Bihar Settlement of Taxation Disputes Act, 2015

{
    "id": 15476,
    "slug": "bihar-settlement-of-taxation-disputes-act-2015",
    "title": "Bihar Settlement of Taxation Disputes Act, 2015",
    "short_title": "Bihar Settlement of Taxation Disputes Act, 2015",
    "act_number": "(Bihar Act 14 of 2015)",
    "act_year": 2015,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Settlement of Taxation Disputes Act, 2015",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent, commencement and eligibility criteria.",
            "chapter": null,
            "content": "Chapter I\nPreliminary",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"admitted tax\" means the amount of tax admitted as being payable in the returns filed by the party under the law;\n(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;\n(c) \"assessed tax\" means tax determined as being payable under an order of assessment or reassessment under the law;\n(d) \"dispute\" means an appeal, revision, review, reference, Writ Petition or Special Leave Petition arising out of any order passed under the law and pending before, as the case may be, the following: -\n(i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal),\n(ii) the Joint Commissioner of Commercial Taxes (Administration),\n(iii) the Commissioner of Commercial Taxes,\n(iv) Commercial Taxes, Tribunal,\n(v) the High Court,\n(vi) the Supreme Court of India, and includes,\n(1) a levy of tax, interest or penalty by an authority appointed or prescribed or authorized under the law or,\n(2) a proceeding for recovery of tax, interest or penalty initiated by or pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914;\n(e) In respect of a dispute \"disputed amount\" means, any tax, interest or penalty which is not admitted as being payable by the party;\n(f) \"form\" means a form appended to this Act ;\n(g) \"law\" means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as its stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)], the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Central Sales Tax Act, 1956 (Act 74 of 1956), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988) the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948), the Bihar Electricity Duty Act, 1948 (Bihar Act 36 of 1948) and Bihar Tax on Advertisement Act,2007.\n(h) \"party\" means a person who files an application under this Act for settlement of any dispute;\n(i) \"Act\" means the Bihar Settlement of Taxation Disputes Act, 2015;\n(j) \"prescribed authority\" , for the purposes of this Act, means:\n(i) In respect of any appeal pending, the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), before whom appeal is pending;\n(ii) the Commissioner of Commercial Taxes, in respect of any revision petition pending before the Commissioner or before the Tribunal or in respect of any Writ Petition or reference pending before any High Court or any Special Leave Petition pending before the Supreme Court of India,\n(iii) the Joint Commissioner of Commercial Taxes (Administration) Incharge of the concerned Division, in any other case;\n(k) \"revision\" means a petition for revision under the law pending before the Commissioner of Commercial Tax appointed under section 9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar Value Added Tax Act, 2005 or Tribunal under the Act ;\n(l) \"settlement amount\" means the amount upon payment of which the dispute shall be settled;\n(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(n) \"turnover returned\" means the gross turnover recorded in the returns filed by the party under the law;\n(o) other expressions not defined herein shall have the meanings respectively assigned to them under the law.\nChapter II\nSettlement of Disputes",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Settlement amount.",
            "chapter": null,
            "content": "Table- I\nTable- I\nSl. No.\nSl. No.\nAmount of arrear in dispute\nAmount of arrear in dispute\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1\nDispute arising out of non-submission of\n\t\t\t\tForm-IXC or Form IX in support of any claim preferred under Part\n\t\t\t\tI of the Bihar Finance Act, 1981.\nTen percent of disputed amount of tax.\nTen percent of disputed amount of tax.\nTen percent of disputed amount of tax.\n2\nWhere the amount of arrear tax in dispute does\n\t\t\t\tnot exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl.\n\t\t\t\tNo. 1.\nTwenty three percent of arrear tax in dispute\nTwenty four percent of arrear tax in dispute\nTwenty five percent of arrear tax in dispute\n3\nWhere the amount of arrear tax in dispute\n\t\t\t\texceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs.\n\t\t\t\t1,00,00,000(one crore) other than mentioned in Sl. No. 1.\nRs. 2,30,000 (Two Lakh thirty thousand) plus\n\t\t\t\tthirty percent of the amount by which the amount of arrear tax in\n\t\t\t\tdispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 2,40,000 (Two Lakh forty thousand) plus\n\t\t\t\tthirty one percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 2,50,000 (Two Lakh fifty thousand) plus\n\t\t\t\tthirty two percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\n4\nWhere the amount of arrear tax in dispute\n\t\t\t\texceeds Rs. 1,00,00,000 (one crore) other than mentioned in Sl.\n\t\t\t\tNo. 1.\nRs. 29,30,000 (Twenty nine Lakh thirty thousand)\n\t\t\t\tplus thirty eight percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 30,30,000 (Thirty Lakh thirty thousand) plus\n\t\t\t\tthirty nine percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 31,30,000 (Thirty one Lakh thirty thousand)\n\t\t\t\tplus forty percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 1,00,00,000 (one crore).\n5\nFor dispute arising out of an order levying\n\t\t\t\tpenalty or interest under the law\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTable- II\nTable- II\nSl. No.\nSl. No.\nAmount of arrear in dispute\nAmount of arrear in dispute\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1\nFor the amount of arrear tax in dispute does not\n\t\t\t\texceed Rs. 10,00,000 (Ten Lakh).\nTwenty eight percent of arrear tax in dispute\nTwenty nine percent of arrear tax in dispute\nThirty percent of arrear tax in dispute\n2\nFor the amount of arrear tax in dispute exceeds\n\t\t\t\tRs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000 (one\n\t\t\t\tcrore).\nRs. 2,80,000 (Two Lakh eighty thousand) plus\n\t\t\t\tthirty five percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 2,90,000 (Two Lakh ninety thousand) plus\n\t\t\t\tthirty six percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 3,00,000 (Three Lakh) plus thirty seven\n\t\t\t\tpercent of the amount by which the amount of arrear tax in\n\t\t\t\tdispute exceeds Rs. 10,00,000 (Ten Lakh).\n3\nFor the amount of arrear tax in dispute exceeds\n\t\t\t\tRs. 1,00,00,000 (one crore).\nRs. 34,30,000 (Thirty four Lakh thirty thousand)\n\t\t\t\tplus forty three percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 35,30,000 (Thirty five Lakh thirty thousand)\n\t\t\t\tplus forty four percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 36,30,000 (Thirty six Lakh thirty thousand)\n\t\t\t\tplus forty five percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore)\n4\nFor dispute arising out of an order levying\n\t\t\t\tpenalty or interest under the law\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nChapter III\nManner of Settlement of Disputes",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Application for settlement.",
            "chapter": null,
            "content": "(a) bearing adhesive court-fee stamp for one hundred rupees and shall be accompanied by notice of demand issued by an authority appointed or prescribed or authorized under the law and an affidavit by the party to the effect that the facts contained therein are true and correct,\n(b) accompanied by copies of returns and proof of tax payment in support of payment of admitted tax,\n(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),\n(d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Tax,\n(e) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before the Tribunal,\n(f) accompanied by a certified copy of the reference or Writ Petition or Special Leave Petition, in the case of a reference or Writ Petition or Special Leave pending before the High Court or Supreme Court, as the case may be,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Disposal of application.",
            "chapter": null,
            "content": "(b) The party may, on receipt of the order specified in clause (a), file a fresh application for settlement in view of the order passed under clause (a).\n(b) The party shall, within seven days of the deposit of the entire settlement amount as aforesaid, file before the appropriate Court or authority a petition withdrawing the dispute.\n(i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), in case of an appeal;\n(ii) the Joint Commissioner of Commercial Taxes (Administration), in case of a miscellaneous revision pending before the Joint Commissioner of Commercial Taxes (Administration);\n(iii) the Commissioner of Commercial Taxes, in case of a revision petition pending before the Commissioner of Commercial Taxes;\n(iv) the Tribunal, in case of a revision petition pending before the Tribunal;\n(v) the High Court, in case of a reference or Writ Petition; and\n(vi) the Supreme Court of India, in case of a Special Leave Petition.\n(i) a revision petition pending before the Tribunal, or\n(ii) a reference, or\n(iii) a Writ Petition, or\n(iv) a Special Leave Petition being passed under sub-section (7), the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been dismissed as withdrawn and notwithstanding anything to the contrary contained in any order or judgment of any Court or Tribunal, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed never to have been preferred by the party.\n(a) in the case of settlement of a dispute relating to an appeal or revision, other than a revision pending before the Tribunal, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement,\n(b) in the case of a settlement of a dispute (other than a dispute specified in clause (a) of this sub-section or a dispute pending before the Tribunal, any High Court or the Supreme Court) communicate, within seven days, to the authority before which such dispute is pending, a true copy of the order of settlement and the concerned authority shall, upon receipt of the said order, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement.\nForm Set-I\nForm Set-I\n(Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2015)\n(Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2015)\n[ See Section 4(1)]\n[ See Section 4(1)]\nI, ............................ (full name in block letters), son of ................. residing at ............................, Telephone No........................ email Id.........................................*carrying on business under the trade name ......................................... or on behalf of the ...............................(name of the *partnership firm/company/AOP/HUF/etc.) and having registration No. ........... under the Bihar Finance Act, 1981, Bihar Value Added Tax Act, 2005 /Other Acts request that the following case be settled.\n*A The case is pending before the..................................................\n*B The details of proceedings arising out of an offence alleged to have been committed are as follows :-\n*C A notice of demand arising out of scrutiny/assessment/reassessment imposition of penalty or interest for the year ............ has been served on *me/us by ................... (name of the authority), which is inconsistent and the amount of admitted tax/assessed tax/penalty/interest in such order of scrutiny/assessment/reassessment penalty or interest are given below -\n(a)\nAmount of admitted tax\n:\n(b)\nAmount paid as admitted tax\n:\n(c)\nProces no and date of demand notice\n:\n(d)\nAmount of dues as per demand notice\n:\n(e)\nTax levied due to non filing of form IX or IXC\n under Bihar Finance Act, 1981\n:\n(f)\nBalance amount of assessed tax\n:\n(f)\nAmount of interest imposed\n:\n(g)\nAmount of penalty levied\n:\n2. *I/We want to get the case(s) settled upon payment of Rs. ............ (in figures) or such sum as may be agreed upon. *I/We undertake to pay the amount as may be agreed upon in the appropriate Government Treasury within such time as may be directed.\nDeclaration:\nDeclaration:\nI, ............................. (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.\nDate :\n(Signature of the applicant)\n*Strike out whichever is not applicable\n(Status)\nSET-II\nSET-II\n(Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act, 2015)\n(Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act, 2015)\n[ See Section 4(2)]\n[ See Section 4(2)]\nOffice of the ...........................\nOffice of the ...........................\nReceived from ............................ an application in form SET-I\nPlace :\nSignature of receiving officer\nSeal :\nDesignation\nSET-III\nSET-III\n(Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act, 2015)\n(Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act, 2015)\n[ See Section 5(2)]\n[ See Section 5(2)]\nOffice of the ..............................\nOffice of the ..............................\nOrder\nOrder\nPlace :\nSignature\nDate : Seal :\nDesignation\nMemo No. Date -\nDesignation\nPlace :\nSignature\nDate : Seal :\nDesignation\nForm SET-IV\nForm SET-IV\n(Order under section 5(5) of the Bihar Settlement of Taxation Disputes Act, 2015)\n(Order under section 5(5) of the Bihar Settlement of Taxation Disputes Act, 2015)\n[ See Section 5(5)]\n[ See Section 5(5)]\nOrder\nOrder\nPlace :\nSignature\nDate : Seal :\nDesignation\nMemo No. Copy forwarded to ............................. (Dealer)\nDate -\nPlace :\nSignature\nDate : Seal :\nDesignation\nForm SET-V\nForm SET-V\n(Order of Settlement under the Bihar Settlement of Taxation Disputes Act, 2015)\n(Order of Settlement under the Bihar Settlement of Taxation Disputes Act, 2015)\n[ See Section 5(7)]\n[ See Section 5(7)]\nOrder\nOrder\nPlace :\nSignature\nDate : Seal :\nDesignation\nMemo No.\nDate -\nPlace :\nSignature\nDate : Seal :\nDesignation",
            "footnote": "",
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            "sort_order": 4
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    ],
    "metadata": {
        "Act ID": "bh559",
        "Act Number": "(Bihar Act 14 of 2015)",
        "Enactment Date": "",
        "Act Year": "2015",
        "Short Title": "Bihar Settlement of Taxation Disputes Act, 2015",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}