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

5 ????? ??? (???????), 14 ???[ 2024
14 ekpZ 2024
laŒ ,yŒthŒ&01&04@2024&1984@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj ekuuh; jkT;iky }kjk fnukad
14 ekpZ] 2024 dks vuqer
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
[Bihar Act 04, 2024]
THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2024
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 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)], the Bihar Electricity Duty Act.2018 (Bihar Act 4 of 2018) 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-fifth year of the
Republic of India as follows:-
CHAPTER I
Preliminary