Bihar Settlement of Taxation Disputes Act, 2016

{
    "id": 15477,
    "slug": "bihar-settlement-of-taxation-disputes-act-2016",
    "title": "Bihar Settlement of Taxation Disputes Act, 2016",
    "short_title": "Bihar Settlement of Taxation Disputes Act, 2016",
    "act_number": "(Bihar Act No.7 of 2016)",
    "act_year": 2016,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Settlement of Taxation Disputes Act, 2016",
    "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, 2016;\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) Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme court in which the disputed amount is more than rupees One Crore, the Commissioner of Commercial Taxes.\n(iii) Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme Court in which the disputed amount is upto rupees One Crore, the concerned Joint Commissioner of Commercial Taxes (Administration), under whome jurisdiction the party is registered or the order of disputed amount has been passed.\n(iv) In respect of any other disputed cases pending before the Joint Commissioner of Commercial Taxes (Administration), the Joint Commissioner of Commercial Taxes (Administration)\n(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 ;\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.\nParticulars\n\t\t\t\tof the dispute\nParticulars\n\t\t\t\tof the dispute\nSettlement\n\t\t\t\tAmount\nSettlement\n\t\t\t\tAmount\n1\n1\n2\n2\n3\n3\n1\nDispute arising out of\n\t\t\t\tnon-submission of Form-IXC or Form IX in support of any claim\n\t\t\t\tpreferred under Part I of the Bihar Finance Act, 1981.\nTen percent of disputed amount of\n\t\t\t\ttax.\n2\nWhere the amount of arrear tax in\n\t\t\t\tdispute does not exceed Rs. 10,00,000 (Ten Lakh) other than\n\t\t\t\tmentioned in Sl. No. 1.\nTwenty  five percent of arrear tax\n\t\t\t\tin dispute\n3\nWhere the amount of arrear tax in\n\t\t\t\tdispute exceeds 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. 2,50,000 (Two Lakh fifty\n\t\t\t\tthousand) plus thirty two percent of the amount by which the\n\t\t\t\tamount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\n4\nWhere the amount of arrear tax in\n\t\t\t\tdispute exceeds Rs. 1,00,00,000 (one crore) other than mentioned\n\t\t\t\tin Sl. No. 1.\nRs. 31,30,000 (Thirty one Lakh\n\t\t\t\tthirty thousand) plus forty percent of the amount by which the\n\t\t\t\tamount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one\n\t\t\t\tcrore).\n5\nFor dispute arising out of an order\n\t\t\t\tlevying penalty or interest under the law\nTen percent of disputed amount of\n\t\t\t\tpenalty or interest, 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\n1\n1\n2\n2\n3\n3\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\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. 3,00,000 (Three Lakh) plus\n\t\t\t\tthirty seven percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute 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. 36,30,000 (Thirty six Lakh\n\t\t\t\tthirty thousand) plus forty five percent of the amount by which\n\t\t\t\tthe amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one\n\t\t\t\tcrore).\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\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/annual return and proof of tax payment (Copies of challan along with treasury certificate) 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 Taxes (Appeal) or Deputy Commissioner Commercial Taxes (Appeal),\n(d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Taxes,\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 the Supreme Court, as the case may be,\n(g) accompanied by a certified copy of assessment order/imposition of interest and penalty order/scruitny order.\n(h) applicant shall compulsorily mention his e-mail ID and telephone number on prescribed place of SET-I\n(i) accompanied by copies of challans along with treasury certificate if a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement scheme.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Disposal of application.",
            "chapter": null,
            "content": "(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\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, 2016)\n(Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2016)\n[ See Section 4(1)&4 (2)]\n[ See Section 4(1)&4 (2)]\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) Amount of admitted tax :\n(b) Amount paid as admitted tax :\n(c) Process no and date of demand notice :\n(d) Amount of dues as per demand notice :\n(e) Amount of disputed demand-\n(i) tax levied due to non filing of form IX or IXC under Bihar Finance Act, 1981\n(ii) amount demanded in respect of assessed tax other than mentioned in above (i)\n(iii) amount of interest levied\n(iv) amount of penalty levied\n(2) The details of amount already deposited against disputed amount before commencement of this settlement scheme-\nChallan no.\nChallan no.\nDate\nDate\non account of\n\t\t\t\tTax/Interest/Penalty\non account of\n\t\t\t\tTax/Interest/Penalty\nAmount deposited\nAmount deposited\n3. *I/We want to get the case(s) settled upon payment of Rs. ............on account of assessed tax, upon payment of Rs. .................. on account of interest and upon payment of Rs. ..................... on account of penalty, 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:\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 , 2016)\n(Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2016)\n[ See Section-4(4)]\n[ See Section-4(4)]\nOffice of the ...........................\nOffice of the ...........................\nReceived from ............................ an application in form SET-I\nCheck slip\n1\nan affidavit by the party to the effect that the\n\t\t\t\tfacts contained therein are true and correct is enclosed in\n\t\t\t\trelation to section-4 (2)(a)\n2\nCopies of challan along with treasury\n\t\t\t\tcertificate is enclosed in support of payment of admitted tax in\n\t\t\t\trelation to section-4 (2)(b)\n3\nCopy of annual return is enclosed or not.\n4\nCopy of demand notice regarding dispute is\n\t\t\t\tenclosed\n5\nProof regarding dispute is enclosed\n6\ne-mail ID & telephone no. is mentioned in\n\t\t\t\tSET-I\n7\nCertified copies of\n\t\t\t\tassessment/re-assessment/penalty/ scruitny are enclosed\n8\nProof of payment (Challans along with treasury\n\t\t\t\tcertificate) of any amount deposited aganist disputed amount\n\t\t\t\tbefore commencement of this Act is enclosed\n9\nAmount of dispute involved in the application\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, 2016)\n(Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act, 2016)\n[ See Section-5(2)]\n[ See Section-5(2)]\nOffice of the ..............................\nOffice of the ..............................\n(1) Name and style of business in respect of which application in form SET-I has been received:\n(2) Complete Address of the said business:\n(3) Registration number:\n(4) Case/CWJC/SLP/Reference No. of dispute:\n(5) Nature of demand involved in dispute:\n(6) Period to which dispute relates:\nOrder\nOrder\n1. does not conform to the requirements of section-4\n2. is incomplete\n3. is incorrect\n4. is accompanied by incomplete evidence in respect of dispute and disputed amount\n5. any other reason-\nPlace :\nSignature\nDate : Seal :\nDesignation\nMemo No.\nDate -\nPlace :\nSignature\nDate : Seal :\nDesignation\nForm SET-IV\nForm SET-IV\n(Order under section-5(3) of the Bihar Settlement of Taxation Disputes Act, 2016)\n(Order under section-5(3) of the Bihar Settlement of Taxation Disputes Act, 2016)\n[ See Section-5(3)]\n[ See Section-5(3)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "1",
            "title": "1. Name and style of business in respect of which application for settlement has been received:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "2",
            "title": "2. Receipt No. and date vide which application in form SET-I acknowledged:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "3",
            "title": "3. Complete Address of the said business :",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "4",
            "title": "4. Registration number:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "5",
            "title": "5. Case/CWJC/SLP/Reference No. of dispute:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "6",
            "title": "6. Nature of demand involved in dispute:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "7",
            "title": "7. Period to which dispute relates:",
            "chapter": null,
            "content": "Order\nOrder\naccount of disputed Tax -\non account of interest imposed -\non account of penalty imposed -\nTotal Amount -\nTotal Amount -\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(5)]\n[See Section-5(5)]\n(1) Name and style of business in respect of which this application has been received:\n(2) Complete Address of the said business:\n(3) Registration number:\n(4) Case/CWJC/SLP/Reference No. of dispute:\n(5) Nature of demand involved in dispute:\n(6) Period to which dispute relates:\n(7) Settlement amount as per form SET-IV issued under letter no. ............. Dated ..........\n(i) on account of disputed Tax -\n(ii) on account of interest imposed -\n(iii) on account of penalty imposed -\n(8) Amount deposited against dispute\n(i) on account of disputed Tax -\n(ii) on account of interest imposed -\n(iii) on account of penalty imposed -\nOrder\nOrder\nPlace :\nSignature\nDate : Seal :\nDesignation\nMemo No.\nDate -\nPlace :\nSignature\nDate : Seal :\nDesignation\nForm Set-VI\nForm Set-VI\n(Notice under the Bihar Settlement of Taxation Disputes Act , 2016)\n(Notice under the Bihar Settlement of Taxation Disputes Act , 2016)\n[See Proviso to Section-5(5)]\n[See Proviso to Section-5(5)]\n(1) Name and style of business in respect of which this application has been received:\n(2) Complete Address of the said business:\n(3) Registration number:\n(4) Case/CWJC/SLP/Reference No. of dispute:\n(5) Nature of demand involved in dispute:\n(6) Period to which dispute relates:\n(7) Settlement amount as per form SET-IV issued under letter no. ............. Dated ..........\n(i) on account of disputed Tax -\n(ii) on account of interest imposed -\n(iii) on account of penalty imposed -\n(8) Amount deposited against dispute\n(i) on account of disputed Tax -\n(ii) on account of interest imposed -\n(iii) on account of penalty imposed -\nOrder\nOrder\nSignature\nDesignation\nSeal:\nNote :- Failure on the part of the party to comply with the terms of this notice entails rejection of application for settlement of dispute without any further hearing to the party.\nNote\nForm Set-VII\nForm Set-VII\n(Notice of rejection of application under the Bihar Settlement of Taxation Disputes Act, 2016)\n(Notice of rejection of application under the Bihar Settlement of Taxation Disputes Act, 2016)\n[ See Proviso to Section 5(5)]\n[ See Proviso to Section 5(5)]\n(1) Name and style of business in respect of which this application has been received:\n(2) Complete Address of the said business:\n(3) Registration number:\n(4) Case/CWJC/SLP/Reference No. of dispute:\n(5) Nature of demand involved in dispute:\n(6) Period to which dispute relates:\n(7) Settlement amount as per form SET-IV issued under letter no. ............. Dated ..........\n(i) on account of disputed Tax -\n(ii) on account of interest imposed -\n(iii) on account of penalty imposed -\n(8) Amount deposited against dispute\n(i) on account of disputed Tax -\n(ii) on account of interest imposed -\n(iii) on account of penalty imposed -\nOrder\nOrder\nSignature\nDesignation\nSeal:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        }
    ],
    "metadata": {
        "Act ID": "bh561",
        "Act Number": "(Bihar Act No.7 of 2016)",
        "Enactment Date": "",
        "Act Year": "2016",
        "Short Title": "Bihar Settlement of Taxation Disputes Act, 2016",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}