Bihar Commercial Taxes Tribunal Regulation, 1979

{
    "id": 15237,
    "slug": "bihar-commercial-taxes-tribunal-regulation-1979",
    "title": "Bihar Commercial Taxes Tribunal Regulation, 1979",
    "short_title": "Bihar Commercial Taxes Tribunal Regulation, 1979",
    "act_number": "Published vide Notification No. S.O. 1190, dated 2",
    "act_year": 1979,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Commercial Taxes Tribunal Regulation, 1979",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Ordinance\" means the [Bihar Sales Tax Ordinance, 1979;]\n(b) \"Agent\" means a person authorised in writing under regulation 13 to appear, plead and act on behalf of a dealer, an assessee or other person before the Tribunal;\n(c) \"Application\" means an application for revision, reference, review, restoration, or any other miscellaneous petition for relief;\n(d) \"Chairman\" means the Chairman of the Commercial Taxes Tribunal constituted under Section 7 of the Ordinance;\n(e) \"Legal Representative\" means a person who in law represents the estate of a deceased person and includes any person decided by the Tribunal to represent the deceased person in the proceeding pending before the Tribunal, unless and until a competent court has decided otherwise;\n(f) \"Regulation\" means the Bihar Commercial Taxes (Tribunal) Regulations, 1979;\n(g) \"Rules\" means the rules framed under all the Taxation Statutes administered by the Commercial Taxes Department;\n(h) \"Secretary\" means the Secretary to the Tribunal or a person, who for the time being is discharging the duties and performing the functions of the Secretary to the Tribunal;\n(i) \"State Government\" means the Government of the State of Bihar;\n(j) \"State Representative\" means an officer or an advocate appointed by the Commissioner to appear, plead and act for the State Government in an proceeding before the Tribunal;\n(k) \"Tribunal\" means the Commercial Taxes Tribunal constituted under Section 7 of the Ordinance.\n(ii) The words and expressions used but not defined in these regulations shall have the meaning respectively assigned to them in the Ordinance and the Rules.\nChapter II\nHeadquarters, Sittings of Bench and Office Hours",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Headquarters.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Sitting of the Tribunal.",
            "chapter": null,
            "content": "(b) The Tribunal shall hold its sitting on such days or dates and during such hours as the Chairman may by special or general order specify.\n5.\n(b) The office shall remain closed on Sundays and on other holidays declared by the State Government.\nChapter III\nPresentation, Regulation and Admission of an application\n6.\n7.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "8",
            "title": "8. Filling of applications, petitions, etc.",
            "chapter": null,
            "content": "(a) entitled \"Before the Commercial Taxes Tribunal, Bihar, Patna\";\n(b) except where a form is prescribed for it, in numbered paragraphs neatly typed, except such Annexures as an original or certified copy, on foolscap watermarked plain demi paper, one side of the paper only being used and quarter margin together with at least one inch of space at the top and bottom of each sheet being allowed;\n(c) couched in proper language;\n(d) dated and signed by the person presenting it and also where necessary by such person as may by law be required to sign such application, affidavit, supplementary application or reply or rejoinder thereto;\n(e) signed by the scribe or typist, who shall state the capacity in which he signs it;\n(f) filed in triplicate.\n9.\n10.\n(a) the facts, matters and circumstances upon which the applicant relies:\n(b) the matter of complaint, if any, and the relief sought.\n11.\n12.\n13.\nI, do hereby appoint Shri Advocate to act for me in the above-named cause in token whereof I have affixed my left thumb impression in the presence of Shri...\n(Left thumb impression)\nAnd I, do hereby attest the above thumb impression as having been affixed in my presence by Shri...who is known to me.\n(Signature)\n14.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "15",
            "title": "15. Registration of application.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "16",
            "title": "16. Preliminary examination.",
            "chapter": null,
            "content": "(a) whether it conforms to the provisions of the Ordinance and the rules under which the application has been filed as well as to these regulations;\n(b) whether the person presenting the same has authority to do so; and\n(c) whether it is, otherwise, in order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "17",
            "title": "17. Admission.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "18",
            "title": "18. Cross-objection.",
            "chapter": null,
            "content": "(ii) Soon after the receipt of the memorandum of cross-objection, a copy thereof shall be sent by the Tribunal to the applicant.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "19",
            "title": "19. Appearance before the Tribunal.",
            "chapter": null,
            "content": "(a) in person, or\n(b) by a person authorised in writing by him in this behalf, being his relative or a person in his regular and wholetime employment, or\n(c) by an Advocate, or\n(d) by an Accountant who has been enrolled as a Registered Accountant in the Register of Accountants maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932, or\n(e) by a sales-tax practitioner, who possesses a degree in Commerce, Law, Economics or Banking including Higher Auditing conferred by any Indian University incorporated by any law for the time being in force or any foreign University approved by the State Government or possesses such other qualification as may be recognised by the State Government in this behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "20",
            "title": "20. Authorising an agent to appear.",
            "chapter": null,
            "content": "Chapter IV\nHearing, Adjournment and Judgment",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "21",
            "title": "21. Notice of hearing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "22",
            "title": "22. Calling of records.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "23",
            "title": "23. Hearing of the application.",
            "chapter": null,
            "content": "(i) Hearing in the absence of parties. - (1) If on the day fixed for hearing or on any other day to which the hearing may be adjourned, the applicant does not appear either in person or through an agent or the State representative, as the case may be, when the case is called on for hearing, the Tribunal may, in its discretion, either dismiss the application for default or may decide it on merits after hearing the opposite party if present.\n(2) If, on the day fixed for hearing or on any other day to which the hearing may be adjourned, the applicant appears and the opposite party does not appear either in person or through an agent or the State representative, as the case may be, when the case is called on for hearing, the Tribunal may decide the same on merits after hearing the applicant, if present.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "24",
            "title": "24. Restoration of applications decided ex parte.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "25",
            "title": "25. Fresh evidence and witness.",
            "chapter": null,
            "content": "(a) if the authority from whose order the application is preferred has refused to admit evidence which ought to have been admitted, or\n(b) if the party seeking to adduce additional evidence satisfies the Tribunal that such evidence, notwithstanding the exercise of due diligence, was not within his knowledge, or could not be produced by him at or before the time, when the order under consideration was passed, or\n(c) if the Tribunal for the ends of justice requires any document to be produced or any witness to be examined to enable it to pass an order or for any other substantive cause, the Tribunal may allow such evidence or document to be produced or witnesses to be examined, and in such case the other party will be entitled to adduce rebutting evidence, if any.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "26",
            "title": "26. Adjournment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "27",
            "title": "27. Procedure in case of death of applicant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "28",
            "title": "28. Procedure in case of transfer of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "29",
            "title": "29. Procedure in case of insolvency or the company being wound up.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "30",
            "title": "30. Setting aside of the abatement or dismissal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "31",
            "title": "31. Judgment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "32",
            "title": "32. Communication of judgment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "33",
            "title": "33. Return of exhibits.",
            "chapter": null,
            "content": "Chapter V",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "34",
            "title": "34. Court-fee.",
            "chapter": null,
            "content": "(ii) Fees payable. - The following fees shall be payable for obtaining copy:\nOrdinary\nExtra fee for urgent copy\nRs.\nRs.\n(a)\nApplication for copy\n1.50\n4.00\n(b)\nSearching fee\n0.50\n0.50\n(c)\nCopying fee (for every 150 words or less)\n0.50\n0.50\n(d)\nAuthentication fee for every 300 words or less\n1.50\n1.50\nNote. - Fees payable under item (c) may be paid in folios or adhesive court-fee stamps, other fee will be paid in adhesive stamps.\nNote.\n(iii) Application other than those for reference, application for condonation of delay, application for adjournment in a proceeding or any other miscellaneous application or petition for relief - Rs. 2.25.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "35",
            "title": "35. Making inspection of documents.",
            "chapter": null,
            "content": "Supply of copies of paper or document",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "36",
            "title": "36. Application for copy.",
            "chapter": null,
            "content": "Information Register\nInformation Register\nDate of application\nSerial No. application\nName of party\nInformation to the party\nDated Signature of the Secretary\nRemarks\n1\n2\n3\n4\n5\n6\nDate of application for copy.\nDate of informing the requisite number of stamps and folios.\nDate of delivery of requisite stamps and folios.\nDate on which the copy was ready for delivery.\nDate of making over the copy to the applicant.\nCost for-\nRs.\n(a) Application for copies\n...\n...\n(b) Searching fee\n...\n...\n(c) Copying fee (no. of words)\n...\n...\n(d) Authentication fee\n...\n...\nTotal...\n(in words)\nSecretary, Commercial Taxes Tribunal, Bihar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "37",
            "title": "37. Variation in the rates of court-fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "38",
            "title": "38. Exemption from the payment of court-fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "39",
            "title": "39. Service of notice.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "40",
            "title": "40. Cause List.",
            "chapter": null,
            "content": "Chapter VI\n41.\n(ii) Every such application shall be accompanied by three neatly typed plain copies of the orders sought to be reviewed.\nChapter VII\n42.\n(1) Register of application for revision under Section 41 of the Ordinance.\n(2) Register of application for review under Section 42 of the Ordinance.\n(3) Register of application for reference under Section 43 of the Ordinance.\n(4) Register of application for restoration.\n(5) Court-fee Register.\n(6) Register of application for certified copy.\n(7) Information Register referred to in Chapter VIII.\n(8) Such other registers as may be prescribed by the Tribunal.\nChapter VIII",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "43",
            "title": "43. Application for reference.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "44",
            "title": "44. Dismissal if no question of law arises.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "45",
            "title": "45. Preparation of statement of the case if a question of law arises.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "46",
            "title": "46. Communication of the copy of judgment/order of the High Court.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "47",
            "title": "47. Action on the judgment of the High Court.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "48",
            "title": "48. Tribunal to follow provisions of Civil Procedure Code in matters not provided in these Regulations.",
            "chapter": null,
            "content": "Chapter IX\n49.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        }
    ],
    "metadata": {
        "Act ID": "bh071",
        "Act Number": "Published vide Notification No. S.O. 1190, dated 27 July, 1979, published in Bihar Gazette, Extraordinary dated July 27, 1979",
        "Enactment Date": "",
        "Act Year": "1979",
        "Short Title": "Bihar Commercial Taxes Tribunal Regulation, 1979",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}