LexThe BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2021
Bihar · state statute
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fof/k foHkkx fof/k foHkkx fof/k foHkkx fof/k foHkkx
———
vf/klwpuk vf/klwpuk vf/klwpuk vf/klwpuk
31 31 31 31 ekpZ 2021 ekpZ 2021 ekpZ 2021 ekpZ 2021
laŒ ,yŒthŒ&01&17@2020&2163@ystA —fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk fuEufyf[kr
vf/kfu;e] ftlij egkefge jkT;iky fnukad 27 ekpZ 2021 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k dh
lwpuk ds fy;s izdkf'kr fd;k tkrk gSA
fcgkj&jkT;iky ds vkns’k ls]fcgkj&jkT;iky ds vkns’k ls]fcgkj&jkT;iky ds vkns’k ls]fcgkj&jkT;iky ds vkns’k ls]
ihŒlhŒ pkS/kjh]ihŒlhŒ pkS/kjh]ihŒlhŒ pkS/kjh]ihŒlhŒ pkS/kjh]
ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA
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[fcgkj vf/kfu;e 8] 2021⁄
fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2021
fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981 ½ [tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005
¼vf/kfu;e 27/2005 ½ dh /kkjk 94 }kjk fujflr fd;s tkus ds iwoZ FkkA ] fcgkj ewY;of)Zr dj vf/kfu;e] 2005
¼vf/kfu;e 27/2005 ½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØ h gsrq ekyksa ds ços'k ij dj vf/kfu;e]
1993] ¼fcgkj vf/kfu;e 16@1993½ fcgkj gksVy foykl oL rq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988 ½]
fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj vf/kfu;e] 2007]
[tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ
FksA ], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 3 6@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018
¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk ] vkSj dsUnzh; fcØh dj vf/kfu;e]
1956 ¼vf/kfu;e 74/1956 ½] ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku gsrq vf/kfu;eA
Hkkjr&x.kjkT; ds cgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks %&
v/;k; I
izkjfEHkd
1. laf{kIr uke] foLrkj vkSj izkjEHkA&
(1) ;g vf/kfu;e fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2021 dgk tk ldsxkA
(2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
(3) bl vf/kfu;e ds mica/k fnukad 21 flrEcj] 2020 ds iz Hkko ls izo`r gq, ekus tk;saxs vkSj mDr
frfFk lss N% eghus dh vof/k ds fy, ykxw jgsaxs %\
ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa izdkf 'kr vf/klwpuk }kjk] mDr N% ekg
dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ"V vof/k rd ijUrq N% ekg ls vuf/kd ds fy, c<+k
ldsxhA
2. ifjHkk"kk,aA& bl vf/kfu;e esa tc rd fd lanHkZ esa vU;Fkk visf{kr u gks&
(d) ** vf/kfu;e ** ls vfHkizsr gS fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2021(
¼[k½ **Loh—r dj** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk nkf[ky f oojf.k;ksa esa Lohdkj dh
xbZ ns; dj dh jkf'k(
¼x½ **vihy** ls vfHkizsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981] Hkkx 1 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 jkT;&dj vij vk;qä ¼vihy½ vFkok jkT;&dj la;qä v k;qDr ¼vihy½ ds le{k
yfEcr vihy(
¼?k½ **fookfnr cdk;k dj] 'kkfLr] C;kt ;k QkbZu** ls vfHkizsr gS] &
¼i½ fu/kkZfjrh }kjk fof/k ds v/khu dj fu/kkZj.k] iqu dZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k
ikfjr vFkok fd;s x;s fdlh vU; vkns'k ds vuqlj.k esa Hkqxrs; dj] pkgs ftl
uke ls tkuk tk,] ;k
¼ii ½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh ij vkjksfir 'kkfLr] ;k
¼iii ½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] ;k
¼iv ½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; QkbZu(
¼M-½ **fookn** ls vfHkizsr gS vihy] iqujh{k.k] fofo/k iqujh{k.k] iqufoZyksdu] jsQsjsa'k ds ek/;e ls
dksbZ dk;Zokgh ;k fof/k ds v/khu fdlh dj] C;kt] Qkb Zu ;k 'kkfLr ds ikfjr vkns'k ds
vuqlj.k esa dksbZ ;kfpdk] tks twu] 2017 ds 30osa fnu ;k mlls igys lekIr gksus okyh fdlh
Hkh vof/k ds laca/k esa fof/k ds v/khu fu;qDr fdlh izkf/kdkj ;k fVªC;wuy ;k] ;Fkk fLFkfr]
mPp U;k;ky; ;k mPpre U;k;ky; ds le{k fnukad 31 vxLr] 2020 dks yafcr gksA
Li"Vhdj.k I& bl [k.M ds iz;kstukFkZ **fookn** esa 'kkfey gS(
¼i½ ,slh dksbZ ysoh ftlds vuqlkj ljdkjh [ktkus esa i w.kZ jkf'k dk Hkqxrku ugha fd;k x;k
gS] ;k
¼ii ½ 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 iz kjEHk dh x;h vFkok ds le{k
yfEcr fdlh dj] C;kt] QkbZu vFkok 'kkfLr dh olwyh gsrq dk;Zokgh(
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¼p½ **fookfnr jkf'k**] fdlh fookn ds laca/k esa] ls vfHkizsr gS dksbZ dj] C;kt] QkbZu vFkok
'kkfLr dh jkf'k tks fof/k ds v/khu dj fu/kkZj.k] iq udZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k fd;s
x;s vFkok ikfjr fd;s x;s fdlh vU; vkns'k ds vuqlj.k esa] i{kdkj ds ikl Hkqxrs; ds :i
esa fu/kkZfjr fd;k x;k gS(
(N) **fof/k** ls vfHkizsr gS fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981 ½ [tks fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005 ½ dh /kkjk 94 }kjk fujflr fd;s
tkus ds iwoZ FkkA ] fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005 ½] fcgkj
LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ek yksa ds ços'k ij dj vf/kfu;e] 1993]
¼fcgkj vf/kfu;e 16@1993½ fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj
vf/kfu;e 5/1988 ½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e
XXXV/1948 )] fcgkj foKkiu ij dj vf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj
vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk 173 }kjk fujflr fd, tkus ds iwoZ FksA ],
fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36 @1948½ [tks fcgkj fo|qr 'kqYd
vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 }kjk fujflr fd, tkus ds iwoZ Fkk ]
vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956 ½
(t) **i{kdkj** ls vfHkizsr gS dksbZ O;fDr tks fof/k ds v/khu fook n dk ,d i{kdkj gks vkSj bl
vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks(
¼>½ ^^fofgr** ls vfHkizsr tks bl vf/kfu;e ds v/khu cuk;h x;h fu;ekoyh esa fofgr gS(
(´) bl vf/kfu;e ds iz;kstukFkZ **fofgr izkf/kdkjh** ls vfHkizsr gS oSls inkf/kdkjh tks fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 esa of.kZr gSa(
(V) **iqujh{k.k** ls vfHkizsr gS fof/k ds v/khu iqujh{k.k ds fy, vko snu] 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 fof/k ds v/k hu xfBr U;k;kf/kdj.k ds le{k
yfEcr gks(
¼B) fdlh fookn ds lanHkZ esa ^^lek/kkfur** ls vfHkizsr gS ,sls fookn ls lacaf/kr dk;Zokgh dk
fuiVkjk vkSj lekiu(
(M) **lek/kku jkf'k** ls vfHkizsr gS og jkf'k ftldk Hkqxrku djus ij fook n dk lek/kku gks
tk;sxk(
¼<) bl vf/kfu;e ds iz;kstukFkZ ^^oS/kkfud ?kks"k.kk&[email protected]&i=** ls vfHkizsr gS oSls
?kks"k.kk [email protected] i= ftldk mYys[k dsUnzh; fcØh&dj ¼jftLVªs”ku ,oa ldykorZ½
fu;ekoyh] 1957 ds fu;e 12 esa gS] vkSj blesa fof/k ds v/khu cuk;s x;s fdlh vU; fu;e
ds varxZr fofgr dksbZ ?kks"k.kk i= Hkh 'kkfey gS(
¼.k ) ^^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(
(r) 'kCn ;k vfHkO;fDr;k¡ tks blesa ifjHkkf"kr ugha gSa] ds ogh vFkZ gksaxs tks fof/k ;k mlds v/khu
cuk;s x;s fu;eksa esa Øe'k% muds izfr leuqnsf'kr fd, x, gksaA
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v/;k; II
fookn dk lek/kku
3. lek/kku jkf'kA&
¼1½ bl vf/kfu;e ds vU; izko/kkuksa ds v/khu fof/k ds rgr~ yafcr fookn dk lek/kku i{kdkj ds
}kjk bl fufeÙk fn, x, vkosnu ij uhps layXu rkfydk d s dkWye&3 esa fofufnZ"V lek/kku
jkf'k ds Hkqxrku ij fd;k tk ldsxkA
Rkkfydk
Øe la0 fookn dh izd`fr lek/kku jkf 'k
1 2 3
1. fdlh oS/kkfud izek.k&i= vFkok
?kks"k.kk&i= dks izLrqr ;k
miLFkkfir djus esa foQyrk ds
dkj.k l`ftr cdk;k dj
vkosnu djus dh rkjh[k rd vkosnd ds ikl miyC/k
oS/kkfud izi=ksa esa lfUufgr dj jkf'k ds lek;kstu d s
i'pkr~ fookn ds cdk;k jkf'k dh 'ks"k jkf'k dk 100%
;k ,slh cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xb Z
jkf'k] tks Hkh vf/kd gks(
2. vU; cdk;k dj fookn esa cdk;k dj jkf'k dk 35% ;k ,slh cdk;k
jkf”k ds en esa iwoZ ls Hkqxrku dh xbZ jkf”k] tks H kh
vf/kd gks(
3. fof/k ds v/khu fdlh vkns'k ds
ek/;e ls vf/kjksfir 'kkfLr ;k
C;kt ;k QkbZu ls mRiUu
fookn
fookfnr 'kkfLr ;k C;kt ;k QkbZu ] ;FkkfLFkfr] dh
jkf'k dk 10% ;k ,sls cdk;k jkf”k ds en esa iwoZ ls
Hkqxrku dh xbZ jkf”k] tks Hkh vf/kd gks(
Li"Vhdj.k& bl mi/kkjk ds iz;kstukFkZ vfHkO;fDr ** lek/kku jkf”k** esa Lohd`r dj cdk;k ds fo:)
Hkqxrku dh xbZ dksbZ jkf”k 'kkfey ugha gksxh ,oa i{kdkj Lohd`r dj dh laiw.kZ jkf”k tek djsxkA
¼2½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdk j us ;fn fookn ds lanHkZ esa fdlh jkf”k dks
tek dj fn;k gks rks mDr jkf”k dks lek/kku jkf”k ds en esa Hkqxrku le>k tk,xk ,oa i{kdkj
dks dsoy varj jkf”k dk Hkqxrku djuk gksxkA
¼3½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us 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 ds
en esa Hkqxrku ekuh tk;sxh fdUrq lek/kku jkf'k ls vf/kd tek jkf”k okil ugha dh tk,xhA
¼4½ rr~le; izo`Ùk 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 l ek/kku gks pqdk ekuk tk;sxk] ftlds laca/k
esa mi&/kkjk (1) ds v/khu fofufnZ"V jkf'k] fofufnZ"V jhfr ls ,oa le; ds Hkhrj ljdkjh
dks"kkxkj esa tek dj nh xbZ gS] vkSj mls fdlh izkf/kdkjh ;k U;k;ky; ds le{k tkjh ugha j[kk
tk,xkA
¼5½ fuEufyf[kr ekeyksa&
(i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkns'k] vFkok
(ii) jsQsjsUl] vFkok
(iii) fjV fiVh'ku] vFkok
(iv) fo'ks"k vuqefr ;kfpdk ¼Lis'ky yho fiVh'ku½A
esa vf/kfu;e dh /kkjk 5 ds vUrxZr fookn lek/kku v kns'k ikfjr gksus ij ,slk ekuk tk;sxk fd mDr
iqujh{k.k] jsQsjsUl] fjV fiVh'ku vFkok fo'ks"k vuqefr ;kfpdk iwoksZDr lek/kku ds rgr fu"ikfnr dj nh xbZ gSA
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v/;k; III
fookn ds lek/kku dk rjhdk
4. lek/kku ds fy, vkosnuA& fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vk osnu fofgr
inkf/kdkjh ds le{k ,sls izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr djsxk tSlk fd fofgr fd;k tk;A
5. vkosnu dk fu"iknuA&
(1) /kkjk 4 ,oa rnSo cuh fu;ekoyh esa of.kZr vof/k ,oa vko';drkvksa ds vuq:i tcrd vkosnu
ugha gksxk rc rd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk%
¼2½ /kkjk 4 ds vUrxZr lefiZr vkosnu ds laca/k esa ,slh jhfr vkSj le; lhek ds vUrxZr dkjZokbZ
dh tk;sxh tSlk fd fofgr fd;k tk;A
6. fu;eksa dks cukus dh 'kfDrA &
(1) ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kksa dks d k;kZfUor djus ds fy, fu;e cuk
ldsxhA
(2) mi/kkjk ¼1½ ds mica/kksa ds lkekU;rk ij izfrdwy izH kko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh
ekeys ds fy, fu;e cuk ldsxh ftUgsa fofgr djus dh vi s{kk bl vf/kfu;e }kjk dh x;h gS
;k ftudh ckor fu;e izko/kku fd;s tkrs gSaA
7- fujlu ,oa O;ko`fÙkA&
¼1½ fcgkj djk/kku fooknksa dk lek/kku ¼f}rh;½ v/;kns ”k] 2020 ¼fcgkj v/;kns'k la[;k&01] 2021½
blds }kjk fujflr fd;k tkrk gSA
¼2½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx esa
fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk “kfDr;ksa
ds iz;ksx esa fd;k x;k ;k dh x;h le>h tk;sxh] ekuks ;g vf/kfu;e ml fnu izo`Ùk Fkk]
ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA
ihŒlhŒ pkS/kjh]ihŒlhŒ pkS/kjh]ihŒlhŒ pkS/kjh]ihŒlhŒ pkS/kjh]
ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA
———
31 31 31 31 ekpZ ekpZ ekpZ ekpZ 2021 2021 2021 2021
laŒ ,yŒthŒ&01&17@2020 &2164@yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge
jkT;iky }kjk fnukad 27 ekpZ 2021 dks vuqer fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2021
¼fcgkj vf/kfu;e 8] 2021½ dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kd kj ls blds }kjk
izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk
vaxzsth Hkk"kk esa izkf/kd`r ikB le>k tk;sxk A
fcgkj&jkT;iky ds vkns’k ls]
ihŒlhŒ pkS/kjh ihŒlhŒ pkS/kjh ihŒlhŒ pkS/kjh ihŒlhŒ pkS/kjh]]]]
ljdkj ds lfpoA
[Bihar Act 8, 2021]
THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2021
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 it stood before its repeal by
section 94 of the Bihar Value Added Tax Act, 2005 ( Act 27 of 2005)],the Bihar Value Added
Tax Act, 2005 (Act 27 of 2005),the Bihar Tax on Ent ry of goods into Local Areas for
Consumption, use or Sale Therein Act, 1993 (Bihar A ct No16 of 1993), the Bihar Taxation
on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 198 8), the Bihar Entertainment Tax Act,
1948 (Bihar Act XXXV of 1948),the Bihar Tax on Adve rtisement Act,2007,[as they stood
before their repeal by section 173 of the Bihar Goo ds and Services Tax Act, 2017(BiharAct
No. 12 of 2017)],the Bihar Electricity Duty Act.194 8 (Bihar Act 36 of 1948)[as it stood
6 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61 31 माच/g91 2021
before its repeal by section 23 of the Bihar Electr icity DutyAct, 2018 (Act 4 of 2018yh)] and
the Central Sales Tax Act, 1956 (Act 74 of 1956),
BE it enacted by the Legislature of the State of Bi har in the Seventy Second year of
the Republic of India as follows:-
CHAPTER I
Preliminary
1. Short title, extent and commencement.—
(1) This Act may be called the Bihar Settlement of Taxation Disputes Act,
2021.
(2) It shall extend to the whole of the State of Bi har.
(3) The provisions of this Act shall be deemed to have come into force on the
21 st day of September, 2020 and shall remain in force for a period of six
months from the said date:
Provided that the State Government may, by a noti fication published
in the official Gazette in this behalf, extend the said period of six months
by such further period, not exceeding six months, a s may be specified in
the said notification.
2. Definitions .–In this Act, unless otherwise required in the context –
(a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2021;
(b) “admitted tax” means the amount of tax admitted as being payable in the
returns filed by the party under the law;
(c) “appeal” means an appeal under the law pending before the A dditional
Commissioner of State Tax (Appeals) or the Joint Co mmissioner of
Commercial Taxes (Appeal) appointed and having terr itorial jurisdiction
under section 9 of the Bihar Finance Act, 1981, Par t I or section 10 of the
Bihar Value Added Tax Act, 2005;
(d) “arrear tax, penalty, interest or fine in dispute” means,-
(i) tax, by whatever name called, payable by an as sessee pursuant to an
order of assessment, re-assessment or scrutiny or a ny other order
made or passed under the law, or,
(ii) penalty imposed upon an assessee under any p rovision of the law, or,
(iii) interest payable by an assessee under any provision of the law, or
(iv) fine payable by an assessee under any provision of the law;
(e) “dispute” means any proceeding, by way of an appeal, revisio n,
miscellaneous revision, review, reference or any pe tition in respect of any
levy of tax, interest, fine or penalty pursuant to any order passed under the
law,in respect of any period on or before 30 th day of June, 2017 under the
law,which is pending on 31 st day of August, 2020, before any authority or
Tribunal appointed under the law or, as the case may be, the High Court or
the Supreme Court;
Explanation.- For the purposes of this clause a “dispute” includes:
(i) any such levy the full amount in respect of which h as not been paid into
Government Treasury, or
(ii) a proceeding for recovery of any tax, interest, fin e or penalty, initiated by
or pending before any authority appointed or prescr ibed or authorised
under the law or under the Bihar and Orissa Public Demand Recovery Act,
1914;
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(f) "disputed amount", in relation to a dispute, means any tax or interes t or
fine or penalty which has been determined as being payable by the party
pursuant to an order of assessment, re-assessment, scrutiny or any other
order made or passed under the law;
(g) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981)
[as it stood before its repeal by section 94 of the Bihar Value Added Tax
Act, 2005 (Act 27 of 2005)], the Bihar Value Added Tax Act, 2005 (Act
27 of 2005), the Bihar Tax on Entry of goods into L ocal Areas for
Consumption, use or Sale Therein Act, 1993 (Bihar A ct No16 of 1993),
the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988),
the Bihar Entertainment Tax Act, 1948 (Bihar Act XX XV of 1948), the
Bihar Tax on Advertisement Act,2007, [as they stood before their repeal
by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act
No. 12 of 2017)], the Bihar Electricity Duty Act.19 48 (Bihar Act 36 of
1948) [as it stood before its repeal by section 23 of the Bihar Electricity
Duty Act, 2018 (Act 4 of 2018)] and the Central Sal es Tax Act, 1956 (Act
74 of 1956) ;
(h) “party” means any person who is a party to a dispute unde r the Law and
who files an application under this Act for settlement of any dispute;
(i) "prescribed" means as prescribed in the Rules made under this Act;
(j) “prescribed authority”, for the purposes of this Act, means authorities
referred to section 10 of Bihar Value added Tax Act, 2005;
(k) “revision” means a petition for revision under the law pendin g before the
Commissioner of Commercial Taxes appointed under se ction 9 of Part I
of the Bihar Finance Act, 1981 or under section 10 of the Bihar Value
Added Tax Act, 2005 or before the Tribunal constituted under the law;
(l) “settled”, in relation to a dispute, means disposal and concl usion of the
proceeding in relation to such dispute;
(m) “settlement amount” means the amount upon payment of which the
dispute shall be settled;
(n) “ statutory certificates/declarations” for the purpose of the Act means
declarations and certificates mentioned under Rule 12 of the Central Sales
Tax (Registration & Turnover) Rules 1957 and includ es any Form of
declaration prescribed under any other rule framed under the law;
(o) “Tribunal” means the Commercial Taxes Tribunal constituted un der
section 8 of Part I of the Bihar Finance Act, 1981 or section 9 of the
Bihar Value Added Tax Act, 2005;
(p) words or expressions not defined herein shall have the meani ngs
respectively assigned to them under the law or unde r the rules framed
thereunder.
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CHAPTER II
Settlement of Disputes
3. Settlement amount .—
(1) Subject to other provisions of this Act, a dis pute pending under the law may,
on an application being made in this behalf by a pa rty, be settled upon
payment of the settlement amount as specified in co lumn 3 of the Table
appended herein below:
Table
Sl.No. Dispute relating to: Settlement amount:
1 2 3
1. Arrear of tax on account of
failure to furnish or
produce any statutory
Certificate or Declaration
100% of remaining balance amount of
the arrear of tax in dispute, as reduced
by the amount of tax involved in the
value of Certificates/Declarations in the
possession of the applicant till the date
of application, or the amount already
paid towards such arrear, whichever is
higher;
2. OtherArrear of tax 35% of the arrear of tax in dispute or
the amount already paid towards such
arrear, whichever is higher;
3. For dispute arising out of
an order levying penalty,
fine or interest under the
law
10% of disputed amount of penalty or
interest or the fine, as the case may be,
or the amount already paid towards
such arrear, whichever is higher;
Explanation.— For the purposes of this sub-section, the expressi on “settlement
amount” shall not include any payment towards any a rrear of admitted tax and the party
shall deposit the total amount of admitted tax.
(2) Where a party desirous of settling a dispute, has d eposited any amount in
respect of the dispute, the said amount would be co nsidered as payment towards settlement
amount and the party will have to pay the difference amount only.
(3) Where a party desirous of settling a dispute, has already deposited any amount
in respect of the dispute which is equal to or more than the settlement amount, the said
amount would be considered as payment towards settl ement amount and the amount
deposited in excess of the settlement amount will not be refunded.
(4) Notwithstanding anything contained in any law for the time being in force but
subject to the other provisions of this Act, any di spute in respect of which the amount
specified in sub-section (1) has been deposited int o Government Treasury, in the manner
and within the time specified, shall be deemed to h ave been concluded and it shall not be
continued by any authority or Court before which such dispute is pending.
(5) Upon an order of settlement of a dispute relating to –
(i) a revision petition pending before the Tribuna l, or
(ii) a reference, or
(iii) a Writ Petition, or
(iv) a Special Leave Petition
being passed under Section 5 of the Act, the said r evision, reference, Writ
Petition or Special Leave Petition shall be deemed to have been disposed of in terms of the
aforesaid settlement.
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CHAPTER III
Manner of Settlement of Disputes
4. Application for settlement .—Any party wishing to settle a dispute shall furnish
to the prescribed authority, an application in such form and manner and within such time as
may be prescribed.
5. Disposal of application .—
(1) No application shall be considered by the pres cribed authority unless the
application conforms to the requirements of Section 4 and the rules made
thereunder.
(2) Every application furnished under section 4 sh all be proceeded in such
manner and within such time as may be prescribed.
6. Power to make rules.—
(1) The Government may by notification, make rules for carrying out the
provisions of this Act.
(2) Without prejudice to the generality of the pro visions of sub-section (1), the
Government may make rules for all or any of the mat ters which by this Act
are required to be, or may be, prescribed or in respect of which provision are
to be or may be made by rules.
7. Repeal and Savings.—
(1) The Bihar Settlement of Taxation Disputes (Sec ond) Ordinance, 2020
(Bihar Ordinance No.- 01, 2021) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken in exercise
of any power conferred by or under the said ordinan ce shall be deemed to
have been done or taken in exercise of the powers conferred by or under this
Act as if this Act were in force on the day on whic h such thing was done or
action taken.
P.C. Choudhary ,
Secretary to the Government.
————
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