Vidhi Codex

The Bihar Settlement of Taxation Disputes Act, 2024

Chapter I Preliminary

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Chapter I Preliminary

1. Short title, extent and commencement

Statutory text
  1. (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2024.
  2. (2) It shall extend to the whole of the State of Bihar.
  3. (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 published in the official Gazette, appoint 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.

Chapter I Preliminary

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

Statutory text
  1. (a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2024;
  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 (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 an order passed under the law, in respect of any period on or before 30thday of June, 2017, which is pending on the 31st day of January, 2024 before any authority or Tribunal appointed under the law or, as the case may be, the High Court or the Supreme Court; and it includes:
    • (i) any such levy in respect of which the full amount 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 the Bihar and Orissa Public Demand Recovery Act, 1914;
  6. (f) “disputed amount", in relation to a dispute, means any tax, interest, fine, or penalty which has been determined as being payble by the party pursuant to an order of assessment, re-assessment or 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 No.16 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)], 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 State Tax 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 consitituted 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 same meanings assigned to them under the respective law or the rules framed thereunder.

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