Bihar Settlement of Taxation… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Long title	THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015
Type	Act
Citation	Act 14 of 2015
Year	2015
Jurisdiction	State of Bihar
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

ॢब ॢबह�र सरक�र ह�र� क�०शत (स�� पटन� �41) पटन� laŒ ,y0th0&1&13@2015 vf/kfu;e] ftlij jkT;iky fnukad 13 vxLr loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A �नबधंन सं या ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 2� ��वण 1�3� �श� पटन�! बधुवार, 1� [ग# त 2�15 fof/k foHkkx ——— vf/klwpuk,a 19 vxLr 2015 @2015@yst% 111—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr ftlij jkT;iky fnukad 13 vxLr 2015 dks vuqefr ns pqdsa gS] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A fcgkj&jkT;iky ds vkns'k ls] ljdkj ds �नबधंन सं या पी0ट�0-40 गजट ॢबह�र सरक�र ह�र� क�०शत fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr dks vuqefr ns pqdsa gS] blds }kjk fcgkj&jkT;iky ds vkns'k ls] eukst dqekj, ljdkj ds la;qDr lfpoA 2 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 [fcgkj vf/kfu;e 14] 2015] çLrkouk %& 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] rFkk fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr ’kqYd vf/kfu;e]1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foRrh; o"kZ 2010&11 rd ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku gsrq vf/kfu;e A Hkkjr&x.kjkT; ds fN;klBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks%&

1. laf{kIr uke] foLrkj] izkjEHk vkSj ik=rk ekunaMA& (1) ;g vf/kfu;e fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dgk tk ldsxkA

(2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA

(3) ;g rqjUr izoÙ̀k gksxk ,oa vf/klwpuk fuxZeu dh frfFk ls rhu ekg rd ykxw jgsxkA

(4) ;g ,sls lHkh fooknksa ij ykxw gksxk tks fof/k ds v/khu foÙkh; o"kZ 2010&11 rd dh dk;Zokfg;ksa ls mRiUu gkas ,oa i{kdkj }kjk fookn ds lek/kku gsrq vkosnu vf/kfu;e dh lekfIr ds iUnzg fnu iwoZ rd fn;k x;k gks ,oa lek/kku&jkf’k dk Hkqxrku vf/kfu;e ds ykxw jgus dh vof/k rd fd;k x;k gksA v/;k; I izkjfEHkdA

2. ifjHkk"kk,aA& bl vf/kfu;e esa tc rd fd lanHkZ esa vU;Fkk visf{kr u gks& ¼d½ **Loh—r dj** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk nkf[ky fooj.kh esa Lohdkj dh xbZ ns; dj dh jkf'k( ¼[k½ **vihy** ls vfHkizsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981 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 okf.kT;&dj la;qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qä ¼vihy½ ds le{k yfEcr vihy( ¼x½ **fu/kkZfjr dj** ls vfHkizsr gS fof/k ds v/khu dj&fu/kkZj.k vFkok iqufuZ/kkZj.k vkns'k ds v/khu pqdk;k tkus okyk fofuf’pr dj ( ¼?k½ **fookn** ls vfHkizsr gS fof/k ds v/khu ikfjr fdlh vkns'k ls mRiUu vkSj] ;Fkk fLFkfr] fuEufyf[kr ds le{k yfEcr vihy] iqujh{k.k] iqufoZyksdu] jsQsjsUl] fjV fiVh'ku vFkok fo'ks"k btktr ls ;kfpdk ¼,lŒ,yŒihŒ½%&

(i) okf.kT;&dj la;qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½(

(ii) okf.kT;&dj la;qä vk;qä ¼iz'kklu½(

(iii) okf.kT;&dj vk;qä(

(iv) okf.kT;&dj U;k;kf/kdj.k(

(v) mPp U;k;ky; (

(vi) Hkkjr dk loksZPp U;k;ky; ( vkSj blesa 'kkfey gSa&

(1) fof/k ds v/khu fu;qDr vFkok fofgr vFkok çkf/kdr̀ izkf/kdkjh }kjk vf/kjksfir dj] lwn vFkok 'kkfLr ;k]

(2) 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 fd;s x;s vFkok ds le{k yfEcr dj] lwn vFkok 'kkfLr dh olwyh gsrq dk;Zokgh( (³-) fdlh fookn ds laca/k esa **fookfnr jkf'k** ls vfHkizsr gS dksbZ dj] lwn vFkok 'kkfLr dh jkf'k tks i{kdkj }kjk ns;dj ds :i esa Lohdkj ugha fd;k x;k gS(

(p) **izi=** ls vfHkizsr gS bl vf/kfu;e ds lkFk layXu izi=( (N) **fof/k** ls vfHkizsr gS fcgkj foÙk vf/kfu;e dk 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] dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 3 बहार गजट (असाधारण), 19 अग� त 2015 74/1956½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr ’kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007(

(t) **i{kdkj** ls vfHkizsr gS dksbZ O;fDr tks bl vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks( (>) **vf/kfu;e** ls vfHkizsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015( (¥) bl vf/kfu;e ds iz;kstukFkZ **fofgr izkf/kdkjh** ls vfHkizsr gS&

(i) fdlh vihy ds lEca/k esa okf.kT;&dj la;qä vk;qä¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½ ftuds le{k vihy yfEcr gS]

(ii) vk;qä vFkok U;k;kf/kdj.k ds le{k yfEcr dksbZ iqujh{k.k vFkok mPp U;k;ky; ds le{k yfEcr fjV ihVh'ku vFkok jsQsjsUl vFkok loksZPp U;k;ky; ds le{k yfEcr fo'ks"k vuqefr ;kfpdk ¼,lŒ,yŒihŒ½ ds ekeys esa okf.kT;&dj vk;qä(

(iii) vU; fdlh ekeys esa lacaf/kr izeaMy ds izHkkjh okf.kT;&dj la;qä vk;qä ¼iz'kklu½ (V) **iqujh{k.k** ls vfHkizsr 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 U;k;kf/kdj.k ds le{k yfEcr gks( (B) **lek/kku&jkf'k** ls vfHkizsr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks tk;sxk( (M) **U;k;kf/kdj.k** ls vfHkizsr 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( (<+) **fooj.khr vkoÙkZ** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk fooj.kh esa vfHkfyf[kr fd;k x;k ldy vkoÙkZ( (.k) vU; vfHkO;fDr;ksa ds] tks blesa ifjHkkf"kr ugha gSa] vFkZ gksaxs tks fof/k ds v/khu Øe'k% muds izfr leuqnsf’kr fd, x, gksaA v/;k; II fookn dk lek/kku

3. lek/kku&jkf'kA & ¼1½ tgk¡ fookn foÙkh; o"kZ 2004&05 rd dh dk;Zokfg;ksa ls lacaf/kr gksa ogk¡ lek/kku&jkf’k rkfydk& I ds LrEHk 2 esa mfYyf[kr ekeyksa ds fy, muds lkeus LrEHk 3 ;k 4 ;k 5 esa mYysf[kr nj ds vuqlkj ,oa tgk¡ fookn foÙkh; o"kZ 2005&06 ls foÙkh; o"kZ 2010&11 rd dh dk;Zokfg;ksa ls lacaf/kr gSa ogk¡ lek/kku& jkf’k fuEu rkfydk II ds vuqlkj gksxh %& Rkkfydk& I ØŒ laŒ fookfnr cdk;k dh jkf'k bl vf/kfu;e ds vkjaHk gksus dh frfFk ls ,d ekg ds Hkhrj Hkqxrku djus ij bl vf/kfu;e ds vkjaHk gksus dh frfFk ls ,d ekg ds i'pkr~ fdUrq nks ekg ds Hkhrj Hkqxrku djus ij bl vf/kfu;e ds vkjaHk gksus dh frfFk ls nks ekg ds i'pkr~ bl vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5

fcgkj foÙk vf/kfu;e] 1981, Hkkx I ds v/khu nkok ds leFkZu esa izi= IX lh vFkok izi= IX ds nkf[ky ugha fd;s tkus ds dkj.k mRiUu dksbZ fookn A fookfnr dj dh jkf'k dk 10 izfr'krA fookfnr dj dh jkf'k dk 10 izfr'krA fookfnr dj dh jkf'k dk 10 izfr'krA

tgk¡ fookn esa] Øekad 1 esa mYysf[kr ds flok;]

cdk;k dj& jkf'k :i;s 10,00,000 ¼nl yk[k½ ls vuf/kd gks] fookfnr cdk;k dj& jkf'k dk rsbZl çfr’kr fookfnr cdk;k dj& jkf'k dk pkSchl çfr’kr fookfnr cdk;k dj& jkf'k dk iPphl izfr'krA 4 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 ØŒ laŒ fookfnr cdk;k dh jkf'k bl vf/kfu;e ds vkjaHk gksus dh frfFk ls ,d ekg ds Hkhrj Hkqxrku djus ij bl vf/kfu;e ds vkjaHk gksus dh frfFk ls ,d ekg ds i'pkr~ fdUrq nks ekg ds Hkhrj Hkqxrku djus ij bl vf/kfu;e ds vkjaHk gksus dh frfFk ls nks ekg ds i'pkr~ bl vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5

tgk¡ fookn esa] Øekad 1 esa mYysf[kr ds flok;]

cdk;k dj&jkf’k :Œ 10,00,000 ¼nl yk[k½ ls vf/kd ijUrq 1,00,00,000 ¼,d djksM+½ ls vuf/kd gks] :Œ 2,30,000/- ¼nks yk[k rhl gtkj½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk rhl izfr'krA :Œ 2,40,000/- ¼nks yk[k pkyhl gtkj½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk bdrhl izfr'krA :Œ 2,50,000/- ¼nks yk[k ipkl gtkj½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk cÙkhl izfr'krA

tgk¡ fookn esa] Øekad 1 esa mYysf[kr ds flok;]

cdk;k dj&jkf’k :Œ 1,00,00,000 ¼,d djksM+½ ls vf/kd gks] :Œ 29,30,000/- ¼mUrhl yk[k rhl gtkj½ tksM+ 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk vM+rhl izfr'krA :Œ 30,30,000/- ¼rhl yk[k rhl gtkj½ tksM+ 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk mupkyhl izfr'krA :Œ 31,30,000/- ¼bdrhl yk[k rhl gtkj½ tksM+ 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk pkyhl izfr'krA

:i;s 10,00,000 ¼nl yk[k½ ls vuf/kd fookfnr cdk;k dj jkf'k ds fy,A fookfnr cdk;k dj jkf'k dk vBkbZl çfr’kr fookfnr cdk;k dj jkf'k dk mUrhl çfr’kr fookfnr cdk;k dj jkf'k dk rhl izfr'krA

:Œ 10,00,000 ¼nl yk[k½ ls vf/kd ijUrq 1,00,00,000 ¼,d djksM+½ ls vuf/kd fookfnr cdk;k dj jkf’k ds fy,A :Œ 2,80,000/- ¼nks yk[k vLlh gtkj½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk iSarhl izfr'krA :Œ 2,90,000/- ¼nks yk[k uCcs gtkj½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk NÙkhl izfr'krA :Œ 3,00,000/- ¼rhu yk[k½ tksM+ 10,00,000/- ¼nl yk[k½ ls vf/kd fookfnr cdk;k dj jkf'k dk lSarhl izfr'krA

:Œ 1,00,00,000 ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf’k ds fy,A :Œ 34,30,000/- ¼pkSrhl yk[k rhl gtkj½ tksM+ :Œ 35,30,000/- ¼iSarhl yk[k rhl gtkj½ tksM+ 1,00,00,000/- ¼,d :Œ 36,30,000/- ¼NÙkhl yk[k rhl gtkj½ tksM+ 5 बहार गजट (असाधारण), 19 अग� त 2015 ØŒ laŒ fookfnr cdk;k dh jkf'k bl vf/kfu;e ds vkjaHk gksus dh frfFk ls ,d ekg ds Hkhrj Hkqxrku djus ij bl vf/kfu;e ds vkjaHk gksus dh frfFk ls ,d ekg ds i'pkr~ fdUrq nks ekg ds Hkhrj Hkqxrku djus ij bl vf/kfu;e ds vkjaHk gksus dh frfFk ls nks ekg ds i'pkr~ bl vf/kfu;e dh lekfIr rd Hkqxrku djus ij 1 2 3 4 5 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk rSrkfyl izfr'krA djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk pokfyl izfr'krA 1,00,00,000/- ¼,d djksM+½ ls vf/kd fookfnr cdk;k dj jkf'k dk iSrkfyl izfr'krA

fof/k ds v/khu fdlh vkns'k ls vf/kjksfir 'kkfLr vFkok lwn ls mRiUu fookn fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lwn dh jkf'k dk nl izfr'krA fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lwn dh jkf'k dk nl izfr'krA fookfnr] ;FkkfLFkfr] 'kkfLr vFkok lwn dh jkf'k dk nl izfr'krA Li"Vhdj.k I & lek/kku&jkf’k esa Lohdr̀ dj dk Hkqxrku 'kkfey ugha gksxk ,oa i{kdkj Lohdr̀ dj dh laiw.kZ jkf’k tek djsxkA Li"Vhdj.k II & fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn bl lek/kku ;kstuk ds vkjaHk gksus ds iwoZ] 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 dh ekuh tk;sxh fdUrq lek/kku&jkf’k ls vf/kd tek jkf’k okil ugha dh tk,xhA Li"Vhdj.k III & fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn bl lek/kku ;kstuk ds vkjaHk gksus ds iwoZ] fdlh fookfnr jkf’k dks tek dj fn;k gks rks mDr jkf’k lek/kku&jkf’k dk Hkqxrku le>h tk,xh ,oa i{kdkj dks dsoy varj&jkf’k dk Hkqxrku djuk gksxkA

(2) rr~le; izoÙ̀k fdlh fof/k esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU;

izko/kkuksa ds v/khu jgrs gq,] fdlh ,sls fookn dk lek/kku gks pqdk ekuk tk;sxk] ftlds laca/k esa mi&/kkjk (1) ds v/khu fofufnZ"V jkf'k bl vf/kfu;e esa fofufnZ"V jhfr ls ,oa le; ds Hkhrj ljdkjh dks"kkxkj esa tek dj nh xbZ gS] vkSj mls fdlh vihyh; izkf/kdkjh ds le{k tkjh ugha j[kk tk,xkA v/;k; III fookn ds lek/kku dk rjhdk

4. lek/kku ds fy, vkosnuA& (1) fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj bl vf/kfu;e dh lekfIr ds iUnzg fnu iwoZ rd izi= lsV- I esa viuk vkosnu fofgr çkf/kdkjh ds le{k izLrqr djsxk ftlds lkFk

(d) ,d lkS :i;s dk ,MgsflHk U;k;ky; Qhl eqnzkad gksxk vkSj blds lkFk fof/k ds v/khu fu;qDr vFkok fofgr vFkok çkf/kdr̀ inkf/kdkjh }kjk fuxZr ek¡x&i= ,oa i{kdkj }kjk bl vk'k; dk ,d 'kiFk i= layXu gksxk fd blesa lfUufgr rF; lR; vkSj lgh gSaA ¼[k½ Lohdr̀ dj ds Hkqxrku ds leFkZu esa dj&Hkqxrku ds lk{; ,oa foojf.k;ksa dh çfr;k¡ layXu fd;s tk,axsA ¼x½ okf.kT;&dj la;qDr vk;qDr ¼vihy½ ;k okf.kT;&dj mik;qDr ¼vihy½ ds le{k yfEcr ekeyksa esa nk;j vihyh; vkosnu dh lR;kfir çfr layXu gksxh] (?k) okf.kT;&dj vk;qDr ds le{k yfEcr iqujh{k.k vkosnu ds ekeys esa iqujh{k.k vkosnu dh lR;kfir çfr layXu gksxh] (M-) U;k;kf/kdj.k ds le{k yfEcr vihy@iqujh{k.k vkosnu ds ekeys esa vihy@iqujh{k.k vkosnu dh lR;kfir izfr layXu gksxh]

(p) mPp U;k;ky; vFkok loksZPp U;k;ky; ds le{k] ;FkkfLFkfr] yfEcr jsQsjsUl vFkok fjV isVh'ku vFkok ,lŒ,yŒihŒ ds ekeys esa] lEcaf/kr jsQsjsUl vFkok fjV isVh'ku vFkok ,lŒ,yŒihŒ dh lR;kfir izfr layXu gksxh]

(2) mDr vkosnu izi= izko/kkfur rjhds ls Lokeh }kjk gLrk{kfjr ,oa lR;kfir gksxk vFkok QeZ ds ekeys esa QeZ dh vksj ls izkf/k—r lk>snkj vFkok fgUnq vfoHkkftr ifjokj ds ekeys esa ifjokj dk dÙkkZ vFkok dEiuh vf/kfu;e] 1956 ¼vf/kfu;e- 1/1956½ ds v/khu xfBr dEiuh vFkok fdlh fof/k ds v/khu xfBr fuxe ds ekeys esa] izca/k funs'kd vFkok izeq[k dk;Zikyd inkf/kdkjh vFkok lkslkbZVh vFkok Dyc vFkok O;fDr;ksa ds laxBu] vFkok O;fDr lewg vFkok ljdkjh foHkkx vFkok LFkkuh; izkf/kdkj ds ekeys esa] izeq[k dk;Zikyd inkf/kdkjh vFkok mlds 6 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 izHkkjh inkf/kdkjh vFkok lHkh ekeyksa esa ?kksf"kr izca/kd }kjk] vkosnu izi= izko/kkfur rjhds ls gLrk{kfjr ,oa lR;kfir gksxk% 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

(3) mi&/kkjk (1) ds v/khu vkosnu djusokys i{kdkj dks fofgr izkf/kdkjh dk dk;kZy; izkfIr ds izrhd :i esa izi= lsV II esa ,d izkfIr&jlhn nsxkA

5. vkosnu dk fu"iknuA& (1) /kkjk 4 dh mi&/kkjk (1) dh vko';drkvksa ds vuq:i tcrd vkosnu ugha gksxk rcrd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk% ijUrq fofgr izkf/kdkjh vkosnu izkfIr ds lkr fnuksa ds Hkhrj i{kdkj dks /kkjk 4 dh mi&/kkjk (1) dh vko’;drkvksa ds vuq:i vkosnu nkf[ky djus dk volj nsxk rFkk i{kdkj rnuq:i ,d **iqujhf{kr** vkosnu izi= lsV I esa nsxk ftlesa lcls Åij esa yky L;kgh ls iqujhf{kr 'kCn fy[kk gksxk;

ijUrq vkSj fd fofgr izkf/kdkjh rF;ksa vkSj ifjfLFkfr;ksaa ds vkyksd esa fyf[kr :i esa vfHkfyf[kr fd, tkus okys dkj.kksa ls] mDr lkr fnuksa dh vof/k dks ml vof/k ds fy, c<+k ldsxk ftls og mfpr le>saA

(2) ;fn i{kdkj mi&/kkjk (1) ds izFke ijUrqd esas izko/kkfur le; ds Hkhrj vFkok ;FkkfLFkfr] f}rh;

ijUrqd esa izko/kkfur foLrkfjr vof/k ds Hkhrj iqujhf{kr vkosnu nkf[ky djus esa foQy jgrk gS rks fofgr inkf/kdkjh izi= lsV III esa fyf[kr vkns'k }kjk vkosnu dks vLoh—r dj nsxk ftldh izfr] vLoh—fr dh frfFk ls lkr fnuksa ds Hkhrj] i{kdkj dks vxzlkfjr dh tk;sxh% ijUrq mi;qZDr vLoh—fr i{kdkj dks u;k vkosnu nkf[ky djus ls oafpr ugha djsxhA

(3) fofgr inkf/kdkjh] ;FkkfLFkfr] vkosnu vFkok iqujhf{kr vkosnu izkIr gksus ds lkr fnuksa ds Hkhrj mlesa nh xbZ fof'kf"V;ksa dh tkap djsxk vFkok djk;sxkA

(4) fofgr izkf/kdkjh] i{kdkj }kjk vkosnu izi= lsV- I esa miyC/k djkbZ xbZ fookfnr jkf'k vkSj lek/kku&jkf'k ds ifjek.k dh tk¡p djsxk vkSj ;fn ,slh tk¡p esa mDr nksuksa jkf'k;k¡ lgh ik;h tkrh gSa rks fofgr inkf/kdkjh ,slh tk¡p ds lkr fnuksa ds Hkhrj i{kdkj dks fyf[kr :i esa lek/kku jkf'k ljdkjh dks"kkxkj esa tek djus ,oa mi&/kkjk (6) ds [kaM (d) esa fofufnZ"V jhfr ls Hkqxrku ds lk{; ds :i esa pkyku dh izfr miyC/k djkus dh lwpuk nsxk% ijUrq ;fn ;FkkfLFkfr vkosnu vFkok iqujhf{kr vkosnu dh izkfIr ds iUnzg fnuksa ds vUnj i{kdkj dks ,slh dksbZ lwpuk ugha Hksth tkrh gS rks fookfnr&jkf'k ,oa lek/kku&jkf'k dh x.kuk vkSj lek/kku ds fy, vkosnu dks Loh—r le>k tk;sxk vkSj i{kdkj mi&/kkjk (6) ds [kaM (d) esa fofufnZ"V jhfr ls ,oa le; ds Hkhrj ,slh lek/kku&jkf'k tek djus ds fy, vxzlj gksxkA

(5) (d) ;fn mi&/kkjk (4) ds v/khu tk¡p esa fofgr izkf/kdkjh ikrk gS fd mi;qZDr x.kuk lgh ugha gS rks og izi= lsV IV esa vkns'k }kjk i{kdkj dks lwfpr djsxkA ([k) i{kdkj [kaM (d) esa fofufnZ"V vkns'k izkIr gksus ij [kaM (d) ds v/khu ikfjr vkns'k ds vkyksd esa lek/kku gsrq u;k vkosnu nkf[ky dj ldsxkA

(6) (d) mi&/kkjk (4) ds v/khu lwpuk izkIr gksus ij] i{kdkj fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ds fu;e 27 esa izko/kkfur jhfr ls /kkjk 3 esa fofufnZ"V lek/kku jkf'k dks ljdkjh dks"kkxkj esa tek djsxkA ([k) i{kdkj mi;qZDr lEiw.kZ lek/kku&jkf'k ds tek djus ds lkr fnuksa ds Hkhrj fookn dks okil ysus ds fufeÙk vkosnu mfpr U;k;ky; vFkok izkf/kdkj ds le{k nkf[ky djsxkA Li"Vhdj.kA& bl [kaM ds iz;kstukFkZ **mfpr U;k;ky; vFkok izkf/kdkj** 'kCn ls vfHkizsr gS&

(i) vihy ds ekeys esa] okf.kT;&dj la;qä vk;qä ¼vihy½ vFkok okf.kT;&dj mik;qDr ¼vihy½(

(ii) okf.kT;&dj la;qä vk;qä ¼iz'kklu½ ds le{k yfEcr fofo/k iqujh{k.k ds ekeys esa] okf.kT;&dj la;qä vk;qä ¼iz'kklu½(

(iii) okf.kT;&dj vk;qä ds le{k yfEcr iqujh{k.k vkosnu ds ekeys esa] okf.kT;&dj vk;qä(

(iv) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkosnu ds ekeys esa] U;k;kf/kdj.k(

(v) jsQsjsUl vFkok fjV isVh'ku ds ekeys esa] mPp U;k;ky;( vkSj

(vi) fo'ks"k vuqefr ;kfpdk (Special Leave Petition) ds ekeys esa Hkkjr dk loksZPp U;k;ky;A

(7) fofgr izkf/kdkjh mi&/kkjk (6) ds [kaM ¼d½ ds vuqlkj vko';d lEiw.kZ lek/kku jkf'k ds tek djus vkSj mi&/kkjk (6) ds [kaM ([k) ds vuqlkj vko';d okilh vkosnu nkf[ky djus ds lkr fnuksa ds Hkhrj] izi= lsV V esa fookn ds lek/kku dk vkns'k djsxkA 7 बहार गजट (असाधारण), 19 अग� त 2015

(8) mi /kkjk ¼7) ds v/khu fuEufyf[kr ekeyksa esa fookn lek/kku vkns'k ikfjr gksus ij&

(i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkns'k vFkok

(ii) jsQsjsUl vFkok

(iii) fjV isVh'ku vFkok

(iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho isVh'ku½ ,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV isVh'ku vFkok fo'ks"k vuqefr ;kfpdk okil ysus ds :i esa [kkfjt dj fn;s x;s gS vkSj fdlh vkns'k vFkok fdlh U;k;ky; vFkok U;k;kf/kdj.k ds U;k;kns'k esa fdlh izfrdwy ckr ds gksrs gq, Hkh] ,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV isVh'ku vFkok fo'ks"k vuqefr ;kfpdk i{kdkj }kjk dHkh ugha nf[ky dh x;h gSA

(9) mi&/kkjk (7) ds v/khu lek/kku vkns'k ikfjr gksus ij] fofgr izkf/kdkjh&

(d) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k dks NksM+dj] vihy vFkok iqujh{k.k fookn ds lek/kku ds ekeys esa] laxr dk;Zokgh esa] ,sls lek/kku ds iw.kZ C;ksjs ds lkFk bl vk'k; dk vkns'k vfHkfyf[kr djsxk fd fookn ds lek/kku gks tkus ds vkyksd esa bl dk;Zokgh dks pykus dh vko’;drk ugh gS( ([k) bl mi/kkjk ds [kaM (d) esa fofufnZ"V fookn vFkok U;k;kf/kdj.k] fdlh mPp U;k;ky; vFkok loksZaPp U;k;ky; ds le{k yfEcr ekeyksa dks NksM+dj] fookn ds lek/kku ds ekeys esa] lkr fnuksa ds Hkhrj lek/kku vkns'k dh lPph izfrfyfi lacaf/kr izkf/kdkjh dks Hkstsxk tgk¡ ,slk fookn yfEcr gS] vkSj mDr vkns'k izkIr gksus ij lEcaf/kr izkf/kdkjh laxr dk;Zokgh esa ,sls lek/kku ds iw.kZ C;ksjs ds lkFk bl vk’k; dk vkns'k vfHkfyf[kr djsxk fd fookn ds lek/kku gks tkus ds vkyksd esa bl dk;Zokgh dks pykus dh vko';drk ugha gSA Li"Vhdj.k% bl mi&/kkjk ds iz;kstukFkZ **laxr dk;Zokgh** 'kCn ls vfHkizsr gS fof/k ds v/khu ikfjr fdlh vkns'k ls mRiUu vihy] iqujh{k.k iqufoZyksdu] jsQsjsUl] fjV ihVh'ku vFkok fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho ihVh'ku½ dh dk;Zokgh vkSj blesa fdlh fof/k vFkok fcgkj ,oa mM+hlk yksd ekax olwyh vf/kfu;e] 1914 ds v/khu fu;qDr vFkok fofgr vFkok çkf/kdr̀ izkf/kdkjh }kjk izkjEHk vkSj muds le{k yfEcr dj] lwn vFkok 'kkfLr dh olwyh gsrq dk;Zokgh 'kkfey gksxhA izi= lsV- I fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu fookn ds lek/kku gsrq vkosnu dk izi= [ns[ksa /kkjk 4(1)] ds le{k ------------------------------------------------------------------- ------------------------------------------------------------------- eSa] ---------------------------------------------------------------¼iwjk uke lkQ v{kjksa esa½] firk ------------------------------------------------------------------------- fuokl LFkku--------------------------------------------------------------nwjHkk"k la[;k------------------------------- bZ&esy vkbZŒMhŒ--------------------------------------------- O;olk; dk uke-----------------------------------------------------------vFkok dh vksj ls -------------------------------------------------------------¼lk>snkj QeZ@dEiuh@,ŒvksŒihŒ@fgUnq vfoHkkftr ifjokj½ vkSj fcgkj foÙk vf/kfu;e] 1981@fcgkj ewY;of)Zr dj vf/kfu;e] 2005@vU; vf/kfu;e ds vUrxZr ftldh fuca/ku la[;k------------------------------------fuEufyf[kr okn ds lek/kku gsrq vuqjks/k djrk gw¡ % ¼d½ okn tgk¡ yfEcr gS-------------------------------------------------------------------------------------------- ¼[k½ fd;s x;s dfFkr nks"k ls mRiUu dk;Zokfg;ksa ds C;ksjs fuEuor~ gSa %& ¼x½ dj fu/kkZj.k o"kZ------------------------------------ds laoh{kk@djfu/kkZj.k@ iqudZjfu/kkZj.k@’kkfLr ;k lwn vf/kjksi.k ls mRiUu ekax i= tks eq>s@geyksxksa ij --------------------------------- ¼izkf/kdkjh dk uke½ ds }kjk rkfey djk;k 8 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 x;k gS] vlaxr gaS vkSj ,sls laoh{kk@dj fu/kkZj.k@iqudZjfu/kkZj.k@’kkfLr ;k lwn vf/kjksi.k vkns’k ds vUrxZr Lohdr̀ dj@fu/kkZfjr dj@’kkfLr@lwn dh jkf’k fuEuor~ gS %& ¼d½ Lohdr̀ dj dh jkf’k % ¼[k½ Lohdr̀ dj Hkqxrku dh jkf'k % ¼x½ ekaxi= la[;k ,oa frfFk % ¼?k½ ekaxi= ds vuqlkj ekax dh jkf'k % ¼M-½ çi= IX vFkok IX C lefiZr ugha fd;s tkus ds QyLo:i fu/kkZfjr dj dh jkf’k % ¼p½ ekax i= izkfIr dh frfFk % ¼N½ ekaxh xbZ dj dh jkf'k % ¼t½ ekaxh xbZ lwn dh jkf'k % ¼>½ ekaxh xbZ 'kkfLr dh jkf'k % ¼2½ *eSa@geyksx }kjk fu/kkZfjr jkf'k :Œ------------------------------¼vadksa esa½ ;k ,slh jkf'k ftlij lgefr gks] dk Hkqxrku dj okn 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 oknk djrk gw¡@djrs gSaA ?kks"k.kk eSa-----------------------------------------------------------------------¼uke lkQ v{kjksa esa½ ?kks"k.kk djrk gw¡ dh 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= lsV- II fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu ikorh dk izi= [ns[ksa /kkjk 4(2)] -------------------------------------------------------------------------------dk dk;kZy;

izkfIr la[;k frfFk izi= lsV I esa vkosnu-------------------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------ls izkIr fd;kA LFkku % izkIrdÙkkZ dk gLrk{kj ,oa inuke eqgj % izi= lsV- III fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu vLoh—r vkns'k dk izi= [ns[ksa /kkjk 5(2)] -------------------------------------------------------------------------------dk dk;kZy;

O;olk; dk uke ,oa Lo:i ftlds laca/k esa izi= lsV I esa vkosnu izkIr fd;k x;k gS % mDr O;olk; dk iw.kZ irk % fuca/ku la[;k % fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ,yŒihŒ@ jsQsjsUl la[;k % fookfnr ekax dh iz—fr % fookn ls lacaf/kr vof/k % 9 बहार गजट (असाधारण), 19 अग� त 2015 vkns'k vkids }kjk izi= lsV& I esa nkf[ky fd;k x;k mDr vkosnu ftldh bl dk;kZy; dh ikorh la[;k -------------------------- -----frfFk--------------------------------gS] vf/kfu;e dh /kkjk 5(1) ds vuq:i ugha gS vkSj vkxs vki mDr /kkjk 5(1) ds ijUrqd dh vko';drkvksa ds vuqlkj bls iqujhf{kr djkus esa foQy jgsa gSA bl izdkj izi= lsV 1 esa nkf[ky mDr vkosnu fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5 (2) ds ijUrqd ds vuqlkj vLoh—r fd;k tkrk gSA LFkku % gLrk{kj frfFk % inuke eqgj % Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi vapy izHkkjh---------------------------------------------------------------------------------------------------------------------------------------------------------------- --------@O;olk;h--------------------------------------------------------------------------------dks vxzlkfjrA LFkku % gLrk{kj frfFk % inuke eqgj % izi= lsV- IV fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5(5) ds v/khu vkns'k [ns[ksa /kkjk 5(5)] O;olk; dk uke ,oa Lo:i ftlds laca/k esa lek/kku ds fy, vkosnu izkIr fd;k x;k gS % izi= I dh ikorh la[;k ,oa frfFk % mDr O;olk; dk iw.kZ irk % fuca/ku la[;k % fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ,yŒihŒ@ jsQsjsUl la[;k fookfnr jkf'k dh iz—fr % fookn dh vof/k % vkns'k izi= lsV& I esa nkf[ky vkosnu dh dafMdk 2 esa vkids }kjk izfrosfnr lek/kku dh jkf'k :Œ---------------------------gS] ijUrq v/kksgLrk{kjh }kjk vf/kfu;e ds izko/kkuksa ds vuqlkj izxf.kr lek/kku dh ns; jkf'k :Œ-------------------vkrh gS ¼v/kksgLrk{kjh dk izx.ku layXu½ LFkku % gLrk{kj frfFk % inuke eqgj % Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi O;olk;h---------------------------------------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke 10 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 izi= lsV- V fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu lek/kku vkns'k [ns[ksa /kkjk 5(7)] O;olk; dk uke ,oa Lo:i ftlds laca/k esa ;g vkosnu izkIr fd;k x;k gS % mDr O;olk; dk iw.kZ irk % fuca/ku la[;k % fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ,yŒihŒ@ jsQsjsUl la[;k % fookfnr ekax dh iz—fr % fookn dh vof/k % /kkjk 3(1) ds lkFk layXu rkfydk esa fofufnZ"V vkosnd ds fo:) fookfnr ekax dh jkf'k % fookn ds fo:) fd;k x;k Hkqxrku % vkns'k fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5 dh mi&/kkjk 7 ds izko/kkuksa ds vuqlkj ,rn~ }kjk fookn ftlds C;ksjs mij fn;s x;s gSa] dk lek/kku fd;k tkrk gSA LFkku % gLrk{kj frfFk % inuke eqgj % Kkikad------------------------------------------------ fnukad------------------------------------------------------ izfrfyfi vapy izHkkjh-----------------------------------------------------------------------------------------------------------vapy@O;olk;h---------------------- ----------------------------------------------------------------------------------dks vxzlkfjrA LFkku % gLrk{kj frfFk % eqgj % inuke fcgkj&jkT;iky ds vkns'k ls] eukst dqekj, ljdkj ds la;qDr lfpoA 19 vxLr 2015 la0 ,y0th0&1&13@2015@yst% 112 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 13 vxLr 2015 dks vuqer fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd̀r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns'k ls] eukst dqekj, ljdkj ds la;qDr lfpoA 11 बहार गजट (असाधारण), 19 अग� त 2015 THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015 [Bihar Act 14, 2015] 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 its stood before it’s repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)] and disputes arising from proceedings till financial year 2010-11 under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity duty Act.1948 (Bihar Act 36 of 1948) and the Bihar Tax on Advertisement Act,2007.

Be it enacted by the Legislature of the State of Bihar in the Sixty sixth year of the Republic of India as follows:-

1. Short title, extent, commencement and eligibility criteria– (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2015.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come into force at once and effective upto three months from the date of its notification.

(4) It shall be applicable to all such disuputes arising out from the proceedings under the law till the financial year 2010-11 and application for settlement of dispute shall be furnished before fifteen days of the expiry of the Act and payament of settlement amount shall be deposited till the expiry of the Act.

CHAPTER I Preliminary

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

(a) “admitted tax” means the amount of tax admitted as being payable in the returns filed by the party under the law;

(b) “appeal” means an appeal under the law pending before the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy 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;

(d) “dispute” means an appeal, revision, review, reference, Writ Petition or Special Leave Petition arising out of any order passed under the law and pending before, as the case may be, the following: –

(i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal),

(ii) the Joint Commissioner of Commercial Taxes (Administration),

(iii) the Commissioner of Commercial Taxes,

(iv) Commercial Taxes, Tribunal,

(v) the High Court,

(vi) the Supreme Court of India, and includes,

(1) a levy of tax, interest or penalty by an authority appointed or prescribed or authorized under the law or, 12 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015

(2) a proceeding for recovery of tax, interest 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;

(e) In respect of a dispute “disputed amount” means, any tax, interest or penalty which is not admitted as being payable by the party;

(f) “form” means a form appended to this Act ;

(g) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as its 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 Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity Duty Act, 1948 (Bihar Act 36 of 1948) and Bihar Tax on Advertisement Act,2007.

(h) “party” means a person who files an application under this Act for settlement of any dispute;

(i) “Act” means the Bihar Settlement of Taxation Disputes Act, 2015;

(j) “prescribed authority”, for the purposes of this Act, means:

(i) In respect of any appeal pending, the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), before whom appeal is pending;

(ii) the Commissioner of Commercial Taxes, in respect of any revision petition pending before the Commissioner or before the Tribunal or in respect of any Writ Petition or reference pending before any High Court or any Special Leave Petition pending before the Supreme Court of India,

(iii) the Joint Commissioner of Commercial Taxes (Administration) Incharge of the concerned Division, in any other case;

(k) “revision” means a petition for revision under the law pending before the Commissioner of Commercial Tax appointed under section 9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar Value Added Tax Act, 2005 or Tribunal under the Act ;

(l) “settlement amount” means the amount upon payment of which the dispute shall be settled;

(m) “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

(n) “turnover returned” means the gross turnover recorded in the returns filed by the party under the law;

(o) other expressions not defined herein shall have the meanings respectively assigned to them under the law.

CHAPTER II Settlement of Disputes

3. Settlement amount – (1) where the dispute relates to proceeding till financial year 2004-05, the settlement amount shall be at the rate specified in column (3) or (4) or (5) of the amount of dispute as mentioned in column (2) of the Table- I, and where the dispute relates to proceeding from financial year 2005-06 to financial year 2010-11, the settlement amount shall be as per Table-II below :- 13 बहार गजट (असाधारण), 19 अग� त 2015 Table- I Sl.

No.

Amount of arrear in dispute On payment made within one month from the date of commencement of this Act On payment made after one month but before expiry of two months from the date of commencement of this Act On payment made after two months from the date of commencement of this Act, till the expiry of this Act 1 2 3 4 5

1. Dispute arising out of non-submission of Form-IXC or Form IX in support of any claim preferred under Part I of the Bihar Finance Act, 1981.

Ten percent of disputed amount of tax.

2. Where the amount of arrear tax in dispute does not exceed Rs.

10,00,000 (Ten Lakh) other than mentioned in Sl.

No. 1.

Twenty three percent of arrear tax in dispute Twenty four percent of arrear tax in dispute Twenty five percent of arrear tax in dispute

3. Where the amount of arrear tax in dispute exceeds Rs.

10,00,000 (Ten Lakh) but does not exceed Rs.

1,00,00,000(one crore) other than mentioned in Sl.

No. 1.

Rs. 2,30,000 (Two Lakh thirty thousand) plus thirty percent of the amount by which the amount of arrear tax in dispute exceeds Rs.

10,00,000 (Ten Lakh).

Rs. 2,40,000 (Two Lakh forty thousand) plus thirty one percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).

Rs. 2,50,000 (Two Lakh fifty thousand) plus thirty two percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).

4. Where the amount of arrear tax in dispute exceeds Rs.

1,00,00,000 (one crore) other than mentioned in Sl.

No. 1.

Rs. 29,30,000 (Twenty nine Lakh thirty thousand) plus thirty eight percent of the amount by which the amount of arrear tax in dispute exceeds Rs.

1,00,00,000 (one crore).

Rs. 30,30,000 (Thirty Lakh thirty thousand) plus thirty nine percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).

Rs. 31,30,000 (Thirty one Lakh thirty thousand) plus forty percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).

14 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 Sl.

No.

5. For dispute arising out of an order levying penalty or interest under the law Ten percent of disputed amount of penalty or interest, as the case may be Ten percent of disputed amount of penalty or interest, as the case may be Ten percent of disputed amount of penalty or interest, as the case may be Table- II Sl.

No.

1. For the amount of arrear tax in dispute does not exceed Rs. 10,00,000 (Ten Lakh) .

Twenty eight percent of arrear tax in dispute Twenty nine percent of arrear tax in dispute Thirty percent of arrear tax in dispute

2. For the amount of arrear tax in dispute exceeds Rs.

10,00,000 (Ten Lakh) but does not exceed Rs.

1,00,00,000 (one crore).

Rs. 2,80,000 (Two Lakh eighty thousand) plus thirty five percent of the amount by which the amount of arrear tax in dispute exceeds Rs.

10,00,000 (Ten Lakh) .

Rs. 2,90,000 (Two Lakh ninety thousand) plus thirty six percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) .

Rs. 3,00,000 (Three Lakh) plus thirty seven percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) .

3. For the amount of arrear tax in dispute exceeds Rs.

1,00,00,000 (one crore).

Rs. 34,30,000 (Thirty four Lakh thirty thousand) plus forty three percent of the amount by which the amount of arrear tax in Rs. 35,30,000 (Thirty five Lakh thirty thousand) plus forty four percent of the amount by which the amount of arrear tax in Rs. 36,30,000 (Thirty six Lakh thirty thousand) plus forty five percent of the amount by which the amount of arrear tax in 15 बहार गजट (असाधारण), 19 अग� त 2015 Sl.

No.

1,00,00,000 (one crore).

dispute exceeds Rs. 1,00,00,000 (one crore).

4. For dispute arising out of an order levying penalty or interest under the law Ten percent of disputed amount of penalty or interest, as the case may be Ten percent of disputed amount of penalty or interest, as the case may be Ten percent of disputed amount of penalty or interest, as the case may be

Explanation I. - Settlement amount shall not include payament of admitted tax and the party shall deposite total amount of admitted tax.

Explanation II. - If a party wishing to settle a dispute, has already deposited any amount of dispute which is equal or more than the settlement amount, before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount. Although the amount deposited in excess of the settlement amount will not be refunded.

Explanation III. - If a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount and the party will have to pay the difference amount only.

(2) 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 subsection (1) has been deposited into Government Treasury, in the manner and within the time specified in this Act, shall be deemed to have been settled and it shall not be proceeded before any appellate authority.

CHAPTER III Manner of Settlement of Disputes

4. Application for settlement – (1) Any party wishing to settle a dispute shall furnish to the prescribed authority, an application in form SET-I, before fifteen days of the expiry of the Act-

(a) bearing adhesive court-fee stamp for one hundred rupees and shall be accompanied by notice of demand issued by an authority appointed or prescribed or authorized under the law and an affidavit by the party to the effect that the facts contained therein are true and correct,

(b) accompanied by copies of returns and proof of tax payment in support of payment of admitted tax,

(c) accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Tax (Appeal) or Deputy Commissioner Commercial Tax (Appeal), 16 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015

(d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Tax,

(e) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before the Tribunal,

(f) accompanied by a certified copy of the reference or Writ Petition or Special Leave Petition, in the case of a reference or Writ Petition or Special Leave pending before the High Court or Supreme Court, as the case may be,

(2) The said application will be signed and verified in the manner 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:

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 there months, as may be specified in the said notification.

(3) The office of the prescribed authority shall grant a receipt in form SET-II to the party making an application under sub-section (1) as token of receipt of the said application.

5. Disposal of application –(1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of sub-section (1) of section 4:

Provided that the prescribed authority shall afford an opportunity to the party to make the application conform to the requirements of sub-section (1) of Section 4 within seven days of the receipt of the application and file a revised application accordingly in form SET-I mentioning therein the word “Revised” in red ink at the top thereof:

Provided further that the prescribed authority may, for reasons to be recorded in writing, extend the said period of seven days for such further period of time as is deemed fit in the facts and circumstances of the case.

(2) If the party fails to file revised application within the time provided in the first proviso to sub-section(1) or, as the case may be, within the extended period, as provided in the second proviso thereto, the prescribed authority shall reject the application by an order in writing in form SET-III, a copy of which shall be forwarded to the party within seven days of the application being rejected.

Provided that the rejection as aforesaid shall not debar the party from filing a fresh application.

(3) The prescribed authority shall, within seven days of the receipt of the application or the revised application, as the case may be, verify, or cause to be verified, the particulars set forth therein.

(4) The prescribed authority shall verify the computation of disputed amount and the settlement amount furnished by the party in the application in form SET-I and, if upon such verification, the said two amounts found to be correct, the prescribed authority shall, within seven days of such verification, intimate the party in writing to deposit the settlement amount into Government Treasury and furnish the copy of the challan evidencing such payment within the time and in the manner specified in Clause (a) of sub-section (6);

Provided that if no such intimation is sent to the party within fifteen days of the receipt of the application or the revised application, as the case may be the computation of 17 बहार गजट (असाधारण), 19 अग� त 2015 the disputed amount, the settlement amount and the application for settlement shall be deemed to have been accepted and the party shall proceed to deposit the settlement amount as so deemed within the time and in the manner specified in Clause (a) of sub-section (6).

(5)(a) If upon verification under sub-section (4) the prescribed authority finds that the computation, as aforesaid, is not correct, he shall, by an order in Form SET-IV, intimate the party,

(b) The party may, on receipt of the order specified in clause (a), file a fresh application for settlement in view of the order passed under clause (a).

(6)(a) Upon receipt of the intimation under sub-section (4), the party shall deposit into Government Treasury, in the manner provided in rule 27 of the Bihar Value Added Tax Rules, 2005, the settlement amount specified in Section- 3,

(b) The party shall, within seven days of the deposit of the entire settlement amount as aforesaid, file before the appropriate Court or authority a petition withdrawing the dispute.

Explanation – For the purposes of this clause the expression “appropriate Court or authority” shall mean;

(i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), in case of an appeal;

(ii) the Joint Commissioner of Commercial Taxes (Administration), in case of a miscellaneous revision pending before the Joint Commissioner of Commercial Taxes (Administration);

(iii) the Commissioner of Commercial Taxes, in case of a revision petition pending before the Commissioner of Commercial Taxes;

(iv) the Tribunal, in case of a revision petition pending before the Tribunal;

(v) the High Court, in case of a reference or Writ Petition; and

(vi) the Supreme Court of India, in case of a Special Leave Petition.

(7) The prescribed authority shall, within seven days of the deposit of the entire settlement amount, as required by clause (a) of sub-section (6), and filing of the withdrawal petition, as required by clause (b) of sub-section (6), make an order in form SET-V settling the dispute.

(8) 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 sub-section (7), the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been dismissed as withdrawn and notwithstanding anything to the contrary contained in any order or judgment of any Court or Tribunal, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed never to have been preferred by the party.

(9) Upon an order of settlement being passed under sub-section (7), the prescribed authority shall –

(a) in the case of settlement of a dispute relating to an appeal or revision, other than a revision pending before the Tribunal, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement,

(b) in the case of a settlement of a dispute (other than a dispute specified in clause

(a) of this sub-section or a dispute pending before the Tribunal, any High Court or the Supreme Court) communicate, within seven days, to the authority before which such dispute 18 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 is pending, a true copy of the order of settlement and the concerned authority shall, upon receipt of the said order, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement.

Explanation- For the purposes of this sub-section, the expression “relevant proceeding” shall mean the proceeding of appeal, revision, review, reference, writ Petition or Special Leave Petition arising out of any order passed under the law and shall include a proceeding for recovery of tax, interest or penalty initiated by and pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914.

FORM SET-I (Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2015) [See Section 4(1)] Before the ……………………………..

……………………………..

I, ……………………… (full name in block letters), son of …………….. residing at ………………………., Telephone No…………………… email Id…………………………………..*carrying on business under the trade name ………………………………….. or on behalf of the ………………… ……….(name of the *partnership firm/company/AOP/HUF/etc.) and having registration No. ……….. under the Bihar Finance Act, 1981, Bihar Value Added Tax Act, 2005 /Other Acts request that the following case be settled.

*A The case is pending before the ………………………………………….

*B The details of proceedings arising out of an offence alleged to have been committed are as follows :- *C A notice of demand arising out of scrutiny/assessment/reassessment imposition of penalty or interest for the year ………… has been served on *me/us by ………………. (name of the authority), which is inconsistent and the amount of admitted tax/assessed tax/penalty/interest in such order of scrutiny/assessment/reassessment penalty or interest are given below –

(a) Amount of admitted tax :

(b) Amount paid as admitted tax :

(d) Amount of dues as per demand notice :

(e) Tax levied due to non filing of form IX or IXC under Bihar Finance Act, 1981 :

(f) Balance amount of assessed tax :

(f) Amount of interest imposed :

(g) Amount of penalty levied :

2. *I/We want to get the case(s) settled upon payment of Rs. ………… (in figures) or such sum as may be agreed upon. *I/We undertake to pay the amount as may be agreed upon in the appropriate Government Treasury within such time as may be directed.

19 बहार गजट (असाधारण), 19 अग� त 2015 Declaration:

I, ……………………….. (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.

Date : (Signature of the applicant) *Strike out whichever is not applicable. (Status).

SET-II (Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 4(2)] Office of the ……………………… Receipt No.

Date – Received from ………………………. an application in form SET-I Place : Signature of receiving officer Seal : Designation SET-III (Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(2)] Office of the ………………………… Name and style of business in respect of which application in form SET-I has been received:

Complete Address of said business:

Registration number:

Case/CWJC/SLP/Reference No. of dispute:

Nature of demand involved in dispute:

Period to which dispute relates:

Order The aforesaid application in form SET-I filed by you and acknowledged vide receipt No.

………….. date …………. of this office does not conform to the requirements of section 5(1) of the Act and you have further failed to revise the same in accordance with the requirements of the provisos to the said section 5(1). Thus, the said application in form SET-I is here by rejected in accordance with the provisions of section 5(2) of the Bihar Settlement of Taxation Disputes Act , 2015.

Place : Signature Date : Designation Seal :

Memo No. Date – Copy forwarded to ……………………………. (Circle Incharge), …………… Circle / ……………………… (Dealer).

Place : Signature Date : Designation Seal :

20 ॢबह�र गजट [स�ध�रण�� 19 अग� त 2015 Form SET-IV (Order under section 5(5) of the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(5)] Name and style of business in respect of which application for settlement has been received:

Receipt No. and date vide which application in form SET-I acknowledged:

Complete Address of said business :

Registration number:

Case/CWJC/SLP/Reference No. of dispute:

Nature of demand involved in dispute:

Period to which dispute relates:

Order The amount payable on settlement as reported by you vide para 2 of the application in form SET-I filed by you is rupees ……………………………. But the amount payable by you on settlement as computed by the undersigned in terms of the provisions of the Act comes to rupees ……………………………… (computation of the undersigned enclosed.

Place : Signature Date : Designation Seal:

Memo No. Date- Copy forwarded to ……………………….. (Dealer) Place : Signature Date : Designation Seal :

Form SET-V (Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(7)] Name and style of business in respect of which this application has been received:

Complete Address of the said business:

Registration number:

Case/CWJC/SLP/Reference No. of dispute:

Nature of demand involved in dispute:

Period to which dispute relates:

Amount of demand raised on applicant in respect of the disputes specified in the Table appended to section 3(1).

Payment made in relation to the dispute:

21 बहार गजट (असाधारण), 19 अग� त 2015 Order The dispute whose details are set out above is hereby settled in accordance with the provisions of sub-section (7) of section 5 of the Bihar Settlement of Taxation Disputes Act ,

2015.

Place : Signature Date : Designation Seal:

Memo No. Date- Copy forwarded to …………………………………….. (Circle Incharge), ……………… Circle/ …………………… (dealer) Place : Signature Date : Designation Seal:

By order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to Government.

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The Bihar Settlement of Taxation Disputes Act, 2015

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