AN ACT
Preamble :-To provide for settlement of disputes arising from proceedings under 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 No 16 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(BiharAct 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 DutyAct, 2018 (Act 4 of 2018yh)] and the Central Sales Tax Act, 1956 (Act 74 of 1956),
BE it enacted by the Legislature of the State of Bihar in the Seventy Second year of the Republic of India as follows:-
Section 1 • THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2021
An ACT
bihar-settlement-of-taxation-disputes-act-2021-sec-1.json
•
Section 1
{
"act_title": "THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2021",
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"section": {
"number": "1",
"title": "An ACT",
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"content": "AN ACT\nPreamble :-To provide for settlement of disputes arising from proceedings under 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 No 16 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(BiharAct 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 DutyAct, 2018 (Act 4 of 2018yh)] and the Central Sales Tax Act, 1956 (Act 74 of 1956),\nBE it enacted by the Legislature of the State of Bihar in the Seventy Second year of the Republic of India as follows:-",
"footnote": "Bihar Act 5 of 1981; Act 27 of 2005; Bihar Act No 16 of 1993; Bihar Act 5 of 1988; Bihar Act XXXV of 1948; BiharAct No. 12 of 2017; Bihar Act 36 of 1948; Act 4 of 2018yh; Act 74 of 1956",
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