The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015
Bihar · state statute
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laΠ,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
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/u0962/uni092C /uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F
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/u0962/uni092C/uni0939/glyph400/uni0930 /uni0938/uni0930/uni0915/glyph400/uni0930 /u0939/glyph400/uni0930/glyph400 /glyph147/uni0915/glyph400/u0966/uni0936/uni0924
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/uni092A/uni091F/uni0928/glyph400 /glyph61 /uni092C/uni0941/uni0927/uni0935/uni093E/uni0930, /uni0031/glyph70 [/uni0917/glyph87 /uni0924 /uni0032/glyph55/uni0031/uni0035
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
/glyph470/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/glyph202 /uni092F/uni093E /uni092A/uni09400/uni091F/glyph5480-40
/uni0917/uni091C/uni091F
/u0962/uni092C/uni0939/glyph400/uni0930 /uni0938/uni0930/uni0915/glyph400/uni0930 /u0939/glyph400/uni0930/glyph400 /glyph147/uni0915/glyph400/u0966/uni0936/uni0924
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 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[/uni0938/glyph400/uni0927/glyph400/uni0930/uni0923/glyph59/glyph61 19 /uni0905/uni0917/glyph233 /uni0924 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 5/1981 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
36 /1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foR rh; 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 izo`Ùk 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 vk osnu 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{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;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 pq dk;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/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 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 d h
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
3 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 19 /uni0905/uni0917/glyph233 /uni0924 2015
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] 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;qä¼vihy ½ 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
،
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.
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
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 rsbZl çfr’kr
fookfnr cdk;k dj& jkf'k
dk pkSchl çfr’kr
fookfnr cdk;k dj&
jkf'k dk iPphl
izfr'krA
4 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[/uni0938/glyph400/uni0927/glyph400/uni0930/uni0923/glyph59/glyph61 19 /uni0905/uni0917/glyph233 /uni0924 2015
،
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
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 2,30,000/- 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
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]
:Π29,30,000/-
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
:Π31,30,000/-
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
fookfnr] ;FkkfLFkfr]
'kkfLr vFkok lwn dh jkf'k
dk nl izfr'krA
fookfnr] ;FkkfLFkfr]
'kkfLr vFkok lwn dh
jkf'k dk nl
izfr'krA
Rkkfydk& II
،
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.
: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
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 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
:Π3,00,000/-
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
:Π34,30,000/-
¼pkSrhl yk[k rhl
gtkj½ tksM+
:Œ 35,30,000/- ¼iSarhl
yk[k rhl gtkj½ tksM+
1,00,00,000/- ¼,d
:Π36,30,000/-
¼NÙkhl yk[k rhl
gtkj½ tksM+
5 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 19 /uni0905/uni0917/glyph233 /uni0924 2015
،
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
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
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 Lohd`r dj dk Hkqxrku 'kkfey ugha gksxk ,oa i{k dkj 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 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; izo`Ùk fdlh fof/k esa vUrfoZ"V fdlh ckr ds g ksrs 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 jhf r ls ,oa le; ds Hkhrj ljdkjh dks"kkxkj esa tek dj n h 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/kd`r 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 Lohd`r 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 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] ;FkkfLF kfr] 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 gLr k{kfjr ,oa lR;kfir gksxk vFkok QeZ ds ekeys
esa QeZ dh vksj ls izkf/k—r lk>snkj vFkok fgUnq vfo Hkkftr ifjokj ds ekeys esa ifjokj dk dÙkkZ vFkok dE iuh
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 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/k dkj ds ekeys esa] izeq[k dk;Zikyd inkf/kdkjh vFkok mlds
6 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[/uni0938/glyph400/uni0927/glyph400/uni0930/uni0923/glyph59/glyph61 19 /uni0905/uni0917/glyph233 /uni0924 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/kdk jh 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 ifjfLFk fr;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 iqujh f{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[k y 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 ,sl h tk¡p esa mDr nksuksa jkf'k;k¡ lgh ik;h tkrh gSa r ks 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 es a tek
djus ,oa mi&/kkjk (6) ds [kaM (d) esa fofufnZ"V jhfr ls Hkqxrku ds lk{; ds :i esa pk yku dh izfr miyC/k
djkus dh lwpuk nsxk%
ijUrq ;fn ;FkkfLFkfr vkosnu vFkok iqujhf{kr vkosn u dh izkfIr ds iUnzg fnuksa ds vUnj i{kdkj dks ,slh
dksbZ lwpuk ugha Hksth tkrh gS rks fookfnr&jkf'k ,o a 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;q ZDr 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.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
(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 f nuksa ds Hkhrj]
izi= lsV V esa fookn ds lek/kku dk vkns'k djsxkA
7 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 19 /uni0905/uni0917/glyph233 /uni0924 2015
(8) mi /kkjk ¼ 7) 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 f dlh
izfrdwy ckr ds gksrs gq, Hkh] ,slk ekuk tk;sxk fd m Dr iqujh{k.k] jsQsjsUl] fjV isVh'ku vFkok fo'ks"k v uqefr
;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 Hks tsxk tgk¡ ,slk fookn yfEcr gS] vkSj mDr vkns'k izkI r 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] 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/kdkjh }kjk i zkjEHk 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 fc gkj 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 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[/uni0938/glyph400/uni0927/glyph400/uni0930/uni0923/glyph59/glyph61 19 /uni0905/uni0917/glyph233 /uni0924 2015
x;k gS] vlaxr gaS vkSj ,sls laoh{kk@dj fu/kkZj.k@iq udZjfu/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 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 /glyph467/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923), 19 /uni0905/uni0917/glyph233 /uni0924 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 /u0962/uni092C/uni0939/glyph400/uni0930 /uni0917/uni091C/uni091F /glyph53[/uni0938/glyph400/uni0927/glyph400/uni0930/uni0923/glyph59/glyph61 19 /uni0905/uni0917/glyph233 /uni0924 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 ,
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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 2010-1 1 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 (Bih ar 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 Bi har 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 ar ising out from the proceedings under
the law till the financial year 2010-11 and applica tion 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;
(c) “assessed tax’ means tax determined as being p ayable under an order of
assessment or reassessment under the law;
(d) “dispute” means an appeal, revision, review, re ference, Writ Petition or Special
Leave Petition arising out of any order passed unde r the law and pending before, as the case
may be, the following: –
(i) the Joint Commissioner of Commercial Taxes (App eal) 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 author ity appointed or prescribed or
authorized under the law or,
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(2) a proceeding for recovery of tax, interest or p enalty initiated by or pending
before any authority appointed or prescribed or aut horised 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, 19 81 (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 Luxuri es 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 applicatio n 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 Co mmissioner of Commercial
Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal),
before whom appeal is pending;
(ii) the Commissioner of Commercial Taxes, in resp ect of any revision petition
pending before the Commissioner or before the Tribu nal 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 sect ion 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 payme nt 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 r ecorded 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 t o financial year 2010-11, the settlement
amount shall be as per Table-II below :-
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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.
Ten percent of
disputed amount of
tax.
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).
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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
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.
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. 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
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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
dispute exceeds Rs.
1,00,00,000 (one
crore).
dispute exceeds
Rs. 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 alrea dy deposited any
amount of dispute which is equal or more than the s ettlement amount, before the
commencement of this settlement scheme, the said am ount 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 depo sited any amount
of dispute before the commencement of this settleme nt 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 di spute 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 dee med 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 ru pees and shall be
accompanied by notice of demand issued by an author ity appointed or prescribed or
authorized under the law and an affidavit by the pa rty to the effect that the facts contained
therein are true and correct,
(b) accompanied by copies of returns and proof of tax p ayment 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),
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(d) accompanied by a certified copy of the applic ation for revision, in the case of a
revision petition pending before Commissioner Commercial Tax,
(e) accompanied by a certified copy of the appli cation for revision, in the case of a
revision petition pending before the Tribunal,
(f) accompanied by a certified copy of the referen ce 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 verifi ed in the manner provided in the
form by the proprietor of Excerpt shown. Open the full act in Lexace.