Chapter III Chapter III

Tax20223 of 9 sections available2 chapters

Chapter I Chapter I

9. The Bihar Tax on Entry of Goods Act, 1993 (Bihar Act 16, 1993) and Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011(Jharkhand Act No. 11, 2011);

Statutory text

(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;
(xi) ' 'Prescribed'' means as prescribed in the Rules made under this Act;
(xii) ''prescribed authority", for the purposes of this Act, means authorities specified under section 4 of Jharkhand Value added Tax Act, 2005;
(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;
(xiv) "Settled", in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute;
(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;
(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;
(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.

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