{
    "act_title": "Bihar Settlement of Taxation Disputes Act, 2019",
    "act_slug": "bihar-settlement-of-taxation-disputes-act-2019-2019",
    "section_label": "Section",
    "section": {
        "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
    },
    "prev_section": "2",
    "next_section": "4"
}