Table
Table
Sl.No.
Sl.No.
Dispute relating to
Dispute relating to
Settlement amount
Settlement amount
1
2
3
1.
Arrear of tax for non furnishing/non production
of statutory Certificates/ Declarations
100% of remaining balance amount of the arrear
of tax in dispute, as reduced by the amount of tax involved in
the value of Certificates/Declarations in the possession of the
applicant till the date of application, or the amount already
paid towards such arrear, whichever is higher;
2.
Other Arrear of tax
35% of the arrear of tax in dispute or the
amount already paid towards such arrear, whichever is higher;
3.
For dispute arising out of an order levying
penalty, fine or interest under the law
10% of disputed amount of penalty or interest or
the fine, as the case may be, or the amount already paid towards
such arrear, whichever is higher;
(i) a revision petition pending before the Tribunal, or
(ii) a reference, or
(iii) a Writ Petition, or
(iv) a Special Leave Petition
Chapter III
Manner of Settlement of Disputes
Section 3 • Bihar Settlement of Taxation Disputes Act, 2019
3. Settlement amount.
bihar-settlement-of-taxation-disputes-act-2019-2019-sec-3.json
•
Section 3
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"number": "3",
"title": "3. Settlement amount.",
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"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": "",
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},
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