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The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024
The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024
Sections
Section 1. (1) ;g vf/kfu;e fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024 dgk tk ldsxkA
Section 1Section 2. bl vf/kfu;e esa] tc rd fd lanHkZ esa vU;Fkk visf{kr u gks&
Section 2Section 3. ¼1½ bl vf/kfu;e ds vU; izko/kkuksa ds v/khu fof/k ds rgr~ yafcr fookn dk lek/kku i{kdkj ds }kjk bl fufeÙk fn, x, vkosnu ij uhps layXu rkfydk ds dkWye&3 esa fofufnZ"V lek/kku jkf'k ds Hkqxrku ij fd;k tk ldsxkA
Section 3Section 1. fdlh oS/kkfud ?kks"k.kk&i=@izek.k&i= dks izLrqr ;k miLFkkfir djus esa foQyrk ds dkj.k l`ftr cdk;k dj
Section 1Section 2. vU; cdk;k dj fookn esa cdk;k dj jkf'k dk 35% ;k ,slh cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks(
Section 2Section 3. fof/k ds v/khu fdlh vkns'k ds ek/;e ls vf/kjksfir 'kkfLr ;k C;kt ;k QkbZu ls mRiUu fookn
Section 3Section 4. fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vkosnu fofgr izkf/kdkjh ds le{k ,sls izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr djsxk tSlk fd fofgr fd;k tk;A
Section 4Section 5. &
Section 5Section 6. & ¼1½ ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kksa dks dk;kZfUor djus ds fy, fu;e cuk ldsxhA ¼2½ mi/kkjk ¼1½ ds mica/kksa ds lkekU;rk ij izfrdwy izHkko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh ekeys ds fy, fu;e cuk ldsxh ftUgsa fofgr djus dh vis{kk bl vf/kfu;e }kjk dh x;h gS ;k ftudh ckor fu;e izko/kku fd;s tkrs gSaA* T;ksfrLo:i JhokLro] ljdkj ds lfpo ¼izŒ½A
Section 6Section 1. Short title, extent and commencement–
Section 1Section 2. Definitions –In this Act, unless otherwise required in the context –
Section 2Section 3. Settlement amount.– (1) Subject to other provisions of this Act, a dispute pending under
Section 3Section 1. Arrear of tax on account of failure
Section 1Section 2. OtherArrear of tax 35% of the arrear of tax in dispute or the
Section 2Section 3. For dispute arising out of an order
Section 3Section 4. Application for settlement.—Any party opting to settle a dispute shall furnish to the
Section 4Section 5. Disposal of application .–
Section 5Section 6. Power to make rules. –
Section 6
bihar-settlement-of-taxation-disputes-act-2024.json
•
18 Sections
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Bihar
{
"id": 3520,
"slug": "bihar-settlement-of-taxation-disputes-act-2024",
"title": "The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024",
"short_title": "The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024",
"act_number": "29",
"act_year": 2024,
"act_type": "STATE",
"location": "Bihar",
"law_status": "unknown",
"enactment_date": "2024-03-14",
"description": "The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "Section 1. (1) ;g vf/kfu;e fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024 dgk tk ldsxkA",
"chapter": null,
"content": "(2) bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA \n(3) vU;Fkk micaf/kr ds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks izo`Ùk gksaxs] tks jkT;&dj vk;qDr jkti= esa] vf/klwpuk }kjk fu;r djs vkSj mDr frfFk ls N% eghus dh vof/k ds fy;s ykxw jgsxk % ijUrq jkT; ljdkj] bl iz;kstukFkZ jkti= esa izdkf'kr vf/klwpuk }kjk] mDr N% ekg dh vof/k dks] vf/klwpuk esa ;Fkk fofufnZ\"V vof/k rd ijUrq N% ekg ls vuf/kd ds fy, c<+k ldsxhA",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "Section 2. bl vf/kfu;e esa] tc rd fd lanHkZ esa vU;Fkk visf{kr u gks&",
"chapter": null,
"content": "(d) **\n ** ls vfHkizsr gS fcgkj djk/kku fooknksa dk lek/kku vf/kfu;e] 2024( ¼[k½ **\n ** ls vfHkizsr gS fof/k ds v/khu i{kdkj }kjk nkf[ky foojf.k;ksa esa Lohdkj dh xbZ ns; dj dh jkf'k( \n¼x½ **\n ** ls vfHkizsr gS fof/k ds v/khu fcgkj foÙk vf/kfu;e] 1981 Hkkx 1 dh /kkjk 9 ;k fcgkj \newY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 ds v/khu fu;qDr vkSj {ks=h; vf/kdkfjrk okys jkT;&dj vij vk;qä ¼vihy½ ds le{k yfEcr vihy( ¼?k½ ^^\n ** ls vfHkizsr gS] & \n¼i½ fu/kkZfjrh }kjk fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k ikfjr vFkok fd;s x;s fdlh vU; vkns'k ds vuqlj.k esa Hkqxrs; dj] pkgs ftl uke ls tkuk tk,] ;k \n¼ii½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh ij vkjksfir 'kkfLr] ;k \n¼iii½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; C;kt] ;k \n¼iv½ fof/k ds fdlh Hkh izko/kkuksa ds rgr fu/kkZfjrh }kjk Hkqxrs; QkbZu ( \n¼M-½ **\n ** ls vfHkizsr gS vihy] iqujh{k.k] fofo/k iqujh{k.k] iqufoZyksdu] jsQsjsa'k ds ek/;e ls dksbZ dk;Zokgh ;k fof/k ds v/khu dj] C;kt] QkbZu ;k “kkfLr ds mn~xzg.k ds laca/k esa ikfjr fdlh vkns'k ds vuqlj.k esa dksbZ ;kfpdk] tks twu] 2017 ds 30osa fnu ;k mlls igys lekIr gksus okyh fdlh Hkh vof/k ds laca/k esa fof/k ds v/khu fu;qDr fdlh izkf/kdkj ;k fVªC;wuy ;k] ;Fkk fLFkfr] mPp U;k;ky; ;k mPpre U;k;ky; ds le{k fnukad 31 tuojh] 2024 dks yafcr gks( vkSj blesa 'kkfey gS% \n¼i½ ,slh dksbZ ysoh ftlds laca/k esa ljdkjh [ktkus esa iw.kZ jkf'k dk Hkqxrku ugha fd;k x;k gS] ;k \n\n \n \n3 ????? ??? (???????), 14 ???[ 2024 \n ¼ii½ fof/k ds v/khu vFkok fcgkj ,oa mM+hlk yksd ekax olwyh vf/kfu;e] 1914 ds v/khu fu;qä vFkok fofgr vFkok izkf/k—r izkf/kdkjh }kjk izkjEHk dh x;h vFkok ds le{k yfEcr fdlh dj] C;kt] QkbZu vFkok 'kkfLr dh olwyh gsrq dk;Zokgh( ¼p½ **\n **] fdlh fookn ds laca/k esa] ls vfHkizsr gS dksbZ dj] C;kt] QkbZu vFkok 'kkfLr dh jkf'k tks fof/k ds v/khu dj fu/kkZj.k] iqudZjfu/kkZj.k ;k laoh{kk ds vkns'k ;k ikfjr vFkok fd;s x;s fdlh vU; vkns'k ds vuqlj.k esa i{kdkj ds ikl Hkqxrs; ds :i esa fu/kkZfjr fd;k x;k gS( \n (N) **\n ** ls vfHkizsr gS fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tks fcgkj \newY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd;s tkus ds \niwoZ FkkA], fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] fcgkj LFkkuh; {ks= esa miHkksx] O;ogkj vFkok fcØh gsrq ekyksa ds ços'k ij dj vf/kfu;e] 1993 ¼fcgkj vf/kfu;e \n16@1993½] fcgkj gksVy foykl oLrq dj vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj \neuksjatu dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj foKkiu ij dj \nvf/kfu;e] 2007] [tks fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e 12@2017½ dh /kkjk \n173 }kjk fujflr fd, tkus ds iwoZ FksA], fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e \n36@1948½ [tks fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ dh /kkjk 23 \n}kjk fujflr fd, tkus ds iwoZ Fkk], fcgkj fo|qr 'kqYd vf/kfu;e] 2018 ¼fcgkj vf/kfu;e 4@2018½ vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74@1956½ \n (t) **\n ** ls vfHkizsr gS dksbZ O;fDr tks fof/k ds v/khu fookn dk ,d i{kdkj gks vkSj bl vf/kfu;e ds v/khu fdlh fookn ds lek/kku gsrq vkosnu nkf[ky djrk gks( \n(>) ^^\n ** ls vfHkizsr tks bl vf/kfu;e ds v/khu cuk;h x;h fu;ekoyh esa fofgr gS( \n(¥) bl vf/kfu;e ds iz;kstukFkZ **\n ** ls vfHkizsr gS oSls inkf/kdkjh tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 esa of.kZr gSa( ¼V½ * *\n ** ls vfHkizsr gS fof/k ds v/khu iqujh{k.k ds fy, vkosnu] tks fcgkj foÙk vf/kfu;e] \n1981 Hkkx I dh /kkjk 9 ;k fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 ds v/khu fu;qDr jkT; dj vk;qä vFkok fof/k ds v/khu xfBr U;k;kf/kdj.k ds le{k yfEcr gks( \n(B) fdlh fookn ds lanHkZ esa ^^\n** ls vfHkizsr gS ,sls fookn ls lacaf/kr dk;Zokgh dk fuiVkjk vkSj lekiu( \n(<+) \n ls vfHkizsr gS og jkf'k ftldk Hkqxrku djus ij fookn dk lek/kku gks tk;sxk( \n¼.k) bl vf/kfu;e ds iz;kstukFkZ \n ls vfHkizsr gS oSls ?kks\"k.kk i=@izek.k i= ftldk mYys[k dsUnzh; fcØh&dj ¼jftLVªs'ku ,oa ldykorZ½ fu;ekoyh] 1957 ds fu;e 12 esa gS( vkSj blesa fof/k ds v/khu cuk;s x;s fdlh vU; fu;e ds vUrxZr fofgr dksbZ ?kks’k.kk&i= Hkh “kkfey gS( \n(r) ^^\n ** ls vfHkizsr gS fcgkj foÙk vf/kfu;e] 1981] Hkkx I dh /kkjk 8 ;k fcgkj \newY;of)Zr dj vf/kfu;e] 2005 dh /kkjk 9 ds v/khu xfBr U;k;kf/kdj.k( \n¼Fk) 'kCn ;k vfHkO;fDr;k¡ tks blesa ifjHkkf\"kr ugha gSa] ds ogh vFkZ gksaxs tks fof/k ;k mlds v/khu cuk;s x;s fu;eksa esa Øe'k% muds izfr leuqnsf'kr fd, x, gksaA \nII",
"footnote": "",
"is_definition": false,
"sort_order": 1
},
{
"number": "3",
"title": "Section 3. ¼1½ bl vf/kfu;e ds vU; izko/kkuksa ds v/khu fof/k ds rgr~ yafcr fookn dk lek/kku i{kdkj ds }kjk bl fufeÙk fn, x, vkosnu ij uhps layXu rkfydk ds dkWye&3 esa fofufnZ\"V lek/kku jkf'k ds Hkqxrku ij fd;k tk ldsxkA",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "1",
"title": "Section 1. fdlh oS/kkfud ?kks\"k.kk&i=@izek.k&i= dks izLrqr ;k miLFkkfir djus esa foQyrk ds dkj.k l`ftr cdk;k dj",
"chapter": null,
"content": "vkosnu djus dh rkjh[k rd vkosnd ds ikl miyC/k oS/kkfud izi=ksa esa lfUufgr dj jkf'k ds lek;kstu ds i'pkr~ fookn ds cdk;k jkf'k dh 'ks\"k jkf'k dk \n\n \n \n4 ????? ??? (???????),14 ???[ 2024 \n \n \n \n \n100% ;k ,slh cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks(",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "2",
"title": "Section 2. vU; cdk;k dj fookn esa cdk;k dj jkf'k dk 35% ;k ,slh cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks(",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "3",
"title": "Section 3. fof/k ds v/khu fdlh vkns'k ds ek/;e ls vf/kjksfir 'kkfLr ;k C;kt ;k QkbZu ls mRiUu fookn",
"chapter": null,
"content": "fookfnr 'kkfLr ;k C;kt ;k QkbZu] ;FkkfLFkfr] dh \njkf'k dk 10% ;k ,sls cdk;k jkf'k ds en esa iwoZ ls Hkqxrku dh xbZ jkf'k] tks Hkh vf/kd gks( \nI& bl mi/kkjk ds iz;kstukFkZ vfHkO;fDr ^^lek/kku\njkf'k** esa Lohd`r dj cdk;k ds fo:) Hkqxrku dh xbZ dksbZ jkf'k 'kkfey ugha gksxh ,oa i{kdkj Lohd`r dj dh laiw.kZ jkf'k tek djsxkA ¼2½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn fookn ds lanHkZ esa fdlh jkf'k dks tek dj fn;k gks] rks mDr jkf'k dks lek/kku&jkf'k ds en~ esa Hkqxrku le>k tk,xk ,oa i{kdkj dks dsoy varj&jkf'k dk Hkqxrku djuk gksxkA ¼3½ tgk¡ fookn ds lek/kku ds fy, bPNqd fdlh i{kdkj us ;fn fu/kkZfjr dj] C;kt] isukYVh vFkok QkbZu ds fdlh fookn ds fuiVkjs gsrq ns; jkf'k pkyku ds }kjk fdlh Hkh en esa laxr vf/kfu;e ds vUrxZr fookn ds lanHkZ esa tek fd;k gks] rks ml jkf'k dks lek/kku jkf'k dk Hkqxrku ekuk tk,xk ¼4½ fookn ds lek/kku ds fy, fookfnr jkf'k ds en esa lek/kku jkf'k ls vf/kd tek jkf'k ds fo:) i{kdkj ds fjQaM dk dksbZ nkok ekU; ugha gksxkA ¼5½ rr~le; izo`Ùk fdlh fof/k esa vUrfoZ\"V fdlh ckr ds gksrs gq, Hkh] fdUrq bl vf/kfu;e ds vU; izko/kkuksa ds v/khu jgrs gq,] fdlh ,sls fookn dk lek/kku gks pqdk ekuk tk;sxk] ftlds laca/k esa mi&/kkjk ¼1½ ds v/khu fofufnZ\"V jkf'k] fofufnZ\"V jhfr ls ,oa le; ds Hkhrj ljdkjh dks\"kkxkj esa tek dj nh xbZ gS] vkSj mls fdlh izkf/kdkjh ;k U;k;ky; ds le{k tkjh ugha j[kk tk,xkA ¼6½ fuEufyf[kr ekeyksa & \n(i) U;k;kf/kdj.k ds le{k yfEcr iqujh{k.k vkosnu] vFkok \n(ii) jsQsjsUl] vFkok \n(iii) fjV fiVh'ku] vFkok \n(iv) fo'ks\"k vuqefr ;kfpdk ¼Lis'ky yho fiVh'ku½ esa vf/kfu;e dh /kkjk 5 ds vUrxZr fookn lek/kku vkns'k ikfjr gksus ij ,slk ekuk tk;sxk fd mDr iqujh{k.k] jsQsjsUl] fjV fiVh'ku vFkok fo'ks\"k vuqefr ;kfpdk iwoksZDr lek/kku ds rgr fu\"ikfnr dj nh xbZ gSA \nIII",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "4",
"title": "Section 4. fookn ds lek/kku ds fy, bPNqd dksbZ i{kdkj viuk vkosnu fofgr izkf/kdkjh ds le{k ,sls izi= ,oa jhfr vkSj le; lhek ds vUrxZr izLrqr djsxk tSlk fd fofgr fd;k tk;A",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "5",
"title": "Section 5. &",
"chapter": null,
"content": "¼1½ /kkjk 4 ,oa rnSo cuh fu;ekoyh esa of.kZr vof/k ,oa vko';drkvksa ds vuq:i tcrd vkosnu ugha gksxk rc rd fdlh vkosnu ij fofgr izkf/kdkjh }kjk fopkj ugha fd;k tk;sxk% ¼2½ /kkjk 4 ds vUrxZr lefiZr vkosnu ds laca/k esa ,slh jhfr vkSj le; lhek ds vUrxZr dkjZokbZ dh tk;sxh tSlk fd fofgr fd;k tk;A",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "6",
"title": "Section 6. & ¼1½ ljdkj vf/klwpuk }kjk bl vf/kfu;e ds mica/kksa dks dk;kZfUor djus ds fy, fu;e cuk ldsxhA ¼2½ mi/kkjk ¼1½ ds mica/kksa ds lkekU;rk ij izfrdwy izHkko Mkys fcuk] ljdkj] ,sls lHkh ;k fdlh ekeys ds fy, fu;e cuk ldsxh ftUgsa fofgr djus dh vis{kk bl vf/kfu;e }kjk dh x;h gS ;k ftudh ckor fu;e izko/kku fd;s tkrs gSaA* T;ksfrLo:i JhokLro] ljdkj ds lfpo ¼izŒ½A",
"chapter": null,
"content": "5 ????? ??? (???????), 14 ???[ 2024 \n 14 ekpZ 2024 \nlaŒ ,yŒthŒ&01&04@2024&1984@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj ekuuh; jkT;iky }kjk fnukad \n14 ekpZ] 2024 dks vuqer \n vf/kfu;e] 2024 dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk\"kk esa izkf/kd`r ikB le>k tk;sxk A fcgkj&jkT;iky ds vkns’k ls] T;ksfrLo:i JhokLro] ljdkj ds lfpo ¼izŒ½A \n[Bihar Act 04, 2024] \nTHE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024 \nAN \nACT \nPreamble :-To provide for settlement of disputes arising from proceedings under Part I of \nthe Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the \nBihar Value Added Tax Act, 2005 (Act 27 of 2005)],the Bihar Value Added Tax Act, 2005 (Act 27 of \n2005), the Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act, \n1993 (Bihar Act No16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of \n1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948), the Bihar Tax on \nAdvertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and \nServices Tax Act, 2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948 (Bihar Act 36 \nof 1948)[as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of \n2018)], the Bihar Electricity Duty Act.2018 (Bihar Act 4 of 2018) and the Central Sales Tax Act, \n1956 (Act 74 of 1956), \nBe it enacted by the Legislature of the State of Bihar in the Seventy-fifth year of the \nRepublic of India as follows:- \nCHAPTER I \nPreliminary",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "1",
"title": "Section 1. Short title, extent and commencement–",
"chapter": null,
"content": "(1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2024. \n(2) It shall extend to the whole of the State of Bihar. \n(3) Save as otherwise provided, the provisions of this Act shall come into force \non such date as the Commissioner of State Tax, by notification published in \nthe official Gazette, appoint and shall remain in force for a period of six \nmonths from the said date: \n Provided that the State Government may, by a notification published in the \nofficial Gazette in this behalf, extend the said period of six months by such further period, \nnot exceeding six months, as may be specified in the said notification.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "2",
"title": "Section 2. Definitions –In this Act, unless otherwise required in the context –",
"chapter": null,
"content": "(a) “Act” means the Bihar Settlement of Taxation Disputes Act, 2024; \n(b) “admitted tax” means the amount of tax admitted as being payable in the returns \nfiled by the party under the law; \n(c) “appeal” means an appeal under the law pending before the Additional \nCommissioner of State Tax (Appeal) appointed and having territorial jurisdiction \nunder section 9 of the Bihar Finance Act, 1981, Part I or section 10 of the Bihar \nValue Added Tax Act, 2005; \n(d) “arrear tax, penalty, interest, or fine in dispute” means,- \n(i) tax, by whatever name called, payable by an assessee pursuant to an \norder of assessment, re-assessment or scrutiny or any other order made \nor passed under the law, or, \n (ii) penalty imposed upon an assessee under any provision of the law, or, \n (iii) interest payable by an assessee under any provision of the law, or, \n(iv) fine payable by an assessee under any provision of the law; \n\n \n \n6 ????? ??? (???????),14 ???[ 2024 \n (e) “dispute” means any proceeding by way of an appeal, revision, miscellaneous \nrevision, review, reference or any petition in respect of any levy of tax, interest, \nfine or penalty pursuant to an order passed under the law, in respect of any period \non or before 30th day of June, 2017, which is pending on the 31st day of January, \n2024 before any authority or Tribunal appointed under the law or, as the case \nmay be, the High Court or the Supreme Court; and it includes: \n(i) any such levy in respect of which the full amount has not been paid into \nGovernment Treasury, or, \n(ii) a proceeding for recovery of any tax, interest, fine or penalty, initiated by \nor pending before any authority appointed or prescribed or authorised \nunder the law or the Bihar and Orissa Public Demand Recovery Act, \n1914; \n(f) “disputed amount\", in relation to a dispute, means any tax, interest, fine, or \npenalty which has been determined as being payble by the party pursuant to an \norder of assessment, re-assessment or scrutiny or any other order made or passed \nunder the law; \n(g) “law” means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it \nstood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 \n(Act 27 of 2005)], the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the \nBihar Tax on Entry of goods into Local Areas for Consumption, use or Sale \nTherein Act, 1993 (Bihar Act No.16 of 1993), the Bihar Taxation on Luxuries in \nHotels Act, 1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948 \n(Bihar Act XXXV of 1948), the Bihar Tax on Advertisement Act, 2007, [as they \nstood before their repeal by section 173 of the Bihar Goods and Services Tax \nAct, 2017 (Bihar Act No. 12 of 2017)], the Bihar Electricity Duty Act.1948 \n(Bihar Act 36 of 1948) [as it stood before its repeal by section 23 of the Bihar \nElectricity Duty Act, 2018 (Act 4 of 2018)], the Bihar Electricity Duty Act, 2018 \n(Act 4 of 2018)] and the Central Sales Tax Act, 1956 (Act 74 of 1956); \n(h) “party” means any person who is a party to a dispute under the Law and who \nfiles an application under this Act for settlement of any dispute; \n(i) “prescribed” means as prescribed in the Rules made under this Act; \n(j) “prescribed authority”, for the purposes of this Act, means authorities referred \nto section 10 of Bihar Value added Tax Act, 2005; \n (k) “revision” means a petition for revision under the law pending before the \nCommissioner of State Tax appointed under section 9 of Part I of the Bihar \nFinance Act, 1981 or under section 10 of the Bihar Value Added Tax Act, 2005 \nor before the Tribunal consitituted under the law; \n(l) “settled”, in relation to a dispute, means disposal and conclusion of the \nproceeding in relation to such dispute; \n(m) “ settlement amount” means the amount upon payment of which the dispute shall \nbe settled; \n(n) “statutory certificates/declarations” for the purpose of the Act means \ndeclarations and certificates mentioned under Rule 12 of the Central Sales Tax \n(Registration & Turnover) Rules 1957 and includes any form of declaration \nprescribed under any other rule framed under the law; \n(o) “Tribunal” means the Commercial Taxes Tribunal constituted under section 8 of \nPart I of the Bihar Finance Act, 1981 or section 9 of the Bihar Value Added Tax \nAct, 2005; \n(p) words or expressions not defined herein shall have the same meanings assigned \nto them under the respective law or the rules framed thereunder. \n \n \n \n\n \n \n7 ????? ??? (???????), 14 ???[ 2024 \n CHAPTER II \nSettlement of Disputes",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "3",
"title": "Section 3. Settlement amount.– (1) Subject to other provisions of this Act, a dispute pending under",
"chapter": null,
"content": "the law may, on an application being made in this behalf by a party, be settled upon payment of the \nsettlement amount as specified in column 3 of the Table appended herein below: \n \nTable \nSl.No. Dispute relating to Settlement amount \n1 2 3",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "1",
"title": "Section 1. Arrear of tax on account of failure",
"chapter": null,
"content": "to furnish or produce any statutory \nCertificate or Declaration \n100% of remaining balance amount of the \narrear of tax in dispute, as reduced by the \namount of tax involved in the value of \nCertificates/Declarations in the possession of \nthe applicant till the date of application, or \nthe amount already paid towards such arrear, \nwhichever is higher;",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "2",
"title": "Section 2. OtherArrear of tax 35% of the arrear of tax in dispute or the",
"chapter": null,
"content": "amount already paid towards such arrear, \nwhichever is higher;",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "3",
"title": "Section 3. For dispute arising out of an order",
"chapter": null,
"content": "levying penalty, fine or interest \nunder the law \n10% of disputed amount of penalty or \ninterest or the fine, as the case may be, or the \namount already paid towards such arrear, \nwhichever is higher; \n \nExplanation.— For the purposes of this sub-section, the expression “settlement amount” \nshall not include any payment towards any arrear of admitted tax and the party shall deposit the total \namount of admitted tax. \n(2) Where a party opting for settling a dispute, has deposited any amount in respect of \nthe dispute, the said amount would be considered as payment towards settlement \namount and the party will have to pay the difference amount only. \n(3) Where a party opting for settlement of a dispute of tax, interest, penalty or fine has \ndeposited any amount payable under any head through challan, and this amount is \nunder the relevant Act in respect of the said dispute, then that amount shall be \nconsidered as payment for the settlement amount. \n(4) No claim of refund of the party against the amount deposited in excess of the \nsettlement amount for settlement of the dispute will be valid. \n(5) Notwithstanding anything contained in any law for the time being in force but subject \nto the other provisions of this Act, any dispute in respect of which the amount \nspecified in sub-section (1) has been deposited into Government Treasury, in the \nmanner and within the time specified, shall be deemed to have been concluded and it \nshall not be continued by any authority or Court before which such dispute is \npending. \n(6) Upon an order of settlement of a dispute relating to – \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 \nbeing passed under Section 5 of the Act, the said revision, reference, Writ Petition or Special \nLeave Petition shall be deemed to have been disposed of in terms of the aforesaid settlement. \n \n\n \n \n8 ????? ??? (???????),14 ???[ 2024 \n CHAPTER III \nManner of Settlement of Disputes",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "4",
"title": "Section 4. Application for settlement.—Any party opting to settle a dispute shall furnish to the",
"chapter": null,
"content": "prescribed authority, an appliciation in such form and manner and within such time as may be \nprescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "5",
"title": "Section 5. Disposal of application .–",
"chapter": null,
"content": "(1) No application shall be considered by the prescribed authority unless the \napplication conforms to the requirements of Section 4 and the rules made \nthereunder. \n(2) Every application furnished under section 4 shall be proceeded within such \nmanner and within such time as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "6",
"title": "Section 6. Power to make rules. –",
"chapter": null,
"content": "(1) The Government may by notification, make rules for carrying out the provisions \r\nof this Act. \r\n(2) Without prejudice to the generality of the provisions of sub-section (1), the \r\nGovernment may make rules for all or any of the matters which are required or \r\nmay be required by this Act or in respect of which provisions are to be made by \r\nrules. \r\nJyotiswaroop Srivastava, \r\n I/C Secretary to the Government of Bihar., \r\n———— \r\n???¢?, ??????? ???????,\r\n?????, ???? ???? ?????? ??? ?????? \r\n????? ??? (???????)251-571+400-??0??0??0?\r\nWebsite: http://egazette.bih.nic.in",
"footnote": "",
"is_definition": false,
"sort_order": 17
}
],
"metadata": {
"Act ID": "202429",
"Act Number": "29",
"Enactment Date": "2024-03-14",
"Act Year": "2024",
"Short Title": "The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024",
"Department": "COMMERCIAL TAXES DEPARTMENT",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:52:21"
}