Bihar Settlement of Taxation Disputes Act, 2019

{
    "id": 15478,
    "slug": "bihar-settlement-of-taxation-disputes-act-2019-2019",
    "title": "Bihar Settlement of Taxation Disputes Act, 2019",
    "short_title": "Bihar Settlement of Taxation Disputes Act, 2019",
    "act_number": "(Bihar Act 20 of 2019)",
    "act_year": 2019,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Settlement of Taxation Disputes Act, 2019",
    "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) \"Act\" means the Bihar Settlement of Taxation Disputes Act, 2019;\n(b) \"admitted tax\" means the amount of tax admitted as being payable in the returns filed by the party under the law;\n(c) \"appeal\" means an appeal under the law pending before the Additional Commissioner of State Tax (Appeals) or the Joint 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(d) \"arrear tax, penalty or interest, or fine in dispute\" means,-\n(i) tax, by whatever name called, payable by an assessee upon assessment or re-assessment under the relevant Act, or,\n(ii) penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or,\n(iii) Interest payable by an assessee under Act,-\n(A) as determined for delayed payment or non-payment of tax before assessment or re-assessment; or\n(B) as accrued in respect of non-payment of tax or, as the case may be, short payment of tax after assessment or re-assessment which is in dispute.\n(e) \"assessed tax\" means tax determined as being payable under an order of assessment or reassessment under the law;\n(f) \"dispute\" means case pending on the 31st day of December, 2019 in respect of any period ending on or before 30thday of June, 2017 under the Law for which-\n(i) a levy of tax, interest, fine or penalty by an authority appointed or prescribed or authorized under the law or,\n(ii) an assessment, re-assessment, scrutiny or any other order has been made; or\n(iii) an appeal, revision, miscellaneous revision, review,reference, Writ Petition or Special Leave Petition has been filed; or\n(iv) a revision or review proceeding has been initiated; or\n(v) a notice or order has been issued intimating the applicant for payment of tax, interest, fine or penalty; or\n(vi) a notice has been issued in any proceeding under the Law requiring payment of any tax, interest, fine or penalty; or\n(vii) a proceeding for recovery of tax, interest, fine 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(g) \"disputed amount\" , in relation to a dispute, means any tax, interest, fine or penalty which is due to be paid by the party;\n(h) \"form\" means a form appended to this Act ;\n(i) \"law\" means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it 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 Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No16 of 1993), 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 Tax on Advertisement Act,2007, [as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)], the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948) [as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)] and the Central Sales Tax Act, 1956 (Act 74 of 1956),\n(j) \"party\" means any person who is a party to a dispute under the Law and who files an application under this Act for settlement of any dispute;\n(k) \"prescribed\" means as prescribed in the Rules made under this Act;\n(l) \"prescribed authority\" , for the purposes of this Act, means authorities referred to section 10 of Bihar Value added Tax Act 2005.\n(m) \"revision\" means a petition for revision under the law pending before the the Commissioner of Commercial Taxes 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 the Tribunal under the Act ;\n(n) \"settled\" , in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute;\n(o) \"settlement amount\" means the amount upon payment of which the dispute shall be settled;\n(p) \"statutory certificates/declarations\" for the purpose of the Act means declarations and certificates mentioned under Rule 12 of the central sales Tax (Registration & Turnover Rules) 1957\n(q) \"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(r) \"turnover returned\" means the gross turnover recorded in the returns filed by the party under the law;\n(s) words or 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\nTable\nSl.No.\nSl.No.\nDispute relating to\nDispute relating to\nSettlement amount\nSettlement amount\n1\n2\n3\n1.\nArrear of tax for non furnishing/non production\n\t\t\t\tof statutory Certificates/ Declarations\n100% of remaining balance amount of the arrear\n\t\t\t\tof tax in dispute, as reduced by the amount of tax involved in\n\t\t\t\tthe value of Certificates/Declarations in the possession of the\n\t\t\t\tapplicant till the date of application, or the amount already\n\t\t\t\tpaid towards such arrear, whichever is higher;\n2.\nOther Arrear of tax\n35% of the arrear of tax in dispute or the\n\t\t\t\tamount already paid towards such arrear, whichever is higher;\n3.\nFor dispute arising out of an order levying\n\t\t\t\tpenalty, fine or interest under the law\n10% of disputed amount of penalty or interest or\n\t\t\t\tthe fine, as the case may be, or the amount already paid towards\n\t\t\t\tsuch arrear, whichever is higher;\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\nChapter III\nManner of Settlement of Disputes",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Application for settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Disposal of application.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Power to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 10th February, 2020 [bh678]",
        "Act Number": "(Bihar Act 20 of 2019)",
        "Enactment Date": "",
        "Act Year": "2019",
        "Short Title": "Bihar Settlement of Taxation Disputes Act, 2019",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}