ॢबह�र [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत ((((स�� पटन� 36) ) ) ) पटन� ,l0vks0 77 fnukad15 tuojh 2020&& 20] 2019½ dh /kkjk 6 dh mi/kkjk ¼1½ }kjk iznÙk fu;ekoyh cukrs gaS] ;Fkk %&
1. laf{kIr uke] foLrkj vkSj 2020 dgh tk ldsxhA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g ml frfFk ls izo`Ùk gksxh tc j djas ,oa ;g vf/klwpuk fuxZeu dh frfFk ls rhu ekg rd ykxw jgsxh% ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq rhu ekg ls vuf/kd ds fy, c<+k ldsxhA
2. ifjHkk"kk, ¡ & bl fu;ekoyh esa] tc rd ¼d½ ^^izi=** ls vfHkizsr gS bl fu;ekoyh ds lkFk layXu izi=( ¼[k½ ^^/kkjk** ls vfHkizsr gS vf/kfu;e dh /kkjk( ¼x½ ^^vf/kfu;e** ls vfHkizsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019A
(2) vU; 'kCn ,oa vfHkO;fDr;k¡ tks bl fu;ekoyh esa iz;qDr dh xbZ gSa] ij buesa ifjHkkf"kr ugha gaS] ysfdu vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa esa ifjHkkf"kr gSa] mlds Øe'k% ogh vFkZ gksaxs tks vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa
3. lek/kku dk rjhdk ,oa mlds fy, vkosnuA& i{kdkj bl fu;ekoyh dh lekfIr ds de ls de chl fnuksa iwoZ rd mifu;e ¼2½ ds izko/kkuksa ds v/khu iw.kZ :i ls Hkjs gq, ,oa gLrk{kfjr vkosnu izi=& djsxk % िनबंधन सं या ह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 25 ikS"k 1�41 �श�� पटन�� cq/kokj� 15 tuojh 2020202020202020 okf.kT;&dj foHkkx ——— vf/klwpuk 15 tuojh 2020 15 tuojh 2020&&fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ¼fcgkj vf/kfu;e 20] 2019½ dh /kkjk 6 dh mi/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj ds jkT;iky] fuEufyf[kr laf{kIr uke] foLrkj vkSj vkjaHkA&¼1½ ;g fu;ekoyh fcgkj djk/kku fookn lek/kku fu;ekoyh] ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g ml frfFk ls izo`Ùk gksxh tc jkT; dj vk;qDr vf/klwpuk }kjk 'kkldh; jkti= esa fofufnZ"V frfFk ls rhu ekg rd ykxw jgsxh% ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa izdkf'kr vf/klwpuk }kjk] mDr rhu ekg dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq rhu ekg ls vuf/kd ds fy, c<+k ldsxhA bl fu;ekoyh esa] tc rd dksbZ ckr fo"k; ;k lanHkZ ds fo:) u gks]& ¼d½ ^^izi=** ls vfHkizsr gS bl fu;ekoyh ds lkFk layXu izi=( ¼[k½ ^^/kkjk** ls vfHkizsr gS vf/kfu;e dh /kkjk( ¼x½ ^^vf/kfu;e** ls vfHkizsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019A Dr;k¡ tks bl fu;ekoyh esa iz;qDr dh xbZ gSa] ij buesa ifjHkkf"kr ugha gaS] ysfdu vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa esa ifjHkkf"kr gSa] mlds Øe'k% ogh vFkZ gksaxs tks vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa tSlk Hkh ekeyk gks] esa leuqnsf' lek/kku dk rjhdk ,oa mlds fy, vkosnuA& (1) fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj bl fu;ekoyh dh lekfIr ds de ls de chl fnuksa iwoZ rd mifu;e ¼2½ ds izko/kkuksa ds v/khu iw.kZ :i ls Hkjs gq, ,oa gLrk{kfjr vkosnu izi=&I esa mifu;e ¼6½ ds v/khu fofufnZ"V izkf/kdkjh ds le{k izLrqr िनबंधन सं या पी0ट�0-40 ॢबह�र सरक�र ह�र� क�०शत fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ¼fcgkj vf/kfu;e fDr;ksa dk iz;ksx djrs gq,] fcgkj ds jkT;iky] fuEufyf[kr &¼1½ ;g fu;ekoyh fcgkj djk/kku fookn lek/kku fu;ekoyh] ldh; jkti= esa fofufnZ"V kr vf/klwpuk }kjk] mDr rhu ekg dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq rhu ekg ls vuf/kd ds fy, c<+k ldsxhA dksbZ ckr fo"k; ;k lanHkZ ds fo:) u gks]& Dr;k¡ tks bl fu;ekoyh esa iz;qDr dh xbZ gSa] ij buesa ifjHkkf"kr ugha gaS] ysfdu vf/kfu;e ;k fof/k ;k buds v/khu cuh fu;ekofy;ksa esa ifjHkkf"kr gSa] mlds Øe'k% ogh vFkZ gksaxs uqnsf'kr fd, x, gksaA fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj bl fu;ekoyh dh lekfIr ds de ls de chl fnuksa iwoZ rd mifu;e ¼2½ ds izko/kkuksa ds v/khu iw.kZ esa mifu;e ¼6½ ds v/khu fofufnZ"V izkf/kdkjh ds le{k izLrqr 2 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 ijUrq fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj] izi=&I esa iw.kZ :i ls Hkjs gq, ,oa gLrk{kfjr vkosnu] mifu;e ¼6½ ds v/khu fofufnZ"V izkf/kdkjh dks okf.kT;&dj foHkkx] fcgkj dh foHkkxh; osclkbZV esa iznf'kZr muds vkf/kdkfjd bZ&esy irs ij Hkst ldsxkA ¼2½ izR;sd fookn gsrq vyx&vyx vkosnu izi=&I esa izLrqr fd;k tk;sxk] ftlds lkFk layXu gksaxs&
(d) okf"kZd fooj.kh ;k fookn dh vof/k ds fy;s ykxw lHkh =Sekfld foojf.k;ksa dh çfr] ;fn nkf[ky gksa% ijUrq ;fn fookn fu/kkZfjr dj ls lacaf/kr u gksdj] ek= fdlh 'kkfLr vFkok C;kt vFkok tqekZuk vf/kjksi.k ls lacaf/kr gS rks foojf.k;ksa@okf"kZd fooj.kh dh çfr nsuk vfuok;Z ugha gksxk] ¼[k½ Lohd`r dj ds Hkqxrku vkSj bl vf/kfu;e ds ykxw gksus ds iwoZ fookfnr jkf'k ds Hkqxrku ds leFkZu esa] pkyku ds ek/;e ls fd;s x;s Hkqxrku ds fooj.k lfgr lk{;] ;k okf.kT;&dj foHkkx ds osclkbZV ls MkmuyksM fd;k x;k isesaV fjiksVZ ;k iw.kZ vkSj lgh :i ls Hkjs gq;s TDS izek.k&i= izi= C-II esa, tgk¡ ykxw gks% ijUrq ;g fd TDS izek.k&i= izi= C-II ds ekeys esa] vkosnd dVkSrh djusokys izkf/kdkj }kjk fuxZr ;g izek.k&i= izLrqr djsxk fd vof/k ------------------ ds fy;s vkosnd ds foi= ls dVkSrh dh x;h dj dh jkf'k :Œ--------------------- dks ----------------------- dks"kkxkj esa ¼dks"kkxkj dk uke½ pkyku laŒ -------------------------- fnukad --------------------- -- ds }kjk tek dj fn;k x;k gSA ljdkjh dks"kkxkj esa tek fd;s x;s mDr pkyku okLrs :Œ ---------------------------------- -esa esllZ----------------------------------------------- ¼ftldh dVkSrh dh xbZ gS] dk uke½ ls dVkSrh dh xbZ jkf'k Hkh 'kkfey gSA ¼x½ dj] C;kt ;k 'kkfLr ;k tqekZuk vf/kjksi.k vkns'k dh çfr] tgk¡ miyC/k gks ;k ek¡x&i= dh izfr] tgk¡ ,slk vkns'k miyC/k ugha gS] ¼?k½ ek¡x&i= dh izfr] tgk¡ [kaM ¼x½ ds rgr izLrqr ugha fd;k x;k gks] (M-) izkIr oS/kkfud ?kks"k.kk i=@izek.k&i= ds fooj.k lfgr ?kks"k.kk i=ksa ,oa izek.k&i=ksa dh ewy izfr]
(p) izi=&I esa fofgr LFkku ij bZ&esy irk ,oa eksckbZy ua0] ¼N½ Cyw ckWyikWbaV isu ls gLrk{kfjr vkosnd ds iSu dh izfrA
(3) izi=&I esa dksbZ vkosnu] fof/k ds vUrxZr fdlh Hkh vof/k ds dsoy ,d ekeys ds fy, gksxk vkSj og mDr ekeys ds lEiw.kZ fookn dks vkPNkfnr djsxk u fd ekeys ds fdlh va'k dksA
(4) izi=&I esa mDr vkosnu dkjksckj ds ekfyd }kjk ;k QeZ ds ekeys esa QeZ dh vksj ls dk;Z djus ds fy;s izkf/k—r QeZ ds lk>snkj }kjk] ;k vfoHkkftr fgUnq ifjokj ds dkjksckj ds ekeys esa ifjokj ds dÙkkZ }kjk] ;k dEiuh vf/kfu;e] 1956 ¼1956 dk vf/kfu;e 1½ ds v/khu fuxfer dEiuh vFkok fdlh fof/k ds v/khu xfBr fdlh fuxe ds ekeys esa mlds izca/k funs'kd vFkok eq[; dk;Zikyd inkf/kdkjh }kjk] ;k fdlh lkslkbZVh] Dyc vFkok O;fDr;ksa ds laxBu] vFkok O;fDr lewg vFkok ljdkjh foHkkx ;k LFkkuh; izkf/kdkj ds ekeys esa eq[; dk;Zikyd inkf/kdkjh ;k mlds izHkkjh inkf/kdkjh }kjk] ;k lHkh ekeyksa esa ?kksf"kr izca/kd }kjk izi= ds ;Fkksfpr LFkku ij gLrk{kfjr gksxkA
(5) ;fn vkosnu iathd`r Mkd ;k LihM iksLV ls Hksts tkrs gaS rks vkosnu izLrqr djus dh frfFk] og frfFk ekuh tk;sxh ftl fnu fofgr izkf/kdkjh }kjk vkosnu izkIr fd;k tkrk gSA
(6) vko';d dkxtkrksa ds lkFk lE;d~ :i ls Hkjk x;k ,oa gLrk{kfjr vkosnu izi=&I uhps mfYyf[kr izkf/kdkj ds le{k izLrqr fd;k tk;sxk & rkfydk Øe la[;k fnukad 31-12-2019 dks fooknksa dh izd`fr izkf/kdkj ftlds le{k izi=&I izLrqr fd;k tkuk gS ¼1½ ¼2½ ¼3½ 1- dj@C;kt@'kkfLr@tqekZuk ml dk;kZy; dk iz/kku tgka fookfnr vkns'k ikfjr fd;k x;k gSA 2- psd&iksLV izkf/kdkjh }kjk eky ds ifjogu laca/kh izko/kkuksa ds mYya?ku ds fy, ikfjr 'kkfLr vkns'k vapy izHkkjh ftuds {ks=kf/kdkj vUrxZr ,slk psd&iksLV vofLFkr FkkA 3- Øekad 1 vkSj 2 dks NksM+dj vU; ekeys vapy izHkkjh ftudk vkosnd ds O;olk;@dkjksckj ij {ks=kf/kdkj gSA
(7) mifu;e ¼6½ esa fofufnZ"V izkf/kdkj dk dk;kZy; vkosnu ds iw.kZrk dh tk¡pksijkUr] i{kdkj dks izi=&II esa ,d izkfIr&jlhn nsxkA
4. vkosnu dk fu"iknuA& (1) fu;e 3 esa of.kZr vko';drkvksa ds vuq:i tcrd vkosnu ugha gksxk rc rd fdlh vkosnu ij fu;e 3 ds mifu;e ¼6½ esa fufnZ"V izkf/kdkjh }kjk fopkj ugha fd;k tk;sxkA 3 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 ¼2½ fu;e 3 ds mifu;e ¼6½ esa fufnZ"V izkf/kdkjh] i{kdkj }kjk vkosnu izi=-I esa fn;s x, fookfnr jkf'k dh x.kuk] Hkqxfrr jkf'k] lek/kku jkf'k rFkk vU; fooj.k dh tk¡p mDr vkosnu izLrqr fd;s tkus ds nks fnuksa ds Hkhrj djsxkA ¼3½ tgk¡ mifu;e ¼2½ ds vkyksd esa lR;kiuksijkar] ml mifu;e esa fofufnZ"V izkf/kdkjh }kjk ik;k tkrk gS fd vkosnu viw.kZ@v'kq)@fu;e&3 dh vko';drkvksa ds vuq:i ugha gS] rks mDr izkf/kdkjh mifu;e ¼2½ esa fufnZ"V lR;kiu ds nwljs fnu izi=&III esa] vkosnu izi=&I dh =qfV;ksa dks nwj djus ds fy, deh dk Kkiu fuxZr djsxkA ¼4½ ,d i{kdkj ftldks izi=&III esa deh dk Kkiu lalwfpr fd;k x;k gS] og deh dk Kkiu izkIr gksus ds pkj fnuksa ds Hkhrj vkosnu izi=&I dh =qfV;ksa dks nwj djsxk% ijUrq ;fn i{kdkj vkosnu izi=&I dh =qfV;ksa dks] tSlk izi=&III ds ek/;e ls lalwfpr fd;k x;k gS] nwj djus esa vlQy jgrk gS] rks mDr izkf/kdkjh mifu;e ¼4½ esa fofufnZ"V vof/k ds lekIr gksus ds nks fnuksa ds Hkhrj fookn ds lek/kku ds vkosnu dks izi=&VII esa vkns'k }kjk vLohd`r dj nsxk ftldh ,d izfr i{kdkj dks bZ&essy irs ij Hkst nh tk;sxh% ijUrq vkSj ;g fd mi;qZDr vLohÑfr fu;e 3 ds mifu;e ¼1½ ds v/khu i{kdkj dks u;k vkosnu nkf[ky djus ls oafpr ugha djsxhA ¼5½ tgk¡ i{kdkj ds }kjk mifu;e ¼4½ ds v/khu =qfV;ksa dks nwj djus ds ckn ;k mifu;e ¼2½ ds v/khu lR;kiu ij] fu;e 3 ds mifu;e ¼6½ esa fofgr izkf/kdkjh }kjk ik;k tkrk gS fd& ¼d½ i{kdkj ds }kjk izi=&I esa fofufnZ"V dj] C;kt] 'kkfLr ;k TqkekZuk dk dksbZ Hkqxrku ogu ugha fd;k x;k gS vkSj vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir ugha gS] ;k ¼[k½ fookfnr jkf'k ;k lek/kku jkf'k lgh :i ls laxf.kr ughs gS ;k vf/kfu;e ds izko/kkuksa ds vuq:i ugha gS] rks mDr izkf/kdkjh vkosnu izi=&I ds izkIr gksus ds nl fnukas ds vUnj] izi=&IV esa vkns'k }kjk i{kdkj dks vkns'k dh izkfIr ds lkr fnuksa ds Hkhrj ysfdu fdlh Hkh ifjfLFkfr esa fu;ekoyh dh lekfIr ds nks fnu iwoZ ds ckn ugha] dj] C;kt] 'kkfLr ;k tqekZuk ds dsoy ,sls Hkqxrku tks vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir ugha gS] ds laca/k esa dks"kkxkj izek.k&i= izLrqr djus ;k tSlk ekeyk gks] vf/kfu;e ds izko/kkuksa ds vuq:i laxf.kr Hkqxrs; lek/kku jkf'k dks fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e&27 esa fn, x, rjhds ls ljdkjh dks"kkxkj esa tek djus] vkSj lk{;
Lo:i pkyku izLrqr djus dk funsZ'k nsxkA ¼6½ tgk¡ mifu;e ¼2½ ds vkyksd esa lR;kiuksijkar ml mifu;e esa fofufnZ"V izkf/kdkjh }kjk ik;k tkrk gS fd & ¼d½ vkosnu fu;e&3 dh vko';drkvksa ds vuq:i gS] ¼[k½ fookfnr jkf'k vkSj lek/kku jkf'k lgh :i ls laxf.kr fd;k x;k gS rFkk vf/kfu;e ds izko/kkuksa ds vuq:i gS] rFkk ¼x½ i{kdkj ds }kjk izi=&I esa fofufnZ"V lHkh dj] C;kt] 'kkfLr ;k tqekZuk dk Hkqxrku ogu fd;k x;k gS vkSj vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir gSa] rks mDr izkf/kdkjh vkosnu izi=&I ds izkIr gksus ds nl fnuksa ds vUnj] izi=&V esa vkns'k }kjk i{kdkj dks vkns'k dh izkfIr ds lkr fnuksa ds Hkhrj ysfdu fdlh Hkh ifjfLFkfr esa fu;ekoyh dh lekfIr ds nks fnu iwoZ ds ckn ugha] lek/kku jkf'k dks fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e&27 esa fn, x, rjhds ls ljdkjh dks"kkxkj esa tek djus] vkSj lk{; Lo:i pkyku izLrqr djus dk funsZ'k nsxkA ¼7½ mifu;e ¼2½ esa fofufnZ"V izkf/kdkjh lEiw.kZ lek/kku jkf'k tek gksus ds nks fnu ds Hkhrj izi=&VI esa vkns'k }kjk iwoksZDr fookn dk lek/kku dj nsxkA ¼8½ ;fn i{kdkj ¼d½ izi=&III ds ek/;e ls lalwfpr vkosnu izi=&I dh =qfV;ksa dks nwj djus esa vlQy jgrk gS( ;k ¼[k½ izi=&IV ds vkns'k ds izR;qÙkj esa oSls dj] C;kt] 'kkfLr ;k tqekZuk ds Hkqxrku ftUgsa vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir ugha fd;k tk ldk gS] ds laca/k esa mifu;e ¼5½ ds [kaM ¼[k½ esa fofufnZ"V le; lhek ds vUnj dks"kkxkj izek.k&i= izLrqr ugha djrk gS( ;k 4 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 ¼x½ izi=&IV ds vkns'k ds izR;qÙkj esa 'ks"k lek/kku jkf'k] ftls vf/kfu;e ds izko/kkuksa ds vuqlkj laxf.kr fd;k x;k gS] ds Hkqxrku dk lk{; mifu;e ¼5½ ds [kaM ¼[k½ esa fofufnZ"V le; lhek ds vUnj izLrqr ugha djrk gS( ;k ¼?k½ izi=&V ds vuqlkj ns; laiw.kZ lek/kku jkf'k ds tek djus dk lk{; mifu;e ¼6½ ds [kaM ¼x½ esa fofufnZ"V le; lhek ds vUnj izLrqr ugha djrk gSA rks mDr izkf/kdkjh fu;ekoyh lekIr gksus ds iwoZ izi=&VII esa vkns'k }kjk fookn ds fuiVkjs ds vkosnu dks vLohd`r dj nsxk vkSj bl vkns'k ls i{kdkj dks Hkh lalwfpr djsxk% ijUrq mi;qZDr vLohÑfr fu;e 3 ds mifu;e ¼1½ ds v/khu i{kdkj dks u;k vkosnu nkf[ky djus ls oafpr ugha djsxhA ¼9½ izi=&III] izi=&IV] izi=&V] izi=&VI vkSj izi=&VII esa lHkh lalwpu izi=&I esa fofufnZ"V bZ&esy irk ij fd;k tk;sxkA izi=- I ¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu fookn ds lek/kku gsrq vkosnu dk izi=½ [ns[ksa fu;e 3¼1½] ¼vkosnu dsoy Cyw ckWyIokbaV isu }kjk Hkjk vkSj gLrk{kfjr fd;k tk;sxk½ ds le{k ------------------------------------------------------------------- ------------------------------------------------------------------- eSa] ---------------------------------------------------------------¼iwjk uke cM+s v{kjksa esa½] firk --------------------------------------------------------------------- -------fuokl LFkku------------------------------------------------------------------------------------ izksijkbZVj@lk>snkj@drkZ@izca/kfuns'kd@eq[;
dk;Zikyd inkf/kdkjh@izHkkjh inkf/kdkjh@?kksf"kr izca/kd fookn esa cdk;k dj] C;kt] 'kkfLr ;k tqekZuk ds lek/kku gsrq vkosnu djrk gw¡] ftldk izklafxd fooj.k fuEuor gS & 1- dkjksckj dk O;kikfjd uke 2- dkjksckj ds eq[; LFkku dk irk 3- Mkd dk irk ftl ij lalwpu fd;k tk ldrk gS 4- vkosnd dk iSu (PAN) 5- bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gSa 6- eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS 7- vf/kfu;e ftlds rgr ekeyk yafcr gS 8- fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½ 9- ekeys dh vof/k ftlds laca/k esa vkosnu fd;k x;k gS 10- fooj.kh ds vuqlkj ns; Lohd`r dj 11- Hkqxrku fd;k x;k Lohd`r dj 12- dj] C;kt] 'kkfLr ;k tqekZuk ds laca/k esa ikfjr vkns'k dh rkjh[k 13- ek¡x&i= la[;k vkSj rkjh[k 14- izkf/kdkj ftlds le{k ekeyk yafcr ¼vihyh;
izkf/kdkjh@vk;qDr@U;k;kf/kdj.k@mPp U;k;ky;@loksZPp U;k;ky;½ 15- og frfFk tc vihy@fjohtu@jsQjsal@MCY;wŒihŒ@ ,lŒ,yŒihŒ nk;j dh xbZ 16- fookn dk fooj.k & fooj.k oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa ds vkHkko ;k vizLrqrhdj.k ds dkj.k l̀ftr cdk;k dj vU; cdk;k dj fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr] tqekZuk ;k C;kt ls mRiUu fookn vf/kjksfir dj] C;kt] 'kkfLr ;k tqekZuk dh jkf'k fookn esa lfUufgr dj] C;kt] 'kkfLr ;k tqekZuk dh jkf'k 5 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 vf/kfu;e dh /kkjk 3 ds vuqlkj lek/kku jkf'k vf/kfu;e ds ykxw gksus ds iwoZ fookn ds laca/k esa dj] C;kt] 'kkfLr ;k tqekZuk ds en esa Hkqxrku dh xbZ jkf'k fookn ds lek/kku ds fy;s Hkqxrs; 'ks"k jkf'k 17- vf/kfu;e ds ykxw gksus ls iwoZ fookfnr jkf'k ds en esa tek jkf'k dk fooj.k %& pkyku la[;k frfFk dj@ C;kt@'kkfLr@tqekZuk ds en esa tek dh xbZ jkf'k 18- oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa dk ewY; tks ek¡x&i= fuxZeu ds ckn izkIr gq, gaS vkSj bl vkosnu ds lkFk layXu gS %& 19- eSa@geyksx fu/kkZfjr dj ds en esa #Œ-----------------------] C;kt ds en~ esa :Œ------------------------------] 'kkfLr ds en~ esa :Œ---------------------] tqekZuk ds en~ esa :Œ--------------------- dk vkSj Hkqxrku dj ekeys dks fuiVkuk pkgrk gw¡@pkgrs gSaA eSa@geyksx funsf'kr le; ds vUnj fu/kkZfjr jkf'k mfpr ljdkjh dks"kkxkj esa Hkqxrku djus dk opu nsrk gw¡@nsrs gSaA ?kks"k.kk eSa-----------------------------------------------------------------------¼iwjk uke cM+s v{kjksa esa½ ?kks"k.kk djrk gw¡ fd bl vkosnu esa nh x;h lwpuk ,oa fof'kf"V;k¡ lgh ,oa iw.kZ gSaA frfFk---------------------------------------- vkosnd dk gLrk{kj *tks ykxw ugha gks mls dkV nsaA gSfl;r izi=- II ¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu ikorh dk izi=½ [ns[ksa fu;e 3(7)] -------------------------------------------------------------------------------dk dk;kZy;
izkfIr la[;k%& frfFk%& izi=& I esa vkosnu------------------------------------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------ls izkIr fd;k & ¼d½ dkjksckj dk O;kikfjd uke ------------------------------------------------------------------------------------------------------------------------ ¼[k½ fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½----------------------------------------------------------------- ¼x½ bZ&esy irk ---------------------------------------------------------------------------------------------------------------------------------------------------- ¼?k½ eksckbZy uEcj ------------------------------------------------------------------------------------------------------------------------------------------------ psd Lyhi [(√) dk fpg~u ;fn layXu gks@(x) dk fpg~u ;fn layXu ugha gks] ¼1½ okf"kZd fooj.kh ;k fookn dh vof/k ds fy;s ykxw lHkh =Sekfld foojf.k;ksa dh çfr] ;fn nkf[ky gksa ¼2½ Lohd`r dj ds Hkqxrku vkSj bl vf/kfu;e ds ykxw gksus ds iwoZ fookfnr jkf'k ds Hkqxrku ds leFkZu esa pkyku dh izfr;k¡] buds fooj.k lfgr ¼3½ okf.kT;&dj foHkkx ds osclkbZV ls MkmuyksM fd;k x;k isesaV fjiksVZ ¼4½ izi= C-II ds lkFk dVkSrh djusokys izkf/kdkj dk izek.k&i= tSlk fd fu;e 3¼2½¼[k½ esa fofgr fd;k x;k gS 6 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 ¼5½ dj] C;kt ;k 'kkfLr ;k tqekZuk vf/kjksi.k laca/kh vkns'k dh çfr ¼6½ fookn ls lacaf/kr ek¡x&i= dh izfr ¼7½ izkIr oS/kkfud ?kks"k.kk i=@izek.k&i= dh ewy izfr;k¡] buds fooj.k lfgr ¼8½ izi=&I esa fofgr LFkku ij bZ&esy irk ,oa eksckbZy ua0 dk mYys[k ¼9½ Cyw ckWyikWbaV isu ls gLrk{kfjr vkosnd ds iSu dh izfr LFkku % izkIrdÙkkZ dk gLrk{kj inuke eqgj % izi=-III ¼ fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu izi=&I dh =qfV;ksa dks nwj djus ds fy, deh dk Kkiu½ [ns[ksa fu;e 4¼3½] -------------------------------------------------------------------------------dk dk;kZy;
¼1½ dkjksckj dk uke ,oa Lo:i ftlds laca/k esa izi=&I esa vkosnu izkIr fd;k x;k gS % ¼2½ izi=&I ds vuqlkj Mkd dk irk % ¼3½ fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½ % ¼4½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gSa ¼5½ eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS % ¼6½ fookn esa lfUufgr ekax dh iz—fr % ¼7½ fookn dh vof/k % vkns'k vkids }kjk izi=&I esa nkf[ky fd;k x;k mDr vkosnu ftldh bl dk;kZy; dh ikorh la[;k ------------------------------- fnukad--------------------------------gS] tks fuEu dkj.kksa ls *viw.kZ@*v'kq)@*vf/kfu;e dh fu;e&3 ds vuq:i ugha gS &¼dkj.k fofufnZ"V djas½ 1- -------------------------------------------------------------------------------------------------------------------------------------------------------------------- 2- -------------------------------------------------------------------------------------------------------------------------------------------------------------------- 3- -------------------------------------------------------------------------------------------------------------------------------------------------------------------- vkidks funsZ'k fn;k tkrk gS fd izi=&I dh =qfV;ksa dks fnukad ------------------------- rd nwj djsaA vkids }kjk =qfV;ksa dks nwj djus esa foQy gksus ij] vkxs dksbZ vU; lquokbZ dk volj fn;s cxSj] fookn ds lek/kku gsrq vkosnu vLohd`r dj fn;k tk;sxkA LFkku % gLrk{kj frfFk % inuke eqgj % *tks ykxw ugha gks mls dkV nsaA Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA LFkku % 7 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 gLrk{kj frfFk % inuke eqgj % izi=- IV ¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu Hkqxrku dk izek.k@dks"kkxkj izek.k&i= izLrqr djus gsrq vkns'k½ [ns[ksa fu;e 4(5)] -------------------------------------------------------------------------------dk dk;kZy;
¼1½ dkjksckj dk uke ,oa Lo:i % ¼2½ izi=&II dh ikorh la[;k ,oa frfFk % ¼3½ izi=&I ds vuqlkj Mkd dk irk % ¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½ % ¼5½ fookn esa lfUufgr ekax dh iz—fr % ¼6½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gSa % ¼7½ eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS % ¼8½ fookn dh vof/k % vkns'k vkids }kjk izi= &I esa nkf[ky Åij of.kZr vkosnu ds lR;kiuksijkUr ;g ik;k x;k fd& ¼i½ *izi=&I esa fofufnZ"V vkids fuEukafdr dj] C;kt] 'kkfLr ;k tqekZuk dk vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kiu ugha gksrk gS%& Øekad fnukad jkf'k dj@C;kt@'kkfLr @tqekZuk ds en esa ¼ii½ *lek/kku jkf'k dh x.kuk lgh :i ls ugha dh x;h gS ;k vf/kfu;e ds izko/kkuksa ds vuq:i ugha gS] tSlk fd uhps nh x;h rkfydk esa n'kkZ;k x;k gSA vf/kfu;e ds ykxw gksus ds iwoZ fookn ds laca/k esa Hkqxrku dh x;h jkf'k tks vf/kdkfjd vfHkys[k ;k oSVfel ls lR;kfir gS] dks Hkh uhps dh rkfydk esa n'kkZ;k x;k gS & fookn dh izdf̀r izi=&I esa n'kkZ;h xbZ lek/kku jkf'k vf/kfu;e ds izko/kkuksa ds vuq:i laxf.kr lek/kku jkf'k vf/kfu;e ds ykxw gksus ds iwoZ fookn ds laca/k esa Hkqxrku dh xbZ jkf'k tks vkf/kdkfjd vfHkys[k ;k oSVfel ls lR;kfir gSA 1 2 3 4 oS/kkfud izek.k&i=ksa@ ?kks"k.kk&i=ksa ds vHkko ;k vizLrqrhdj.k ds dkj.k cdk;k dj ds en esa vU; cdk;k dj ds en esa fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr] tqekZuk 8 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 vr% vkidks funsf'kr fd;k tkrk gS fd& ¼d½ * vkns'k ds mij of.kZr [kaM&(i) dh rkfydk ds vuqlkj dj] C;kt] 'kkfLr ;k tqekZuk ds Hkqxrku ds laca/k esa fnukad ----------------- rd dks"kkxkj izek.k&i= izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk gS½A ¼[k½ *fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 --------------- ------ vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad----------------- ----- rd izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk ugha gS½A ¼x½ *fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 ---------------- ----- vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad------------------ ---- rd izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk gS ,oa bUgsa izLrqr fd;k tkrk gS½] ;k fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 --------------------- vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad---------------------- rd izLrqr djsa ¼oSls ekeyksa esa tgk¡ dks"kkxkj izek.k&i= dh vko';drk gS ,oa bUgsa izLrqr ugha fd;k tkrk gS½A LFkku % gLrk{kj frfFk % inuke eqgj % *tks ykxw ugha gks mls dkV nsaA Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke uksV %& i{kdkj }kjk foQy gksus ij] vkxs dksbZ vU; lquokbZ dk volj fn;s cxSj] fookn ds lek/kku gsrq vkosnu vLohd`r dj fn;k tk;sxkA izi=- V ¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu lek/kku jkf'k tek djus laca/kh vkns'k½ [ns[ksa fu;e 4(6½ ] -------------------------------------------------------------------------------dk dk;kZy;
¼1½ dkjksckj dk uke ,oa Lo:i % ¼2½ izi=&II dh ikorh la[;k ,oa frfFk % ¼3½ izi=&I ds vuqlkj Mkd dk irk % ¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½ % ¼5½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gS % ¼6½ eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS % ¼7½ fookn esa lfUufgr ekax dh iz—fr % ¼8½ fookn dh vof/k % vkns'k izi= &I esa nkf[ky vkosnu ds vkyksd esa lek/kku dh jkf'k fuEuor laxf.kr gS& ;k C;kt ls mRiUu fookn ds en esa 9 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 vr% vkidks funsf'kr fd;k tkrk gS fd fu/kkZfjr dj ds en esa :0 -------------------------- ]C;kt ds en esa :0----------------------- ]'kkfLr ds en esa :0 --------------------- vkSj tqekZuk ds en esa :0 -------------------------- ds 'ks"k lek/kku jkf'k dk lk{;] pkyku ds :i esa fnukad---------------------- rd izLrqr djsaA LFkku % gLrk{kj frfFk % inuke eqgj % Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke uksV %& i{kdkj }kjk foQy gksus ij] vkxs dksbZ vU; lquokbZ dk volj fn;s cxSj] fookn ds lek/kku gsrq vkosnu vLohd`r dj fn;k tk;sxkA izi=- VI ¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu lek/kku vkns'k½ [ns[ksa fu;e 4(7)] -------------------------------------------------------------------------------dk dk;kZy;
¼1½ dkjksckj dk uke ,oa Lo:i % ¼2½ izi=&II dh ikorh la[;k ,oa frfFk % ¼3½ izi=&I ds vuqlkj Mkd dk irk % ¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½ % ¼5½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gS % ¼6½ eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS % ¼7½ fookn esa lfUufgr ekax dh iz—fr % ¼8½ fookn dh vof/k % ¼9½ Kki la[;k--------------- fnukad ------------ }kjk fuxZr *izi=& fookn dh izdf̀r izi=&I esa n'kkZ;h xbZ lek/kku jkf'k vf/kfu;e ds izko/kkuksa ds vuq:i laxf.kr lek/kku jkf'k vf/kfu;e ds ykxw gksus ds iwoZ fookn ds laca/k esa Hkqxrku dh xbZ jkf'k tks vkf/kdkfjd vfHkys[k ;k oSVfel ls lR;kfir gSA 1 2 3 4 oS/kkfud izek.k&i=ksa@ ?kks"k.kk&i=ksa ds vHkko ;k vizLrqrhdj.k ds dkj.k cdk;k dj ds en esa vU; cdk;k dj ds en esa fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr] tqekZuk ;k C;kt ls mRiUu fookn ds en esa 10 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 IV/ izi=&V ds vuqlkj lek/kku jkf'k & ¼i½ oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa ds vHkko ;k vizLrqrhdj.k ds dkj.k cdk;k dj ds en esa % ¼ii½ vU; cdk;k dj ds en esa % ¼iii½ fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr] tqekZuk ;k C;kt ls mRiUu fookn ds en esa % ¼10½ fookn ds en esa tek jkf'k & ¼i½ oS/kkfud izek.k&i=ksa@?kks"k.kk&i=ksa ds vHkko ;k vizLrqrhdj.k ds dkj.k cdk;k dj ds en esa % ¼ii½ vU; cdk;k dj ds en esa % ¼iii½ fof/k ds v/khu fdlh vkns'k }kjk vf/kjksfir 'kkfLr] tqekZuk ;k C;kt ls mRiUu fookn ds en esa % vkns'k fcgkj djk/kku fookn lek/kku fu;ekoyh] 2020 ds fu;e 4 ds izko/kkuksa ds vuq:i izlaxk/khu fookn] ftldk fooj.k mij fn;k x;k gS] dk ,rn }kjk lek/kku fd;k tkrk gSA LFkku % frfFk % eqgj % gLrk{kj inuke *tks ykxw ugha gks mls dkV nsaA Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi %& jkT; dj vk;qDr&lg&lfpo] fcgkj] iVuk@----------------------------------¼i{kdkj½ dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke izi= - VII ¼fcgkj djk/kku fookn lek/kku vf/kfu;e] 2019 ds v/khu lek/kku vkosnu vLohÑr fd, tkus dk vkns'k½ [ns[ksa /kkjk 4(8)] -------------------------------------------------------------------------------dk dk;kZy;
¼1½ dkjksckj dk uke ,oa Lo:i % ¼2½ izi=& II dh ikorh la[;k ,oa fnukad % ¼3½ izi=&I ds vuqlkj mDr dkjksckj dk Mkd irk % ¼4½ fof/k ds rgr fuca/ku izek.k&i= la[;k ¼;fn dksbZ gks½ % ¼5½ bZ&esy vkbZMh ftl ij uksfVl@lalwpu Hksts tk ldrs gS % ¼6½ eksckbZy uacj ftl ij laidZ fd;k tk ldrk gS % 11 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 ¼7½ *izi=& III dk Kki la[;k ,oa fnukad % ¼8½ *izi=& IV dk Kki la[;k ,oa fnukad % ¼9½ *izi=& V dk Kki la[;k ,oa fnukad % ¼10½ fookn dh vof/k % vkns'k ¼i½ *vki izi=&III esa lalwfpr izi=&I dh =qfV;ksa dks nwj djus esa foQy jgs gSa] ;k ¼ii½ *vkids }kjk izi=&IV esa lalwfpr oSls dj] C;kt] 'kkfLr ;k tqekZuk ds Hkqxrku ds laca/k esa tks vkf/kdkfjd vfHkys[k ;k okf.kT;&dj foHkkx] fcgkj ds oSVfel ,Iyhdslu ij tfur isesaV fjiksVZ ls lR;kfir ugha gS] ds fy, dks"kkxkj izek.k&i= izLrqr ugha fd;k x;k gS] ;k ¼iii½ *vkids }kjk izi=&IV esa lalwfpr vf/kfu;e ds izko/kkuksa ds vuq:i laxf.kr 'ks"k lek/kku jkf'k ds laca/k esa lk{; izLrqr ugha fd;k x;k gS] ;k ¼iv½ *vkids }kjk izi=&V esa fofufnZ"V lek/kku jkf'k ds tek djus ds laca/k esa fufnZ"V vof/k rd lk{;
izLrqr ugha fd;k x;k gSA Qyr% vkids }kjk izi=&I esa fookn lek/kku ds fy, lefiZr vkosnu dks fcgkj djk/kku fookn lek/kku fu;ekoyh] 2020 ds fu;e 4 ds izko/kkuksa ds vkyksd esa vLohd`r fd;k tkrk gSA LFkku % frfFk % eqgj % gLrk{kj inuke *tks ykxw ugha gks mls dkV nsaA Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi -----------------------------------------------------------------------------------------------------¼i{kdkj½ dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke [¼laŒlaŒ&fcØh&dj@fofo/k&48@2019&159½] fcgkj&jkT;iky ds vkns'k ls MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA 15 tuojh 2020 ,lŒvksŒ 77 fnukad 15 tuojh 2020 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@fofo/k&48@2019&159½] fcgkj&jkT;iky ds vkns'k ls MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA The 15 th January 2020 S.O. 77 dated 15 th January 2020-–In exercise of the power conferred by subsection (1) of section 6 of the Bihar Settlement of Taxation Dispute Act, 2019 (Bihar Act 20 of 2019), the Governor of Bihar is pleased hereby to make the following rules, namely:– 12 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020
1. Short title, extent and commencement.– (1) These rules may be called the Bihar Settlement of Taxation Dispute Rules, 2020.
(2) It shall extend to the whole of the State of Bihar.
(3) They shall come into force on such date as the Commissioner of state tax may, by notification in the official gazette, specify and remain effective upto three months from the date of its notification:
Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of three months by such further period, not exceeding three months, as may be specified in the said notification.
2. Definitions.–In these rules, unless there is anything repugnant in the subject or context,–
(a) “FORM” means a form appended to this rule.
(b) "section" means a section of the Act;
(c) "the Act" means the Bihar settlement of Taxation Disputes Act 2019;
(2) Other words and expressions used in these rules and not defined herein, but defined in the Act or in the Law or in the rules made thereunder, shall have the meanings respectively assigned to them in the Act or in the Law or in the rules made thereunder, as the case may be.
3. Manner and form of application for settlement. –(1) Subject to the provisions of sub-rule (2) any party wishing to settle a dispute, shall furnish to the authority specified in sub rule (6) a duly completed and signed application in FORM-I, at least twenty days before the expiry of the Rules:
Provided that a party wishing to settle a dispute, may furnish to the authority specified in sub rule (6) a duly completed and signed application in FORM-I on their official email address exhibited in departmental website of Commercial Taxes Department, Bihar.
(2) Separate applications in FORM -I, shall be furnished for every dispute along with –
(a) copy of annual return or all applicable quarterly returns for the period in dispute, if filed :
Provided that where a dispute does not relate to any assessed tax but relates to imposition of any penalty or interest or fine, copy of returns/annual return shall not be required to be enclosed,
(b) proof of payment in support of payment of admitted tax and payment against disputed amount before commencement of this Act, by way of challan or challans along with statement, or the payment report downloaded from the website of Commercial Taxes Department or fully and correctly filled TDS certificate in FORM C-II, where applicable:
Provided that in case of TDS certificate in FORM C-II, applicant shall furnish a certificate issued by the deducting authority that amount of tax Rs. ……….. deducted from the applicant’s bill for the period …………….. has been deposited into ………………….. (name of the treasury) Treasury vide challan no. ……………..dated …………………. The said challan of Rs………………... deposited into government treasury also includes the amount deducted from M/s ………..……………… (name of deductee)
(c) copy of the order levying any tax, interest or penalty or fine where available or copy of the demand notice, where such order is not available,
(d) copy of the demand notice, where not furnish under clause (c), 13 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020
(e) statement along with statutory certificates/declarations received, to be submitted in original,
(f) e-mail address and mobile number on prescribed place of Form-I,
(g) copy of PAN of the applicant, duly signed by blue ballpoint pen.
(3) An application in Form -I will cover only one case of any period under the Law and shall cover entire dispute of that case and not a part of it.
(4) The said application in FORM-I will be signed at the place provided in the form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager in all cases.
(5) If application is sent by Registered or Speed Post, the day on which such application is received by the prescribed authority shall be treated as the day of its presentation.
(6) Duly filled in and signed application in Form-I with required documents shall be submitted before the authority as mentioned below:
TABLE Sl.
No. As on 31.12.2019 dispute related to Authority before whom FORM-I to be submitted
(1) (2) (3)
1. Tax/Interest/Penalty/fine Head of the Office where order in dispute has been passed.
2. Penalty order related to violation of provisions for movement of goods passed by Check post authority Incharge of the circle in whose territorial Jurisdiction such check post was situated.
3. All other cases other than Sl. no.1 & 2 above Incharge of the circle who has jurisdiction over the business of the applicant.
(7) The office of the authority referred to in sub-rule (6) shall, after checking the completeness of the application, grant a receipt in FORM -II to the party .
4. Disposal of application – (1) No application shall be considered by the authority referred to in sub-rule (6) of rule 3 unless the application conforms to the requirements of rule 3.
(2) The authority referred to in sub-rule (6) of rule 3 shall verify the computation of the disputed amount, payments made, the settlement amount and other particulars furnished by the party in the application in FORM–I within two days of the furnishing of the said application.
(3) Where upon verification under sub-rule (2), it is found by the authority specified in that sub-rule that the application is incomplete/incorrect/does not conform to the requirements of rule 3, the said authority shall, on the next day of verification as specified in sub-rule (2), issue Deficiency memo in FORM-III for rectification of defects of application in Form-I.
14 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020
(4) A party to whom a Deficiency memo in FORM-III has been communicated shall rectify the defects of application in FORM-I within four days of the receipt of the Deficiency memo:
Provided that if the party fails to rectify the defects of the application in FORM-I as communicated in FORM-III, the said authority shall reject the application for settlement of dispute within a period of two days after the expiry of the period specified in sub-rule (4) by an order in FORM-VII, a copy of which shall be forwarded to the party on the e-mail address:
Provided further that the rejection as aforesaid shall, subject to sub-rule (1) of rule 3, not debar the party from filing a fresh application.
(5) Where after removal of defects by the party under sub rule (4), or upon verification under sub-rule (2) it is found by the authority referred to in sub-rule (6) of rule 3 that-
(a) any payment of tax, interest, penalty or fine specified by the party in the application in FORM –I is or are not borne out and not verifiable from the official records or payment reports generated on the VATMIS Application of the Commercial Taxes Department, Bihar, or
(b) the disputed amount or the settlement amount has not been computed correctly or is not in accordance with the provisions of the Act, the said authority shall, within ten days from receipt of application in FORM-I, direct the party by order in FORM-IV to furnish treasury certificate(s) only in respect of such payments of tax, interest, penalty or fine which could not be verified through the official records or payment reports generated on the VATMIS Application of the Commercial Taxes Department, Bihar or as the case may be, to deposit the payable settlement amount as calculated in accordance with the provisions of the Act into Government Treasury, in the manner provided in Rule 27 of the Bihar Value Added Tax Rules, 2005, and furnish the challan evidencing such payment preferably within seven days of the receipt of the order, but in no case later than two days before the expiry of the Rules.
(6) Where upon verification under sub-rule (2), it is found by the authority specified in that sub-rule that
(a) the application conforms to the requirements of rule 3,
(b) the disputed amount and the settlement amount have been computed correctly, and in accordance with the provisions of the Act, and
(c) all payments of tax, interest, penalty or fine specified by the party in the application in FORM –I are borne out and verified from the official records or payment reports generated on the VATMIS Application of the Commercial Taxes Department, Bihar, the said authority shall, within ten days from receipt of application in FORM-I, direct the party by order in FORM-V, to deposit the settlement amount into Government Treasury, in the manner provided in Rule 27 of the Bihar Value Added Tax Rules, 2005, and furnish the challan evidencing such payment preferably within seven days of the receipt of the order, but in no case later than two days before the expiry of the Rules.
(7) The authority specified in sub-rule (2) shall, within two days of the deposit of the entire settlement amount, as aforesaid, make an order in FORM-VI settling the dispute.
(8) If the party
(a) fails to rectify the defects of the application FORM-I as communicated in FORM-III; or
(b) does not furnish treasury certificate(s) in response to the order of FORM-IV in respect of payments of tax, interest, penalty or fine which could not be 15 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 verified through the official records or payment reports generated on the VATMIS Application of the Commercial Taxes Department, Bihar within the time limit specified in clause (b) of sub-rule (5); or
(c) does not produce evidences of payment of balance settlement amount in response to the order of FORM-IV as calculated in accordance with the provisions of the Act within the time limit specified in clause (b) of sub-rule (5); or
(d) does not produce the evidences of the deposit of the entire settlement amount, as required by FORM-V within the time limit specified in clause (c) of sub-rule
(6);
the said authority shall reject the application for settlement of dispute by an order in FORM-VII before expiry of the Rules and communicate such order to the party:
Provided that the rejection as aforesaid shall, subject to sub-rule (1) of rule 3, not debar the party from filing a fresh application.
(9) All communication in FORM-III, FORM-IV, FORM-V, FORM-VI and FORM-VII shall be made on e-mail address specified in FORM-I.
FORM-I (Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2019) [See Rule 3 (1)] (Application shall be filled and signed by blue ballpoint pen only .)
Before the ……………………………..
……………………………..
I, ………………………(full name in block letters), son of ………………………... residing at ………………………., being *proprietor/ partner/ karta/ managing director/ principal executive officer/officer incharge / declared manager hereby apply for settlement of arrear tax, interest, fine or penalty in dispute and the relevant particulars are furnished below:–
1. Trade name of the business
2. Address of the principal place of business
3. Postal address at which communication may be made
4. PAN of the applicant
5. E-mail address to which notices / communications may be sent
6. Mobile number to which communications may be sent
7. Act under which the case is pending
8. Registration Certificate Number under the law, if any
9. Period of the case in respect of which the application is made
10. Admitted tax payable as per return
11. Admitted tax paid
12. Date on which order levying tax, interest, penalty or fine passed
13. Demand notice number and date
14. Pending before which authority (Appellate Authority/ 16 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 Commissioner/Tribunal/ High Court/Supreme Court)
15. Date on which Appeal/ Revision/ Reference/ WP/ SLP filed
16. Details of dispute -
17. The details of amount already deposited against disputed amount before commencement of the Act- Challan no. Date on account of Tax/Interest/Penalty/Fine Amount deposited
18. Value of statutory Certificates/ Declarations received after issuance of demand notice which are attached with this application-
19. *I/We want to get the case settled upon further payment of Rs. …………on account of assessed tax, Rs. .................. on account of interest, Rs. ..................... on account of penalty and Rs. ..................... on account of fine. *I/We undertake to pay the amount in the appropriate Government Treasury within such time as may be directed.
Declaration:
I, ……………………….. (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.
Description Arrear of tax for non furnishing/nonproduction of statutory Certificates/ Declarations Other Arrears of tax Dispute arising out of an order levying penalty, fine or interest under the law Amount of tax, interest, penalty or fine levied Amount of tax, interest, penalty or fine in dispute Settlement amount as per section 3 of the Act Amount of tax, interest, penalty or fine paid in respect of the dispute before the commencement of the Act Balance amount payable for settlement of dispute 17 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 Date : (Signature of the applicant) *Strike out whichever is not applicable. (Status).
FORM-II (Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2019) [See Rule 3(7)] Office of the ……………………… Receipt No.
Date – Application in FORM-I …………………………………………….Received from (A) Trade name of the business…………………………………………………… (B) Registration Certificate Number under the law, if any……………………….
(C) E-mail address………………………………………………………………..
(D) Mobile No. …………………………………………………………………… Check slip [(Tick (√) if enclosed (x) if not enclosed)]
(1) Copy of annual return or all applicable quarterly returns for the period in dispute, if filed
(2) Statement along with copies of challan in support of payment of admitted Tax and payment against disputed amount before commencement of the Act
(3) Payment report downloaded from the website of Commercial Taxes Department
(4) FORM C-II along with certificate of deducting authority as prescribed in Rule-3(2)(b)
(5) Copy of the order levying any tax, interest or penalty or fine
(6) Copy of demand notice regarding dispute
(7) Statement along with statutory certificates/declarations received in original
(8) E-mail address & mobile no. mentioned on prescribed place in Form-I
(9) Copy of PAN of the applicant, duly signed by blue ballpoint pen Place : Signature Seal : Designation FORM-III (Form of Deficiency memo for rectification of defects of application in Form-I under the Bihar Settlement of Taxation Disputes Act, 2019) [See Rule 4(3)] Office of the …………………………
(1) Name and style of business in respect of which application in form Form-I has been received:
(2) Postal address as per FORM-I:
(3) Registration Certificate Number under the law, if any:
18 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020
(4) E-mail address to which notices / communications may be sent:
(5) Mobile number to which communications may be sent:
(6) Nature of demand involved in dispute:
(7) Period to which dispute relates:
Order The aforesaid application in FORM-I filed by you and acknowledged vide receipt No.
………….. dated …………. of this office is *incomplete/*incorrect/*does not conform to the requirements of rule 3 due to following reasons- (specify the reason)
1.………………...…………………………………………………………………………
2.……………………………………………………………………………………………
3.…………………………………………………………………………………………… You are, therefore, directed to rectify the defects of the application FORM-I by ………..
(date). In the event of your failure to rectify the defects shall lead to rejection of application for settlement of dispute without any further hearing.
Place : Signature Date : Designation Seal :
*Strike out whichever is not applicable.
Memo No. Date – Copy forwarded to ……………………………. ……………………… (Party).
Place : Signature Date : Designation Seal :
FORM-IV (Order to furnish payment proof/ treasury certificate under the Bihar Settlement of Taxation Disputes Act , 2019) [See Rule 4(5)] Office of the …………………………
1. Name and style of business :
2. Receipt No. and date of FORM-II :
3. Postal address as per FORM-I :
4. Registration Certificate Number under the law, if any :
5. Nature of demand involved in dispute :
6. E-mail address to which notices / communications may be sent :
7. Mobile number to which communications may be sent :
8. Period to which dispute relates :
Order Whereas upon verification of the aforesaid application in FORM-I filed by you, it is found that –
(i) *Your following payments of tax, interest, penalty or fine specified in the application in FORM –I are not verifiable from the official records or payment reports generated on the VATMIS Application of the Commercial Taxes Department, Bihar:- 19 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 S.No Date Amount on account of Tax/Interest/Penalty/Fine
(ii) * the settlement amount has not been computed correctly or is not in accordance with the provisions of the Act as shown in the table below. Amount paid in respect of the dispute before the commencement of the Act and which is verified from official records or VATMIS is also shown in the table- You are, therefore, hereby directed to –
(a) *furnish treasury certificate(s) in respect of payments of tax, interest, penalty or fine as per table of clause (i) of the above order by………….(date) (in case where treasury certificate(s) are required).
(b) *produce evidences of balance settlement amount of Rs. …………on account of assessed tax, Rs. .................. on account of interest, Rs. ..................... on account of penalty and Rs. ..................... on account of fine in form of challans by………….(date) (in case where treasury certificate(s) are not required).
(c) *produce evidences of balance settlement amount of Rs. …………on account of assessed tax, Rs. .................. on account of interest, Rs. ..................... on account of penalty and Rs. ..................... on account of fine in form of challans by………….(date) (in case where treasury certificate(s) are required and if it is produced), or produce evidences of balance settlement amount of Rs. …………on account of assessed tax, Rs. .................. on account of interest, Rs. ..................... on account of penalty and Rs. ..................... on account of fine in form of challans by………….(date) (in case where treasury certificate(s) are required and if it is not produced).
Place : Signature Date : Designation Seal:
*Strike out whichever is not applicable.
Dispute relating to:
Settlement Amount as shown in application FORM-I Settlement amount as calculated in accordance with the provisions of the Act Amount paid in respect of the dispute before the commencement of the Act and verified from official records or VATMIS 1 2 3 4 on account of arrear of tax for non furnishing/non-production of statutory Certificates/Declarations on account of other arrear of tax on account of dispute arising out of an order levying penalty, fine or interest under the law 20 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 Memo No. Date- Copy forwarded to ……………………….. (Party) Place : Signature Date : Designation Seal :
Note:- Failure on the part of the party entails rejection of application for settlement of dispute without any further hearing to the party.
FORM-V (Order to deposit settlement amount under the Bihar Settlement of Taxation Disputes Act , 2019) [See Rule 4(6)] Office of the …………………………
1. Name and style of business :
2. Receipt No. and date of FORM-II :
3. Postal address as per FORM-I :
4. Registration Certificate Number under the law, if any :
5. E-mail address to which notices / communications may :
be sent
6. Mobile number to which communications may be sent :
7. Nature of demand involved in dispute :
8. Period to which dispute relates :
Order The settlement amount in relation to application filed in FORM-1 is calculated as below- You are hereby directed to produce evidences of balance settlement amount of Rs.
…………on account of assessed tax, Rs. .................. on account of interest, Rs.
..................... on account of penalty and Rs. ..................... on account of fine in form of challans by………….(date).
Place : Signature Date : Designation Seal:
Dispute relating to:
Settlement Amount as shown in application FORM-I Settlement amount as calculated in accordance with the provisions of the Act Amount paid in respect of the dispute before the commencement of the Act and verified from official records or VATMIS 1 2 3 4 on account of arrear of tax for non furnishing/ nonproduction of statutory Certificates/ Declarations on account of other arrear of tax on account of dispute arising out of an order levying penalty, fine or interest under the law 21 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 Memo No. Date- Copy forwarded to ……………………….. (Party) Place : Signature Date : Designation Seal :
Note:- Failure on the part of the party entails rejection of application for settlement of dispute without any further hearing to the party.
FORM-VI (Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2019) [See Rule 4(7)] Office of the …………………………
(1) Name and style of business :
(2) Receipt No. and date of FORM-II :
(3) Postal address as per FORM-I :
(4) Registration Certificate Number under the law, if any :
(5) E-mail address to which communications may be sent :
(6) Mobile number to which communications may be sent :
(7) Nature of demand involved in dispute :
(8) Period to which dispute relates :
(9) Settlement amount as per *FORM-IV/ FORM-V issued under memo no. ............. Dated ..........
(i) on account of Arrear of tax for non furnishing/ non-production of statutory Certificates/ Declarations :
(ii) on account of other Arrear of tax :
(iii) on account of dispute arising out of an order levying penalty, fine or interest under the law :
(10) Amount deposited against dispute
(i) on account of Arrear of tax for non furnishing/ non-production of statutory Certificates/ Declarations :
(ii) on account of other Arrear of tax :
(iii) on account of dispute arising out of an order levying penalty, fine or interest under the law :
Order The dispute whose details are set out above is hereby settled in accordance with the provisions of rule 4 of the Bihar Settlement of Taxation Disputes Rules , 2020.
Place : Signature Date : Designation Seal:
*Strike out whichever is not applicable.
Memo No. Date- Copy forwarded to State Tax Commissioner-Cum-Secretary, Bihar, Patna / …………………… (Party) Place : Signature Date : Designation Seal:
22 ॢबह�र गजट [स�ध�रण�� 15 tuojh 202015 tuojh 202015 tuojh 202015 tuojh 2020 FORM-VII (Order of rejection of application under the Bihar Settlement of Taxation Disputes Act , 2019) [See Rule 4(8)] Office of the …………………………
(1) Name and style of business:
(2) Receipt No. and date of FORM-II:
(3) Postal address of the said business as per FORM-I:
(4) Registration Certificate Number under the law, if any:
(5) E-mail address to which notices / communications may be sent:
(6) Mobile number to which communications may be sent:
(7) *Memo no. and date of FORM-III :
(8) *Memo no. and date of FORM-IV :
(9) *Memo no. and date of FORM-V:
(10) Period to which dispute relates:
Order
(i) *You have failed to rectify the defects of the application FORM-I as communicated in FORM-III, or
(ii) *You have not furnished treasury certificate(s) in respect of payments of tax, interest, penalty or fine which could not be verified through the official records or payment reports generated on the VATMIS Application of the Commercial Taxes Department, Bihar as communicated in FORM-IV, or
(iii) *You have not produced evidences of balance settlement amount as calculated in accordance with the provisions of the Act and communicated in FORM-IV, or,
(iv) *You have not produced the evidences of the deposit of the settlement amount, as required by FORM-V before the expiry of the period as specified in FORM-V.
Therefore, the said application filed by you for settlement of above dispute in FORM-I is hereby rejected in accordance with the provisions of Rule 4 of the Bihar Settlement of Taxation Disputes Rules , 2020.
23 ॢबह�र गजट [स�ध�रण�� 11115 5 5 5 tuojh 2020tuojh 2020tuojh 2020tuojh 2020 Place : Signature Date : Designation Seal :
*Strike out whichever is not applicable.
Memo No. Date – Copy forwarded to ………………………………………. ……………………… (Party).
Place : Signature Date : Designation Seal :
[(File No.Bikri-kar/vividh-48/2019-159)] By order of the Governor of Bihar Dr. Pratima, Commissioner State Tax-cum-Secretary.
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