Chapter I Chapter I

Preliminary

Short title, Extent and commencement-

1. (1) This Act may be called as the “Jharkhand Karadhan Adhiniyamon ki Bakaya Rashi ka Samadhan Act, 2022” (in short Kar Samadhan Yojna 2022)
2. (2) It shall extend to whole of the State of Jharkhand.
3. (3) It shall come into force on the date of its publication in the official Gazette and effective up to six months from the date of its notification. Provided that the State Government may, by notification published in 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.

Definitions- In this Act unless the context otherwise requires:-

1. (i) "Admitted tax"- means the amount of tax admitted as being payable as per the returns filed by the person under the relevant Act;
2. (ii) "Assessed tax"- means tax, interest and penalty determined as being payable under an order of assessment or reassessment under the relevant Act;
3. (iii) "Applicant"-means a person, who is liable to pay arrears under the relevant Acts and who desires to avail benefits of settlement by complying with the conditions under this Act;
4. (iv) "Appeal"- means an appeal under the relevant Act, pending before the Appellate Authority under respective Act;
5. (v) " Arrear of tax, interest and penalty" - means tax, interest, penalty by whatever name called, payable by an assesee pursuant to an order of assessment, re-assessment or scrutiny or any other order made or passed under the relevant Acts relating to any period ending on or before 31st March, 2018 which is due for payment as on the date of filing application under this Act; Provided that arrear shall not include any arrear related to deferment of tax schemes, issued by the State Government under the relevant Acts, from time to time; Provided further that arrear does not include any penalty that has been levied in lieu of prosecution.
6. (vi) "Commissioner"- means the Commissioner of Commercial Taxes or Special Commissioner or Additional Commissioner of Commercial/State Tax appointed by the Government
7. (vii) "Dispute" means an Appeal, Revision, Review, Reference, Writ Petition, or Special Leave Petition, arising out of any order passed under the relevant Act and pending before, as the case may be, the following:-
8. (i) The Additional/Joint Commissioner of Commercial Taxes/State Tax (Appeal);
9. (ii) The Additional/Joint Commissioner of Commercial Taxes/State tax (Administration);
10. (iii) The Commissioner of Commercial Taxes;
11. (iv) The Commercial Taxes Tribunal;
12. (v) The Central Sales Tax Tribunal
13. (vi) The High Court;
14. (vii) The Supreme Court of India; Explanation:- For the purposes of this clause a dispute includes:
15. (i) Any levy of tax, interest and penalty by an authority prescribed and/or authorized under the relevant Acts, which has not been paid into Government Treasury, or
16. (ii) A proceeding for recovery of any tax, interest, or penalty pending for recovery under the Bihar and Orissa Public Demand Recovery Act, 1914;
17. (viii) "Disputed Amount" , in relation to a dispute, means any tax or interest or penalty which has been determined as being payable by the person pursuant to an order of assessment, re-assessment, scrutiny or any other order made or passed under the Relevant Acts and which is not admitted and for such demand a litigation has been filed before any Appellate Authority or Forum but shall not include any demand in pursuant to an order of assessment, re-assessment, scrutiny or any other order made or passed under the Relevant Acts where the Government has filed any case against such demand before any Appellate Authority or higher Courts.
18. (ix) "Relevant Act" means :- 1. The Bihar Finance Act, 1981(Bihar Act 5 of 1981) and The Bihar Finance Act, 1981 as adopted in the State of Jharkhand; 2. The Central Sales Tax Act 1956 (Act74 of 1956);

1. (x) ''Person'' means any authorized signatory or representative or dealer or legal heir who is a party to a dispute or holder of arrears and wants to settle the dispute/ arrear under the relevant Act an who files an application under this Act for settlement;
2. (xi) ' 'Prescribed'' means as prescribed in the Rules made under this Act;
3. (xii) ''prescribed authority", for the purposes of this Act, means authorities specified under section 4 of Jharkhand Value added Tax Act, 2005;
4. (xiii) "Revision" means a petition for revision under the relevant Act pending before the Commissioner of Commercial Taxes Department or before the Commercial Taxes Tribunal Jharkhand;
5. (xiv) "Settled", in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute;
6. (xv) "Settlement Amount" means the amount of tax, interest and penalty to be paid by 'the applicant as per the order passed by the authority, i.e., the amount to be paid finally;
7. (xvi) "Statutory Certificates, Declarations, Forms" for the purpose of this Act means declarations, certificates or any declaration Forms prescribed under the Relevant Acts or Rules;
8. (xvii) "Tribunal" means the Commercial Taxes Tribunal constituted under the Bihar Finance Act, 1981 or the Jharkhand Value Added Tax Act, 2005 or the Central Sales Tax Tribunal. The words or expressions not defined herein shall have the same meanings respectively assigned to them under the relevant act or rules framed there under.