The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2016
Bihar · state statute
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vf/kfu;e] ftlij egkefge jkT;iky fnukad 5 vizhy] 2016 dks vuqe fr ns pqds
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
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fof/k foHkkx
———
vf/klwpuk,a
7 vizhy 2016
,y0th0&01&03@2016 @67&yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
ftlij egkefge jkT;iky fnukad 5 vizhy] 2016 dks vuqe fr ns pqds
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
lat;
ljdkj ds
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fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
ftlij egkefge jkT;iky fnukad 5 vizhy] 2016 dks vuqe fr ns pqds gSa] blds }kjk
fcgkj&jkT;iky ds vkns'k ls]
lat; dqekj]
ljdkj ds lfpoA
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[fcgkj vf/kfu;e fcgkj vf/kfu;e fcgkj vf/kfu;e fcgkj vf/kfu;e 77 77] 2016 ] 2016 ] 2016 ] 2016 ]
ÑÅÖâà=ÇàâLâì=Ñççâå=äÉâLâì=îÑLâÑìXÉz=OMNS
çLrkouk %& 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 ] rFkk fcgkj ewY;of)Zr
dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005 ½] dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956 ½] fcgkj
gksVy foykl oLrq djk/kku 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 fo|qr ’kqYd vf/kfu;e]1948 ¼fcgkj vf/kfu;e 3 6 /1948 ½ vkSj
fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foRrh; o"kZ 20 11&12 rd ds dk;Zokfg;ksa ls mRiUu fooknksa ds lek/kku
gsrq vf/kfu;eA
Hkkjr&x.kjkT; ds lM+lBosa 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] 2016 dgk tk ldsxkA
(2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
(3) ;g rqjUr izo`Ùk gksxk ,oa vf/klwpuk fuxZeu dh frfFk ls rhu ekg rd ykxw jgsxk(
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
(4) ;g ,sls lHkh fooknksa ij ykxw gksxk tks fof/k ds v /khu foÙkh; o"kZ 2011&12 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/kk u&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{kd kj }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 f oÙk 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;qä¼vihy½ vFkok okf.kT;&dj mik;q ä 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] iqufoZyks du] jsQsjsUl] fjV fiVh'ku vFkok
fo'ks"k vuqefr ;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;(
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vkSj blesa 'kkfey gSa&
(1) fof/k ds v/khu fu;qDr vFkok fofgr vFkok çkf/kd`r i zkf/kdkjh }kjk vf/kjksfir dj]
lwn vFkok 'kkfLr ;k]
(2) fof/k ds v/khu vFkok fcgkj ,oa mM+hlk yksd ekax ol wyh 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 vfHk izsr 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 Hk kx 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]
dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956 ½] fcgkj gksVy foykl oLrq
djk/kku 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 fo|qr ’kqYd vf/kfu;e] 1948 ¼fcgkj
vf/kfu;e 36 /1948 ½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007(
(t) **i{kdkj** ls vfHkizsr gS dksbZ O;fDr tks bl vf/kf u;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 le k/kku vf/kfu;e] 2016 (
(¥) 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;qä¼vihy ½ vFkok okf.kT;&dj
mik;qDr ¼vihy½ ftuds le{k vihy yfEcr gS]
(ii) okf.kT;&dj vk;qDr vFkok U;k;kf/kdj.k vFkok mPp U;k;k y; vFkok loksZPp
U;k;ky; ds le{k yafcr oSls ekeys tgk¡ fookfnr jkf'k ,d djksM+ #i;s ls vf/kd
gks ds ekeys esa okf.kT;&dj vk;qDr ;
(iii) okf.kT;&dj vk;qDr vFkok U;k;kf/kdj.k vFkok mPp U;k;k y; vFkok loksZPp
U;k;ky; ds le{k yafcr oSls ekeys tgk¡ fookfnr jkf'k ,d djksM+ #i;s rd dk gks
ds laca/k esa lacaf/kr okf.kT;&dj la;qDr vk;qDr¼iz' kklu½ ftuds {ks=kf/kdkj esa
i{kdkj fucaf/kr gSa vFkok fookfnr jkf'k ls lacaf/kr vkns'k ikfjr gq, gSaS++(
(iv) okf.kT;&dj la;qDr vk;qDr¼iz'kklu½ ds le{k yafcr vU; fdlh fookfnr ekeys esa
lacaf/kr okf.kT;&dj la;qDr vk;qDr ¼iz'kklu½A
(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 ) blesa vifjHkkf"kr vU; vfHkO;fDr;ksa ds] ogh vFkZ gk saxs tks fof/k ds v/khu 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 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 esa mYysf[kr nj ds
vuqlkj ,oa tgk¡ fookn foÙkh; o"kZ 2005&06 ls foÙkh; o"kZ 2011&12 rd dh dk;Zokfg;ksa ls lacaf/kr gSa og k¡
lek/kku& jkf’k fuEu rkfydk& II ds vuqlkj gksxh %&
Rkkfydk& I
ØŒ laŒ fookn dk fooj.k lek/kku jkf'k
1 2 3
1.
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
2.
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 iPphl
izfr'krA
3.
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 2,50,000/-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
4.
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 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
5. 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
Rkkfydk& II
ØŒ laŒ fookn dk fooj.k lek/kku jkf'k
1 2 3
1. :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 rhl izfr'krA
2.
: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 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
3. :Œ 1,00,00,000 ¼,d djksM+½ ls vf/kd
fookfnr cdk;k dj jkf’k ds fy,A
:Œ 36,30,000/- ¼NÙkhl yk[k rhl
gtkj½ tksM+ 1,00,00,000/- ¼,d djksM+½
ls vf/kd fookfnr cdk;k dj jkf'k dk
iSrkfyl izfr'krA
4. 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
5 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 7 /uni0905/glyph293/uni0940/uni0932 2016
Li"Vhdj.k I& lek/kku &jkf’k esa Lohd`r dj dk Hkqxrku 'kkfey ugha gksxk ,o a i{kdkj Lohd`r 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 lerq Y; ;k vf/kd jkf’k dk Hkqxrku igys gh dj
fn;k gks] rks mDr jkf’k lek/kku&jkf’k dh ekuh tk;sx h 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 mD r 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; 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 foo kn 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 izkf/kdkjh ds le{k izLrqr djsxkA
¼2½ izR;sd fookn ds lek/kku gsrq vyx&vyx izi= lsV& I esa vkosnu fofgr izkf/kdkjh ds le{k
izLrqr djsxk] ftlds lkFk&
(d) ,d lkS :i;s dk ,MgsflHk eqnzkad U;k;ky; Qhl gksxk vkSj blds lkFk fof/k ds v/khu
fu;qDr vFkok fofgr vFkok çkf/kd`r inkf/kdkjh }kjk f uxZr 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 Lohd`r dj ds Hkqxrku ds leFkZu esa dj&Hkqxrku ds lk{; ¼dks"kkxkj çek.k&i= pkyku
lfgr½ ,oa foojf.k;ksa@okf"kZd fooj.kh dh çfr;k¡ layXu fd;s tk,axs(
ijUrq ;fn fookn fu/kkZfjr dj ls lacaf/kr u gksdj e k= 'kkfLr vFkok C;kt vf/kjksi.k
ls lacaf/kr gS rks fooj.kh@okf"kZd fooj.kh dh Nk;k çfr nsuk vfuok;Z ugha gksxkA
¼x½ okf.kT;&dj la;qDr vk;qDr ¼vihy½ ;k okf.kT;&dj m ik;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 d s 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] ;FkkfLFkf r] yfEcr jsQsjsUl vFkok fjV
isVh'ku vFkok ,lŒ,yŒihŒ ds ekeys esa] lEcaf/kr jsQs jsUl vFkok fjV isVh'ku vFkok
,lŒ,yŒihŒ dh lR;kfir izfr layXu gksxh]
¼N½ dj fu/kkZj.k@C;kt ;k 'kkfLr vf/kjksi.k@laoh{kk vkns'k dh lR;kfir çfr A
¼t½ vkosnd }kjk lsV& I ds vkosnu esa fofgr LFkku ij viuk bZ&esy vkbZ0Mh0 , oa nwjHkk"k
la[;k vfuok;Z :i ls vafdr djsxkA
¼>½ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;f n bl lek/kku ;kstuk ds vkjaHk
gksus ds iwoZ fookfnr jkf'k ds en esa dksbZ jkf'k t ek fd;k gks rks mlls lacaf/kr pkyku
,oa dks"kkxkj izek.k&i=A
6 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण/glyph59/glyph61 7 /uni0905/glyph293/uni0940/uni0932 2016
(3) mDr vkosnu izi= izko/kkfur rjhds ls Lokeh }kjk gLr k{kfjr ,oa lR;kfir gksxk vFkok
QeZ ds ekeys esa QeZ dh vksj ls izkf/k—r lk>snkj vF kok fgUnq vfoHkkftr ifjokj ds
ekeys esa ifjokj dk dÙkkZ vFkok dEiuh vf/kfu;e] 1956 ¼vf/kfu;e -1/1956 ½ ds v/khu
xfBr dEiuh vFkok fdlh fof/k ds v/khu xfBr fuxe ds e keys 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/k dkj ds ekeys esa] izeq[k dk;Zikyd
inkf/kdkjh vFkok mlds izHkkjh inkf/kdkjh vFkok lHkh ekeyksa esa ?kksf"kr izca/kd }kjk]
vkosnu izi= izko/kkfur rjhds ls gLrk{kfjr ,oa lR;kfir gksxk%
(4) mi&/kkjk& (1) ds v/khu vkosnu djus okys 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 esa of.kZr vof/k ,oa vko';drkvksa ds vuq:i tc rd vk osnu
ugha gksxk rc rd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk%
¼2½ vkosnu izkfIr ds lkr fnuksa ds vanj fofgr izkf/kdkjh izi= lsV& III esa fyf[kr vkns'k }kjk viw.kZ
,oa v'kq) vkosnu dks vLohÑr dj nsxk ftldh izfr i{kdkj dks vxzlkfjr dh tk;sxh(
ijUrq mi;qZDr vLohÑfr i{kdkj dks u;k vkosnu nkf[ky djus ls oafpr ugha djsxhA
(3) 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 ,slh tk¡ p ds lkr fnuksa ds Hkhrj i{kdkj dks
çi= lsV& IV esa fyf[kr :i ls lek/kku jkf'k ljdkjh dks"kkxkj esa tek djus ,oa
mi&/kkjk& (4) ds [kaM (d) esa fofufnZ"V jhfr ,oa le; ls Hkqxrku ds lk{; ds : i esa pkyku
dh izfr miyC/k djkus dh lwpuk nsxk%
ijUrq ;fn ;FkkfLFkfr vkosnu dh izkfIr ds iUnzg fnu ksa ds vUnj i{kdkj dks ,slh dksbZ
lwpuk ugha Hksth tkrh gS rks fookfnr&jkf'k ,oa lek/k ku&jkf'k dh x.kuk vkSj lek/kku ds fy,
vkosnu dks Loh—r le>k tk;sxk vkSj i{kdkj mi&/kkjk&
(4) ds [kaM (d) esa fofufnZ"V jhfr ls
,oa le; ds Hkhrj ,slh lek/kku&jkf'k tek djus ds fy, vxzlj gksxkA
(4)( d) mi&/kkjk& (3) 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/k ku jkf'k dks ljdkjh
dks"kkxkj esa tek djsxkA lek/kku jkf'k dk Hkqxrku v f/kfu;e ds izHkkoh vof/k ds Hkhrj
djuk vfuok;Z gksxkA
([k ) i{kdkj mi;qZDr lEiw.kZ lek/kku&jkf'k ds tek djus d s 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.k A& 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 vF kok 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
(5) fofgr izkf/kdkjh mi&/kkjk& (4) ds [kaM ¼d½ ds vuqlkj lEiw.kZ lek/kku jkf'k ds tek djus vkSj
mi&/kkjk& (4) 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 djsxk(
7 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 7 /uni0905/glyph293/uni0940/uni0932 2016
ijUrq ;g fd ;fn fofgr izkf/kdkjh ds le{k fofuZfn"V lek/kku jkf'k dks bl vf/kfu;e
ds lekIr gksus ds iwoZ Hkqxrku djus dk lk{; rFkk mi ;qZDr fookn okilh vkosnu dk lk{;
izLrqr ugha djrk gS rks fofgr izi= lsV& VI esa lquokbZ gsrq ,d volj nsxk ,oa ;qfDr;qDr
dkj.k izkIr ugha gksus ij i{kdkj ds lek/kku vkosnu dks lsV& VII esa jn~~n dj nsxkA
(6) mi /kkjk&¼ 5) 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 i sVh'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
(7) mi&/kkjk& (5) 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/k ku 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 Nks M+dj] fookn ds lek/kku ds
ekeys esa] lkr fnuksa ds Hkhrj lek/kku vkns'k dh lP ph izfrfyfi lacaf/kr izkf/kdkjh dks
Hkstsxk tgk¡ ,slk fookn yfEcr gS] vkSj mDr vkns'k i zkIr gksus ij lEcaf/kr izkf/kdkjh
laxr dk;Zokgh esa ,sls lek/kku ds iw.kZ C;ksjs ds l kFk 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 l s vfHkizsr gS fof/k ds v/khu ikfjr fdlh
vkns'k ls mRiUu vihy] iqujh{k.k iqufoZyksdu] jsQsjs Ul] 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/kd`r izkf/kd kjh }kjk
izkjEHk vkSj muds le{k yfEcr dj] lwn vFkok 'kkfLr dh olwyh gsrq dk;Zokgh 'kkfey gksxhA
8 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण/glyph59/glyph61 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV -I
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu fookn ds
lek/kku gsrq vkosnu dk izi=
[ns[ksa /kkjk& 4(1) ,oa 4(2) ]
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@ iqudZj fu/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 x;k gS] vla xr gaS vkSj ,sls laoh{kk@dj
fu/kkZj.k@iqudZjfu/kkZj.k@’kkfLr;k¡ lwn vf/kjksi.k vkns’k ds vUrxZr Lohd`r dj@fu/kkZfjr
dj@’kkfLr@lwn dh jkf’k fuEuor~ gS %&
¼d½ Lohd`r dj dh jkf’k %
¼[k½ Lohd`r dj Hkqxrku dh jkf'k %
¼x½ ekaxi= la[;k ,oa frfFk %
¼?k½ ekaxi= ds vuqlkj ekax dh dqy jkf'k%
¼M-½ fookfnr ekax dh jkf'k&
¼
i½ fcgkj foÙk vf/kfu;e ds varxZr
izi= IX vFkok IX-C lefiZr
ugha fd;s tkus ds QyLo:Ik
fu/kkZfjr dj&
9 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 7 /uni0905/glyph293/uni0940/uni0932 2016
¼ ii ½ mi;qZDr ¼ i½ ds vfrfjDr fu/kkZfjr
dj ds en esa ekax dh jkf'k&
¼
iii ½ fookfnr lwn dh jkf'k&
¼ iv ½ fookfnr 'kkfLr dh jkf'k&
¼2½ bl lek/kku ;kstuk ds vkjaHk gksus ds iwoZ fook fnr jkf'k ds en esa tek dh
x;h jf'k dk C;kSjk fuEuor gS %&
pkyku la[;k frfFk en ¼dj@C;kt@'kkfLr½ jkf'k
¼3½
*eSa@geyksx }kjk #Œ----------------------- ds Hkqxrku ij fu/kkZfjr dj] :Œ-------------------
----------- ds Hkqxrku ij vf/kjksfir C;kt vkSj :Œ-- ------------------- ds Hkqxrku ij vf/kjksfir 'kkfLr
;k ,slh jkf'k ftlij lgefr gks] dk Hkqxrku dj okn dk s fuiVkuk pkgrk gw¡@pkgrs gSaA
eSa@geyksx funsf'kr le; ds vUnj fu/kkZfjr jkf'k mfp r 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
10 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण/glyph59/glyph61 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV -II
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu ikorh dk izi=
[ns[ksa /kkjk& 4(4) ]
-------------------------------------------------------------------------------dk dk;kZy;
izkfIr la[;k
frfFk
izi= lsV
I esa vkosnu----------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------ls izkIr fd;kA
psd Lyhi
¼1½ vkosnu lR; vkSj lgh ds laca/k esa /kkjk&4¼2½¼d½ ds
vUrxZr 'kiFk&i= nkf[ky gSA
¼2½ Lohd`r dj Hkqxrku ds leFkZu esa /kkjk&4¼2½¼[k½ ds vUrxZr
pkyku] dks"kkxkj izek.k i= lfgr layXu gSA
¼3½ okf"kZd fooj.kh dh izfr layXu gS ;k ughaA
¼4½ fookn ls lacaf/kr ek¡x&i= dh izfr layXu gSA
¼5½ ekeyk fookfnr gksus ds leFkZu esa lk{; nkf[ky g SA
¼6½ lsV&
I esa bZ&esy vkbZŒMhŒ ,oa nwjHkk"k la[;k vafdr gSA
¼7½ dj fu/kkZj.k@iquZdj fu/kkZj.k@'kkfLr@laoh{kk
vkns'k dh lR;kfir izfr layXu gSA
¼8½ bl vf/kfu;e ds ykxw gksus ds iwoZ fookfnr jkf'k ds fo:)
fd;s x;s Hkqxrku dk lk{; ¼pkyku ,oa dks"kkxkj izek .k i= lfgr½
layXu gSA
¼9½ vkosnu esa lfUufgr fookn dh jkf'k
LFkku % izkIrdÙkkZ dk gLrk{kj ,oa inuke
eqgj %
11 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV -III
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu vLoh—r
vkns'k dk izi=
[ns[ksa /kkjk&5(2) ]
-------------------------------------------------------------------------------dk dk;kZy;
¼1½ O;olk; dk uke ,oa Lo:i
ftlds laca/k esa izi= lsV I esa
vkosnu izkIr fd;k x;k gS
%
¼2½ mDr O;olk; dk iw.kZ irk %
¼3½ fuca/ku la[;k %
¼4½ fookn dk dsl@lhŒMCywŒ
tsŒlhŒ@,lŒ,yŒihŒ@
jsQsjsUl la[;k
%
¼5½ fookfnr ekax dh iz—fr %
¼6½ fookn ls lacaf/kr vof/k %
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]
¼ i½ vf/kfu;e dh /kkjk& 4 esa fu/kkZfjr vof/k ds vuq:i ugha gS
¼ ii ½ viw.kZ gS
¼ iii ½ v'kq) gS
¼ iv ½ fookn vFkok fookfnr jkf'k ls lacaf/kr lk{; iw.kZ:is.k ugha fn;k x;k gS
¼ v½ vU; dksbZ dkj.k&
vr% izi= lsV& I esa nkf[ky mDr vkosnu] fcgkj djk/kku lek/kku vf/kfu ;e] 2016 dh
/kkjk&5(2) 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 %
12 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण/glyph59/glyph61 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV -IV
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk& 5(3) ds
v/khu vkns'k
[ns[ksa /kkjk& 5(3)]
¼1½ O;olk; dk uke ,oa Lo:i ftlds laca/k
esa lek/kku ds fy, vkosnu izkIr fd;k x;k gS
¼2½ izi= lsV& I dh ikorh la[;k ,oa frfFk %
¼3½ mDr O;olk; dk iw.kZ irk %
¼4½ fuca/ku la[;k %
¼5½ fookn dk dsl@lhŒMCywŒ
tsŒlhŒ@,lŒ,yŒihŒ@
jsQsjsUl la[;k
¼6½ fookfnr jkf'k dh iz—fr %
¼7½ fookn dh vof/k %
vkns'k
izi= lsV& I esa nkf[ky vkosnu ds vkyksd esa lek/kku dh jkf'k fuEuor izxf.kr gS&
fookfnr dj ds en esa &
vf/kjksfir 'kkfLr ds en esa &
vf/kjksfir C;kt ds en esa &
dqy jkf'k &
vkidks ;g funs'k fn;k tkrk gS fd fnukad------------ ----- rd ---------------------- ¼vf/kfu;e½ ds
vUrxZr Hkqxrku djrs gq, lk{; çLrqr djsaA vxj lek/kk u gsrq nkf[ky vkosnu ds iwoZ
lek/kku jkf'k ds en esa Hkqxrku fd;k x;k gks rks dk s"kkxkj çek.k&i= pkyku ds lkFk
layXu djsaA
LFkku %
gLrk{kj
frfFk % inuke
eqgj %
Kkikad------------------------------------------------ fnukad---------------------------------------- --------------
izfrfyfi O;olk;h---------------------------------- --------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------dks vxzlkfjrA
LFkku % gLrk{kj
frfFk %
eqgj %
inuke
13 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV -V
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lek/kku vkns'k
[ns[ksa /kkjk& 5(5) ]
¼1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa ;g
vkosnu izkIr fd;k x;k gS
%
¼2½ mDr O;olk; dk iw.kZ irk %
¼3½ fuca/ku la[;k %
¼4½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@,lŒ
,yŒihŒ@jsQsjsUl la[;k
%
¼5½ fookfnr ekax dh iz—fr %
¼6½ fookn dh vof/k %
¼7½ i=kad ---------------- fnukad-------------
}kjk fuxZr izi= lsV& IV ds vuqlkj lek/kku dh
fu/kkZfjr jkf'k&
¼
i½ fu/kkZfjr dj ds en esa
¼ii ½ C;kt ds en esa
¼iii ½ 'kkfLr ds en esa
%
¼8½ fookn ds fo:) fd;k x;k Hkqxrku
¼i½ fu/kkZfjr dj ds en esa
¼ii ½ C;kt ds en esa
¼iii ½ 'kkfLr ds en esa
%
vkns'k
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 dh /kkjk&5 dh mi&/kkjk ¼ 5½ 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& okf.kT;&dj vk;qDr&lg&iz/kku lfpo] fcgkj] iVuk@vapy izHkkjh --------------------
----------------vapy@O;olk;h------------------------------------------------------------------------------------dks vxzlkfjrA
LFkku % gLrk{kj
frfFk %
eqgj %
inuke
14 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[स/glyph400ध/glyph400/uni0930ण/glyph59/glyph61 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV - VI
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lwwpuk
[ns[ksa /kkjk& 5(5) ijUrqd ]
1½ O;olk; dk uke ,oa Lo:i ftlds laca/k esa ;g vkosnu izkIr fd;k
x;k gS
%
¼2½ mDr O;olk; dk iw.kZ irk %
¼3½ fuca/ku la[;k %
¼4½ fookn dk dsl@lhŒMCywŒ tsŒlhŒ@ ,lŒ,yŒihŒ@jsQsjsUl la[;k %
¼5½ fookfnr ekax dh iz—fr %
¼6½ fookn dh vof/k %
¼7½ i=kad ---------------- fnukad-------------
}kjk fuxZr izi= lsV& IV ds vuqlkj
lek/kku dh fu/kkZfjr jkf'k&
¼i½ fu/kkZfjr dj ds en esa
¼ii ½ C;kt ds en esa
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%
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%
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fd;k x;k gS lkFk gh /kkjk&5 dh mi&/kkjk ¼4½ ds [kaM ¼[k½ fookfnr ekeyk okilh vkosnu dk lk{; ugha nkf[k y
fd;k x;k gSA
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D;ksa ugha vkids lek/kku vkosnu dks vLohÑr dj fn;k tk, A
izkf/kdkjh ftlds le{k mifLFkr gksosa&
LFkku %
frfFk %
le; %
gLrk{kj
inuke
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uksV& i{kdkj dh vksj ls bl lwpuk ds vuqikyu esa pwd dh fLFkfr esa i{kdkj dks vkxs fcuk
lquokbZ dk volj fn;s gq, fookn ds lek/kku gsrq nkf[ky vkosnu dks vLohÑr dj fn;k tk;sxkA
15 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 7 /uni0905/glyph293/uni0940/uni0932 2016
izi= lsV - VII
fcgkj djk/kku fookn lek/kku vf/kfu;e] 2016 ds v/khu lek/kku vkosnu vLohÑr fd, tkus dh lwwpuk
[ns[ksa /kkjk& 5(5) ijUrqd ]
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fd;k x;k gS
%
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¼3½ fuca/ku la[;k %
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jsQsjsUl la[;k
%
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¼7½ i=kad ---------------- fnukad -------------
}kjk fuxZr izi= lsV& IV ds vuqlkj lek/kku dh fu/kkZfjr
jkf'k&
¼i½ fu/kkZfjr dj ds en esa
¼ii ½ C;kt ds en esa
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%
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%
vkns'k
vkids }kjk fookn ds lek/kku ds laca/k esa fu/kkZfjr lek/kku jkf'k ds Hkqxrku dk lk{; ,oa vf/kfu;e dh
/kkjk&5 dh mi&/kkjk ¼4½ ds [k.M ¼[k½ ds vuqlkj vko';d fookn okilh ds fy, nkf[ky vkosnu dh izfr izLrqr
ugha fd;k x;k gSA
vkidks bl laca/k esa fnukad ----------------------- dks dkj.k i`PNk izLrqr djus ds fy, ,d volj fn;k x; k ;
ijUrq vkids }kjk mDr frfFk dks dksbZ dkjZokbZ ugha dh x;hA vr% mi;qZDr fookn ds lek/kku gsrq vkids vko snu
dks vLohÑr fd;k tkrk gSA
gLrk{kj
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iVukA
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lat; dqekj]lat; dqekj]lat; dqekj]lat; dqekj]
ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA
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7 vizhy 7 vizhy 7 vizhy 7 vizhy 2016 2016 2016 2016
la0 ,y0th0&1&03@2016@68&yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;i ky }kjk
fnukad 5 vizhy 2016 dks vuqer fcgkj djk/kku fookn l ek/kku vf/kfu;e] 2016 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/kd`r ikB le>k tk;sxk A
fcgkj& fcgkj& fcgkj& fcgkj&jkT;iky ds vkns'k ls]jkT;iky ds vkns'k ls]jkT;iky ds vkns'k ls]jkT;iky ds vkns'k ls]
lat; dqekj]lat; dqekj]lat; dqekj]lat; dqekj]
ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA ljdkj ds lfpoA
[Bihar Act-7, 2016]
THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2016
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 2011-12 under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Central
Sales Tax Act, 1956 (Act 74 of 1956), the Bihar Tax ation on Luxuries in Hotels Act, 1988 (Bihar Act
5 of 1988) the Bihar Entertainment Tax Act, 1948 (B ihar 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 Bi har in the Sixty Seventh year of the
Republic of India as follows:-
1. Short title, extent, commencement and eligibility c riteria. —(1) This Act may be called
the Bihar Settlement of Taxation Disputes Act, 2016.
(2) It shall extend to the whole of the State of Bi har.
(3) It shall come into force at once and remain ef fective upto three months from the
date of its notification;
Provided that the State Government may, by a notif ication published in the official
Gazette in this behalf, extend the said period of t hree months by such further period, not
exceeding three months, as may be specified in the said notification.
(4) It shall be applicable to all such disuputes ar ising out from the proceedings under the
law till the financial year 2011-12 and application for settlement of dispute shall be
furnished by the party before fifteen days of the e xpiry 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 befo re the Joint Commissioner of
Commercial Taxes (Appeal) or the Deputy Commissione r of Commercial Taxes
(Appeal) appointed and having territorial jurisdict ion under section-9 of the Bihar
Finance Act, 1981, Part I or section 10 of the Bihar Value Added Tax Act, 2005;
(c) “assessed tax’ means tax determined as being payable under an order of assessment
or reassessment under the law;
(d) “dispute” means an appeal, revision, review, refere nce, 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,
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(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 author ity appointed or prescribed or authorized
under the law or,
(2) a proceeding for recovery of tax, interest or p enalty 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, an y 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 Tax ation on Luxuries in Hotels
Act, 1988 (Bihar Act 5 of 1988) the Bihar Entertain ment 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 und er this Act for settlement of
any dispute;
(i) “Act” means the Bihar Settlement of Taxation Disputes Act, 2016;
(j) “prescribed authority”, for the purposes of this Act, means:
(i) In respect of any appeal pending, the Joint Commiss ioner of Commercial
Taxes (Appeal) or the Deputy Commissioner of Commer cial Taxes
(Appeal), before whom appeal is pending;
(ii) Dispute pending before the Commissioner of Commerci al Taxes or the
Tribunal or the High Court or the Supreme court in which the disputed
amount is more than rupees One Crore, the Commissio ner of Commercial
Taxes.
(iii) Dispute pending before the Commissioner of Commerci al Taxes or the
Tribunal or the High Court or the Supreme Court in which the disputed
amount is upto rupees One Crore, the concerned Join t Commissioner of
Commercial Taxes (Administration), under whome juri sdiction the party is
registered or the order of disputed amount has been passed.
(iv) In respect of any other disputed cases pending befo re the Joint
Commissioner of Commercial Taxes (Administration), the Joint
Commissioner of Commercial Taxes (Administration)
(k) “revision” means a petition for revision under the law pending before the 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 cons tituted 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 record ed 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.
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CHAPTER II
Settlement of Disputes
Settlement amount – (1) where the dispute relates to proceeding till financial year 2004-05,
the settlement amount shall be at the rate specifie d in column (3) 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 2011-12, the settlement amount shall be as per Table-II below :-
Table- I
Sl.
No. Particulars of the dispute Settlement Amount
1 2 3
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.
10 (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 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. 2,50,000 (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. 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).
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
Table- II
Sl.No. Particulars of the dispute Settlement Amount
1 2 3
1. For the amount of arrear tax in dispute does
not exceed Rs. 10,00,000 (Ten Lakh) .
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. 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. 36,30,000 (Thirty six Lakh thirty
thousand) plus forty five percent of the
amount by which the amount of arrear tax in
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
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 alrea dy deposited any amount
of dispute which is equal or more than the settleme nt 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.
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Explanation III. - If a party wishing to settle a dispute, has depo sited 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 f or the time being in force but subject to
the other provisions of this Act, any dispute in re spect of which the amount specified in sub-section
(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 sh all 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.
(2) Seperate application for settlement of dispute in form SET-I, shall be furnished for
every dispute before the prescribed authority along with -
(a) bearing adhesive court-fee stamp for one hundred ru pees and shall be accompanied
by notice of demand issued by an authority appointe d 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/annual return and proof of tax payment (Copies
of challan along with treasury certificate) in support of payment of admitted tax;
Provided that if dispute is not related with asses sed tax but related with
imposition of penalty or interest only; copies of r eturns/annual return shall not be
required to enclose.
(c) accompanied by a certified copy of the application for appeal, in the case of a appeal
petition pending before the Joint Commissioner Comm ercial Taxes (Appeal) or
Deputy Commissioner Commercial Taxes (Appeal),
(d) accompanied by a certified copy of the appl ication for revision, in the case of a
revision petition pending before Commissioner Commercial Taxes,
(e) accoExcerpt shown. Open the full act in Lexace.