v/;k; I izkjfEHkd

1. laf{kIr uke] foLrkj vkSj izkjEHkA&

1. (1) ;g vf/kfu;e fcgkj djk/kku fooknkas dk lek/kku vf/kfu;e] 2021 dgk tk ldsxkA
2. (2) bldk foLrkj lEiw.kZ fcgkj jkT; eas gksxkA
3. (3) bl vf/kfu;e ds mica/k fnukad 21 flrEcj] 2020 ds izHkko ls izo`r gq, ekus tk;asxs vkSj mDr frfFk ls N% eghus dh vof/k ds fy, ykxw jgasxs %\ ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= eas izdkf'kr vf/klwpuk }kjk] mDr N% ekg dh vof/k dks] vf/klwpuk eas ;Fkk fofufnZ"V vof/k rd ijUrq N% ekg ls vuf/kd ds fy, c<+k ldsxhA

2. ifjHkk"kk,aA& bl vf/kfu;e eas tc rd fd lanHkZ eas vU;Fkk visf{kr u gks& (d) vf/kfu;e ls vfHkiszr gS fcgkj djk/kku fooknkas dk lek/kku vf/kfu;e] 2021( ¼[k½ Loh—r dj ls vfHkiszr gS fof/k ds v/khu i{kdkj }kjk nkf[ky foojf.k;kas eas Lohdkj dh

xbZ ns; dj dh jkf'k(

¼x½ vihy ls vfHkiszr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981] Hkkx 1 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 jkT;&dj vij vk;qä ¼vihy½ vFkok jkT;&dj la;qä vk;qDr ¼vihy½ ds le{k yfEcr vihy(

¼?k½ fookfnr cdk;k dj] 'kkfLr] C;kt ;k QkbZu ls vfHkiszr gS] &

¼i½ fu/kkZfjrh }kjk fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k ikfjr vFkok fd;s x;s fdlh vU; vkns'k ds vuqlj.k eas Hkqxrs; dj] pkgs ftl uke ls tkuk tk,] ;k ¼ii½ fof/k ds fdlh Hkh izko/kkukas ds rgr fu/kkZfjrh ij vkjksfir 'kkfLr] ;k ¼iii½ fof/k ds fdlh Hkh izko/kkukas ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] ;k ¼iv½ fof/k ds fdlh Hkh izko/kkukas ds rgr fu/kkZfjrh }kjk Hkqxrs; QkbZu(

¼M-½ fookn ls vfHkiszr gS vihy] iqujh{k.k] fofo/k iqujh{k.k] iqufoZyksdu] jsQsjas'k ds ek/;e ls dksbZ dk;Zokgh ;k fof/k ds v/khu fdlh dj] C;kt] QkbZu ;k 'kkfLr ds ikfjr vkns'k ds vuqlj.k eas dksbZ ;kfpdk] tks twu] 2017 ds 30oas fnu ;k mlls igys lekIr gksus okyh fdlh Hkh vof/k ds laca/k eas fof/k ds v/khu fu;qDr fdlh izkf/kdkj ;k fVªC;wuy ;k] ;Fkk fLFkfr] mPp U;k;ky; ;k mPpre U;k;ky; ds le{k fnukad 31 vxLr] 2020 dks yafcr gksA

Li"Vhdj.k I& bl [k.M ds iz;kstukFkZ fookn esa 'kkfey gS(

¼i½ ,slh dksbZ ysoh ftlds vuqlkj ljdkjh [ktkus eas iw.kZ jkf'k dk Hkqxrku ugha fd;k x;k gS] ;k ¼ii½ 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 dh x;h vFkok ds le{k yfEcr fdlh dj] C;kt] QkbZu vFkok 'kkfLr dh olwyh gsrq dk;Zokgh(

¼p½ fookfnr jkf'k] fdlh fookn ds laca/k eas] ls vfHkiszr gS dksbZ dj] C;kt] QkbZu vFkok 'kkfLr dh jkf'k tks fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k fd;s x;s vFkok ikfjr fd;s x;s fdlh vU; vkns'k ds vuqlj.k eas] i{kdkj ds ikl Hkqxrs; ds :i eas fu/kkZfjr fd;k x;k gS(

1. (N) fof/k ls vfHkiszr gS 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] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekykas ds ços'k ij dj vf/kfu;e] 1993] ¼fcgkj vf/kfu;e 16@1993½ fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk] vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½
2. (t) i{kdkj ls vfHkiszr gS dksbZ O;fDr tks fof/k ds v/khu fookn dk ,d i{kdkj gks vkSj bl vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks( ¼>½ ^^fofgr ls vfHkiszr tks bl vf/kfu;e ds v/khu cuk;h x;h fu;ekoyh eas fofgr gS( (´) bl vf/kfu;e ds iz;kstukFkZ fofgr izkf/kdkjh** ls vfHkiszr gS oSls inkf/kdkjh tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 eas of.kZr gSa(
   • (V) iqujh{k.k ls vfHkiszr 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 fof/k ds v/khu xfBr U;k;kf/kdj.k ds le{k yfEcr gks( ¼B) fdlh fookn ds lanHkZ eas ^^lek/kkfur** ls vfHkiszr gS ,sls fookn ls lacaf/kr dk;Zokgh dk fuiVkjk vkSj lekiu(
3. (M) lek/kku jkf'k ls vfHkiszr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks tk;sxk( ¼<) bl vf/kfu;e ds iz;kstukFkZ ^^oS/kkfud ?kks"k.kk&i=@izek.k&i=** ls vfHkiszr gS oSls ?kks"k.kk i=@izek.k i= ftldk mYys[k dsUnzh; fcØh&dj ¼jftLVªs”ku ,oa ldykorZ½ fu;ekoyh] 1957 ds fu;e 12 eas gS] vkSj bleas fof/k ds v/khu cuk;s x;s fdlh vU; fu;e ds varxZr fofgr dksbZ ?kks"k.kk i= Hkh 'kkfey gS( ¼.k) ^^U;k;kf/kdj.k** ls vfHkiszr 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(
4. (r) 'kCn ;k vfHkO;fDr;k¡ tks bleas ifjHkkf"kr ugha gSa] ds ogh vFkZ gkasxs tks fof/k ;k mlds v/khu cuk;s x;s fu;ekas eas Øe'k% muds izfr leuqnsf'kr fd, x, gkasA v/;k; II fookn dk lek/kku 3. lek/kku jkf'kA& ¼1½ bl vf/kfu;e ds vU; izko/kkukas ds v/khu fof/k ds rgr~ yafcr fookn dk lek/kku i{kdkj ds }kjk bl fufeÙk fn, x, vkosnu ij uhps layXu rkfydk ds dkWye&3 eas fofufnZ"V lek/kku jkf'k ds Hkqxrku ij fd;k tk ldsxkA Rkkfydk

Li"Vhdj.k& bl mi/kkjk ds iz;kstukFkZ vfHkO;fDr lek/kku jkf”k eas Lohdr dj cdk;k ds fo:) Hkqxrku dh xbZ dksbZ jkf”k 'kkfey ugha gksxh ,oa i{kdkj Lohdr dj dh laiw.kZ jkf”k tek djsxkA

¼2½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn fookn ds lanHkZ eas fdlh jkf”k dks tek dj fn;k gks rks mDr jkf”k dks lek/kku jkf”k ds en eas Hkqxrku le>k tk,xk ,oa i{kdkj dks dsoy varj jkf”k dk Hkqxrku djuk gksxkA ¼3½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us 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 ds en eas Hkqxrku ekuh tk;sxh fdUrq lek/kku jkf'k ls vf/kd tek jkf”k okil ugha dh tk,xhA ¼4½ rr~le; izo`Ùk fdlh fof/k eas vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU; izko/kkukas ds v/khu jgrs gq,] fdlh ,sls fookn dk lek/kku gks pqdk ekuk tk;sxk] ftlds laca/k eas mi&/kkjk (1) ds v/khu fofufnZ"V jkf'k] fofufnZ"V jhfr ls ,oa le; ds Hkhrj ljdkjh dks"kkxkj eas tek dj nh xbZ gS] vkSj mls fdlh izkf/kdkjh ;k U;k;ky; ds le{k tkjh ugha j[kk tk,xkA ¼5½ fuEufyf[kr ekeykas&

1. (i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkns'k] vFkok
2. (ii) jsQsjsUl] vFkok
3. (iii) fjV fiVh'ku] vFkok
4. (iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho fiVh'ku½A eas vf/kfu;e dh /kkjk 5 ds vUrxZr fookn lek/kku vkns'k ikfjr gksus ij ,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV fiVh'ku vFkok fo'ks"k vuqefr ;kfpdk iwoksZDr lek/kku ds rgr fu"ikfnr dj nh xbZ gSA v/;k; III fookn ds lek/kku dk rjhdk 4. lek/kku ds fy, vkosnuA& fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vkosnu fofgr inkf/kdkjh ds le{k ,sls izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr djsxk tSlk fd fofgr fd;k tk;A 5. vkosnu dk fu"iknuA&

1. (1) /kkjk 4 ,oa rnSo cuh fu;ekoyh eas of.kZr vof/k ,oa vko';drkvkas ds vuq:i tcrd vkosnu ugha gksxk rc rd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk% ¼2½ /kkjk 4 ds vUrxZr lefiZr vkosnu ds laca/k eas ,slh jhfr vkSj le; lhek ds vUrxZr dkjZokbZ dh tk;sxh tSlk fd fofgr fd;k tk;A 6. fu;eksa dks cukus dh 'kfDrA&
2. (1) ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kkas dks dk;kZfUor djus ds fy, fu;e cuk ldsxhA
3. (2) mi/kkjk ¼1½ ds mica/kkas ds lkekU;rk ij izfrdwy izHkko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh ekeys ds fy, fu;e cuk ldsxh ftUgas fofgr djus dh vis{kk bl vf/kfu;e }kjk dh x;h gS ;k ftudh ckor fu;e izko/kku fd;s tkrs gSaA 7- fujlu ,oa O;ko`fÙkA& ¼1½ fcgkj djk/kku fooknkas dk lek/kku ¼f}rh;½ v/;kns”k] 2020 ¼fcgkj v/;kns'k la[;k&01] 2021½ blds }kjk fujflr fd;k tkrk gSA ¼2½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx eas fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk “kfDr;kas ds iz;ksx eas fd;k x;k ;k dh x;h le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA ihŒlhŒihŒlhŒ pkS/kjh]pkS/kjh] ljdkj ljdkj dsds lfpoAlfpoA ——33113131 ekpZekpZekpZ 202120212021 laŒ ,yŒthŒ&01&17@2020&2164@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 27 ekpZ 2021 dks vuqer fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2021 ¼fcgkj vf/kfu;e 8] 2021½ dk fuEufyf[kr vaxszth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzth Hkk"kk es izkf/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns’k ls] ihŒlhŒihŒlhŒ pkS/kjh]pkS/kjh]]] ljdkj ds lfpoA [Bihar Act 8, 2021] THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2021 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 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(BiharAct 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 DutyAct, 2018 (Act 4 of 2018yh)] and the Central Sales Tax Act, 1956 (Act 74 of 1956), BE it enacted by the Legislature of the State of Bihar in the Seventy Second year of the Republic of India as follows:-

1. (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2021.
2. (2) It shall extend to the whole of the State of Bihar.
3. (3) The provisions of this Act shall be deemed to have come into force on the 21st day of September, 2020 and shall remain in force for a period of six months from the said date: Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of six months by such further period, not exceeding six months, as may be specified in the said notification.

In this Act, unless otherwise required in the context –

1. (a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2021;
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, interest or fine in dispute” means,-
   • (i) tax, by whatever name called, payable by an assessee pursuant to an order of assessment, re-assessment or scrutiny or any other order made or passed under the law, or,
   • (ii) penalty imposed upon an assessee under any provision of the law, or,
   • (iii) interest payable by an assessee under any provision of the law, or
   • (iv) fine payable by an assessee under any provision of the law;
5. (e) “dispute” means any proceeding, by way of an appeal, revision, miscellaneous revision, review, reference or any petition in respect of any levy of tax, interest, fine or penalty pursuant to any order passed under the law,in respect of any period on or before 30th day of June, 2017 under the law,which is pending on 31st day of August, 2020, before any authority or Tribunal appointed under the law or, as the case may be, the High Court or the Supreme Court; Explanation.- For the purposes of this clause a “dispute” includes:
   • (i) any such levy the full amount in respect of which has not been paid into Government Treasury, or
   • (ii) a proceeding for recovery of any tax, interest, fine or penalty, initiated by or pending before any authority appointed or prescribed or authorised under the law or under the Bihar and Orissa Public Demand Recovery Act, 1914;
6. (f) "disputed amount", in relation to a dispute, means any tax or interest or fine or penalty which has been determined as being payable by the party pursuant to an order of assessment, re-assessment, scrutiny or any other order made or passed under the law;
7. (g) “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) ;
8. (h) “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;
   • (i) "prescribed" means as prescribed in the Rules made under this Act;
9. (j) “prescribed authority”, for the purposes of this Act, means authorities referred to section 10 of Bihar Value added Tax Act, 2005;
10. (k) “revision” means a petition for revision under the law pending before the Commissioner of Commercial Taxes appointed under section 9 of Part I of the Bihar Finance Act, 1981 or under section 10 of the Bihar Value Added Tax Act, 2005 or before the Tribunal constituted under the law;
11. (l) “settled”, in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute;
12. (m) “settlement amount” means the amount upon payment of which the dispute shall be settled;
13. (n) “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 and includes any Form of declaration prescribed under any other rule framed under the law;
14. (o) “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;
15. (p) words or expressions not defined herein shall have the meanings respectively assigned to them under the law or under the rules framed thereunder.

1. (1) Subject to other provisions of this Act, a dispute pending under the law may, on an application being made in this behalf by a party, be settled upon payment of the settlement amount as specified in column 3 of the Table appended herein below: Table

Explanation.— For the purposes of this sub-section, the expression “settlement amount” shall not include any payment towards any arrear of admitted tax and the party shall deposit the total amount of admitted tax.

1. (2) Where a party desirous of settling a dispute, has deposited any amount in respect of the dispute, the said amount would be considered as payment towards settlement amount and the party will have to pay the difference amount only.
2. (3) Where a party desirous of settling a dispute, has already deposited any amount in respect of the dispute which is equal to or more than the settlement amount, the said amount would be considered as payment towards settlement amount and the amount deposited in excess of the settlement amount will not be refunded.
3. (4) 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, shall be deemed to have been concluded and it shall not be continued by any authority or Court before which such dispute is pending.
4. (5) Upon an order of settlement of a dispute relating to –
   • (i) a revision petition pending before the Tribunal, or
   • (ii) a reference, or
   • (iii) a Writ Petition, or
   • (iv) a Special Leave Petition being passed under Section 5 of the Act, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been disposed of in terms of the aforesaid settlement.

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