Bihar act 014 of 2015 : The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015

नबधंं न संं या पी0ट0-40 ॢबहर गजट [सधरण [क ॢबहर सरकर हर क०शत

2 वण 1 3 श (स पटन 41) पटन! बधुवार, 1 [ग# त 215 fof/k foHkkx

———

vf/klpw uk,a

19 vxLr 2015

lŒa ,y0th0&1&13@2015@yst% 111—fcgkj fo/kku eaMa y }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukda 13 vxLr 2015 dks s vuqeq fr ns s pqdsa sa gS]S bld s }kjk lo&Z lk/kkj.k dh lpw uk d s fy; s izdkf'kr fd;k tkrk g S A

fcgkj&jkT;iky ds s vkn's k l]s

eukts deq kj,

ljdkj ds s l;a Dq r lfpoA

2 ॢबहर गजट [सधरण 19 अग त 2015 fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 [fcgkj vf/kfu;e 14] 2015]

çLrkouk %& fcgkj foÙk vf/kfu;e] Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tk s fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd; s tku s d s iwo Z FkkA] rFkk fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dUs nzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e 74/1956½] fcgkj gkVs y foykl oLr q djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjta u dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr 'kYq d vf/kfu;e]1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007 dh foRrh; o"k Z 2010&11 rd d s dk;Zokfg;k sa l s mRiUu fooknk sa d s lek/kku grs q vf/kfu;e A

Hkkjr&x.kjkT; d s fN;klBo as o"k Z e sa fcgkj jkT; fo/kku eMa y }kjk fuEufyf[kr :i e sa ;g vf/kfu;fer gk%s &

1. laf{kIr uke] foLrkj] izkjEHk vkSj ik=rk ekunaMA& (1) ;g vf/kfu;e fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dgk tk ldxs kA

(2) bldk foLrkj lEi.w k Z fcgkj jkT; e sa gksxkA

(3) ;g rqjUr izoÙ̀k gkxs k ,o a vf/klpw uk fuxeZ u dh frfFk l s rhu ekg rd ykx w jgxs kA

(4) ;g ,sl s lHkh fooknk sa ij ykx w gkxs k tk s fof/k d s v/khu foÙkh; o"k Z 2010&11 rd dh dk;Zokfg;k sa l s mRiUu gk as ,o a i{kdkj }kjk fookn d s lek/kku gsr q vkons u vf/kfu;e dh lekfIr d s iUngz fnu iwo Z rd fn;k x;k gk s ,o a lek/kku&jkf'k dk Hkxq rku vf/kfu;e d s ykx w jgu s dh vof/k rd fd;k x;k gkAs v/;k; I

izkjfEHkdA

2. ifjHkk"kk,aA& bl vf/kfu;e e sa tc rd fd lna Hk Z e sa vU;Fkk vifs {kr u gk&s ¼d½ **Loh—r dj** l s vfHkizsr gS fof/k d s v/khu i{kdkj }kjk nkf[ky fooj.kh e sa Lohdkj dh xb Z n;s dj dh jkf'k(

¼[k½ **vihy** l s vfHkizsr gS fof/k d s v/khu fcgkj foÙk vf/kfu;e] 1981 dh /kkjk 9 ;k fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 d s v/khu fu;Dq r vkSj {ks=h; vf/kdkfjrk oky s okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;äq ¼vihy½ d s le{k yfEcr vihy(

¼x½ **fu/kkfZ jr dj** l s vfHkizsr gS fof/k d s v/khu dj&fu/kkZj.k vFkok iuq fu/Z kkZj.k vkn's k d s v/khu pdq k;k tku s okyk fofuf'pr dj (

¼?k½ **fookn** l s vfHkizsr gS fof/k d s v/khu ikfjr fdlh vkn's k l s mRiUu vkSj] ;Fkk fLFkfr] fuEufyf[kr d s le{k yfEcr vihy] iuq jh{k.k] iuq foyZ kds u] jQs sjUs l] fjV fiVh'ku vFkok fo'k"s k btktr l s ;kfpdk ¼,lŒ,yŒihŒ½%&

(i) okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;Dq r ¼vihy½(

(ii) okf.kT;&dj l;a äq vk;äq ¼i'z kklu½(

(iii) okf.kT;&dj vk;äq (

(iv) okf.kT;&dj U;k;kf/kdj.k(

(v) mPp U;k;ky; (

(vi) Hkkjr dk lokPsZ p U;k;ky; ( vkSj ble sa 'kkfey g&Sa

(1) fof/k d s v/khu fu;Dq r vFkok fofgr vFkok çkf/kdr̀ izkf/kdkjh }kjk vf/kjkfs ir dj] lnw vFkok 'kkfLr ;k]

(2) fof/k d s v/khu vFkok fcgkj ,o a mM+hlk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;äq vFkok fofgr vFkok izkf/k—r izkf/kdkjh }kjk izkjEHk fd; s x;s vFkok d s le{k yfEcr dj] lnw vFkok 'kkfLr dh olyw h gsr q dk;Zokgh(

(³-) fdlh fookn d s lca /a k e sa **fookfnr jkf'k** l s vfHkizsr gS dkbs Z dj] lnw vFkok 'kkfLr dh jkf'k tk s i{kdkj }kjk n;s dj d s :i e as Lohdkj ugh a fd;k x;k gS(

(p) **iiz =** l s vfHkizsr gS bl vf/kfu;e d s lkFk lya Xu iiz =(

(N) **fof/k** l s vfHkizsr gS fcgkj foÙk vf/kfu;e dk Hkkx I ¼fcgkj vf/kfu;e 5/1981½ [tk s fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½ dh /kkjk 94 }kjk fujflr fd; s tku s d s iwo Z FkkA] ] fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27/2005½] dUs nzh; fcØh dj vf/kfu;e] 1956 ¼vf/kfu;e

बहार गजट (असाधारण), 19 अग त 2015 3 74/1956½] fcgkj gkVs y foykl oLrq djk/kku vf/kfu;e] 1988 ¼fcgkj vf/kfu;e 5/1988½] fcgkj euksjta u dj vf/kfu;e] 1948 ¼fcgkj vf/kfu;e XXXV/1948)] fcgkj fo|qr 'kqYd vf/kfu;e] 1948 ¼fcgkj vf/kfu;e 36/1948½ vkSj fcgkj foKkiu ij dj vf/kfu;e] 2007(

(t) **i{kdkj** l s vfHkizsr gS dkbs Z O;fDr tk s bl vf/kfu;e d s v/khu fdlh fookn d s lek/kku gsr q vkons u nkf[ky djrk gk(s

(>) **vf/kfu;e** l s vfHkizsr gS fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015( (¥) bl vf/kfu;e d s iz;kts ukFk Z **fofgr izkf/kdkjh** l s vfHkizsr gS&

(i) fdlh vihy d s lEc/a k e sa okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;Dq r ¼vihy½ ftud s le{k vihy yfEcr gS]

(ii) vk;äq vFkok U;k;kf/kdj.k d s le{k yfEcr dkbs Z iuq jh{k.k vFkok mPp U;k;ky; d s le{k yfEcr fjV ihVh'ku vFkok jQs sjUs l vFkok lokPsZ p U;k;ky; d s le{k yfEcr fo'k"s k vueq fr ;kfpdk ¼,lŒ,yŒihŒ½ d s ekey s e sa okf.kT;&dj vk;äq (

(iii) vU; fdlh ekey s e sa lca fa /kr izeMa y d s iHz kkjh okf.kT;&dj l;a äq vk;äq ¼i'z kklu½

(V) **iuq jh{k.k** l s vfHkizsr gS fof/k d s v/khu iuq jh{k.k d s fy, vkons u] tk s fcgkj foÙk vf/kfu;e] 1981 Hkkx I dh /kkjk 9 ;k fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 10 d s v/khu fu;Dq r okf.kT;&dj vk;äq vFkok U;k;kf/kdj.k d s le{k yfEcr gk(s

(B) **lek/kku&jkf'k** l s vfHkirzs gS og jkf'k ftldk Hkxq rku dju s ij fookn dk lek/kku gk s tk;xs k(

(M) **U;k;kf/kdj.k** l s vfHkizsr gS fcgkj foÙk vf/kfu;e] 1981] Hkkx I dh /kkjk 8 ;k fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 9 d s v/khu xfBr U;k;kf/kdj.k(

(<)+ **fooj.khr vkoÙk*Z * l s vfHkirzs gS fof/k d s v/khu i{kdkj }kjk fooj.kh e sa vfHkfyf[kr fd;k x;k ldy vkoÙk(Z

(.k) vU; vfHkO;fDr;k sa d]s tk s ble sa ifjHkkf"kr ugh a gS]a vFk Z gkxsa s tk s fof/k d s v/khu Øe'k% muds ifz r leunq fs 'kr fd, x, gkAsa

v/;k; II

fookn dk lek/kku

3. lek/kku&jkf'kA & ¼1½ tgk¡ fookn foÙkh; o"k Z 2004&05 rd dh dk;Zokfg;k sa l s lca fa /kr gk sa ogk¡ lek/kku&jkf'k rkfydk& I d s LrEHk 2 e sa mfYyf[kr ekeyk sa ds fy, mud s lkeu s LrEHk 3 ;k 4 ;k 5 e sa mYyfs [kr nj d s vuqlkj ,o a tgk¡ fookn foÙkh; o"k Z 2005&06 l s foÙkh; o"k Z 2010&11 rd dh dk;Zokfg;k sa l s lca fa /kr gS a ogk¡ lek/kku& jkf'k fuEu rkfydk II d s vuqlkj gkxs h %&

Rkkfydk& I

ØŒ fookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds

laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh

ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds

Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl

djus ij vf/kfu;e dh

lekfIr rd

Hkqxrku djus ij

1	2	3	4	5
1.	fcgkj foÙk vf/kfu;e] 1981, Hkkx I d s v/khu nkok d s leFkuZ e sa iiz = IX lh vFkok iiz = IX d s nkf[ky ugh a fd; s tku s d s dkj.k mRiUu dkbs Z fookn A	fookfnr dj dh jkf'k dk 10 ifz r'krA	fookfnr dj dh jkf'k dk 10 ifz r'krA	fookfnr dj dh jkf'k dk 10 ifz r'krA
2.	tgk¡ fookn e]sa Øekda 1 e sa mYyfs [kr d s flok;] cdk;k dj& jkf'k :i; s 10,00,000 ¼nl yk[k½ l s vuf/kd gk]s	fookfnr cdk;k dj& jkf'k dk rbs Zl çfr’kr	fookfnr cdk;k dj& jkf'k dk pkSchl çfr’kr	fookfnr cdk;k dj& jkf'k dk iPphl ifz r'krA

4 ॢबहर गजट [सधरण 19 अग त 2015 ØŒ fookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl

djus ij vf/kfu;e dh

lekfIr rd

Hkqxrku djus ij

1	2	3	4	5
1.	:i; s 10,00,000 ¼nl yk[k½ l s vuf/kd fookfnr cdk;k dj jkf'k d s fy,A	fookfnr cdk;k dj jkf'k dk vBkbZl çfr’kr	fookfnr cdk;k dj jkf'k dk mUrhl çfr’kr	fookfnr cdk;k dj jkf'k dk rhl ifz r'krA
2.	:Œ 10,00,000 ¼nl yk[k½ l s vf/kd ijUr q 1,00,00,000 ¼,d djkMs ½+ l s vuf/kd fookfnr cdk;k dj jkf’k d s fy,A	:Œ 2,80,000/- ¼nk s yk[k vLlh gtkj½ tkMs + 10,00,000/- ¼nl yk[k½ l s vf/kd fookfnr cdk;k dj jkf'k dk iSarhl ifz r'krA	:Œ 2,90,000/- ¼nk s yk[k uCc s gtkj½ tkMs + 10,00,000/- ¼nl yk[k½ l s vf/kd fookfnr cdk;k dj jkf'k dk NÙkhl ifz r'krA	:Œ 3,00,000/- ¼rhu yk[k½ tkMs + 10,00,000/- ¼nl yk[k½ l s vf/kd fookfnr cdk;k dj jkf'k dk lSarhl ifz r'krA
3.	:Œ 1,00,00,000 ¼,d djkMs ½+ l s vf/kd fookfnr cdk;k dj jkf’k d s fy,A	:Œ 34,30,000/- ¼pkSrhl yk[k rhl gtkj½ tkMs +	:Œ 35,30,000/- ¼iSarhl yk[k rhl gtkj½ tkMs + 1,00,00,000/- ¼,d	:Œ 36,30,000/- ¼NÙkhl yk[k rhl gtkj½ tkMs +

बहार गजट (असाधारण), 19 अग त 2015 5 ØŒfookfnr cdk;k dh bl vf/kfu;e ds bl vf/kfu;e ds vkjaHk bl vf/kfu;e ds laŒ jkf'k vkjaHk gksus dh frfFk gksus dh frfFk ls ,d vkjaHk gksus dh ls ,d ekg ds Hkhrj ekg ds i'pkr~ fdUrq nks frfFk ls nks ekg ds Hkqxrku djus ij ekg ds Hkhrj Hkqxrku i'pkr~ bl

djus ij vf/kfu;e dh

lekfIr rd

Hkqxrku djus ij

1 2 3 4 5

1,00,00,000/- ¼,d djkMs ½+ l s vf/kd fookfnr 1,00,00,000/- djkMs ½+ l s vf/kd cdk;k dj jkf'k dk ¼,d djkMs ½+ l s vf/kd fookfnr cdk;k dj pokfyl ifz r'krA fookfnr cdk;k dj jkf'k dk rSrkfyl jkf'k dk iSrkfyl

ifz r'krA ifz r'krA

fof/k d s v/khu fdlh fookfnr] ;FkkfLFkfr] fookfnr] ;FkkfLFkfr] fookfnr] ;FkkfLFkfr] vkn's k l s vf/kjkfs ir 'kkfLr vFkok lnw dh 'kkfLr vFkok lnw dh jkf'k 'kkfLr vFkok lnw dh

4. 'kkfLr vFkok lnw l s jkf'k dk nl ifz r'krA dk nl ifz r'krA jkf'k dk nl mRiUu fookn ifz r'krA

Li"Vhdj.k I & lek/kku&jkf'k e sa Lohdr̀ dj dk Hkxq rku 'kkfey ugh a gkxs k ,o a i{kdkj Lohdr̀ dj dh lia .w k Z jkf'k tek djxs kA

Li"Vhdj.k II & fookn d s lek/kku d s fy, bPNdq fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwo]Z fookfnr jkf'k d s en e sa lek/kku jkf'k d s lerYq ; ;k vf/kd jkf'k dk Hkxq rku igy s gh dj fn;k gk]s rk s mDr jkf'k lek/kku&jkf'k dh ekuh tk;xs h fdUr q lek/kku&jkf'k l s vf/kd tek jkf'k okil ugh a dh tk,xhA Li"Vhdj.k III & fookn d s lek/kku d s fy, bPNdq fdlh i{kdkj u s ;fn bl lek/kku ;kts uk d s vkjHa k gkus s d s iwo]Z fdlh fookfnr jkf'k dk s tek dj fn;k gk s rk s mDr jkf'k lek/kku&jkf'k dk Hkxq rku le>h tk,xh ,o a i{kdkj dk s dsoy varj&jkf'k dk Hkxq rku djuk gkxs kA

(2) rr~le; izoÙ̀k fdlh fof/k e sa vUrfo"Z V fdlh ckr d s gksr s gq, Hkh] fdUr q bl vf/kfu;e d s vU; izko/kkuk sa d s v/khu jgr s g,q ] fdlh ,sl s fookn dk lek/kku gk s pdq k ekuk tk;xs k] ftld s lca /a k e sa mi&/kkjk (1) d s v/khu fofufn"Z V jkf'k bl vf/kfu;e es a fofufn"Z V jhfr l s ,oa le; d s Hkhrj ljdkjh dk"s kkxkj e sa tek dj nh xb Z gS] vkSj ml s fdlh vihyh; izkf/kdkjh d s le{k tkjh ugh a j[kk tk,xkA

v/;k; III

fookn ds lek/kku dk rjhdk

4. lek/kku ds fy, vkosnuA& (1) fookn d s lek/kku d s fy, bPNdq dkbs Z i{kdkj bl vf/kfu;e dh lekfIr d s iUngz fnu iwo Z rd izi= lVs - I e sa viuk vkons u fofgr çkf/kdkjh d s le{k izLrqr djxs k ftld s lkFk

(d) ,d lkS :i; s dk ,Mgfs lHk U;k;ky; Qhl enq zkda gkxs k vkSj bld s lkFk fof/k d s v/khu fu;Dq r vFkok fofgr vFkok çkf/kdr̀ inkf/kdkjh }kjk fuxZr ek¡x&i= ,o a i{kdkj }kjk bl vk'k; dk ,d 'kiFk i= lya Xu gkxs k fd ble sa lfUufgr rF; lR; vkSj lgh gASa

¼[k½ Lohdr̀ dj d s Hkxq rku d s leFkuZ e sa dj&Hkxq rku ds lk{; ,o a foojf.k;k sa dh çfr;k¡ lya Xu fd; s tk,xa As

¼x½ okf.kT;&dj l;a Dq r vk;Dq r ¼vihy½ ;k okf.kT;&dj mik;Dq r ¼vihy½ d s le{k yfEcr ekeyk sa e sa nk;j vihyh; vkons u dh lR;kfir çfr lya Xu gkxs h]

(?k) okf.kT;&dj vk;Dq r d s le{k yfEcr iuq jh{k.k vkons u d s ekey s e sa iuq jh{k.k vkons u dh lR;kfir çfr lya Xu gkxs h]

(M-) U;k;kf/kdj.k d s le{k yfEcr vihy@iuq jh{k.k vkons u d s ekey s e sa vihy@iuq jh{k.k vkons u dh lR;kfir ifz r lya Xu gkxs h]

(p) mPp U;k;ky; vFkok lokZsPp U;k;ky; d s le{k] ;FkkfLFkfr] yfEcr jQs sjUs l vFkok fjV iVs h'ku vFkok ,lŒ,yŒihŒ d s ekey s e]sa lEcfa /kr jQs sjUs l vFkok fjV iVs h'ku vFkok ,lŒ,yŒihŒ dh lR;kfir ifz r lya Xu gkxs h]

(2) mDr vkons u iiz = izko/kkfur rjhd s l s Lokeh }kjk gLrk{kfjr ,oa lR;kfir gkxs k vFkok Qe Z d s ekey s e sa Qe Z dh vksj l s izkf/k—r lk>ns kj vFkok fgUn q vfoHkkftr ifjokj d s ekey s e sa ifjokj dk dÙkk Z vFkok dEiuh vf/kfu;e] 1956 ¼vf/kfu;e- 1/1956½ d s v/khu xfBr dEiuh vFkok fdlh fof/k d s v/khu xfBr fuxe d s ekey s e]sa icz /a k fun's kd vFkok iez [q k dk;iZ kyd inkf/kdkjh vFkok lkslkbVZ h vFkok Dyc vFkok O;fDr;k sa d s lxa Bu] vFkok O;fDr legw vFkok ljdkjh foHkkx vFkok LFkkuh; izkf/kdkj d s ekey s e]sa iez [q k dk;iZ kyd inkf/kdkjh vFkok mld s

6 ॢबहर गजट [सधरण 19 अग त 2015 iHz kkjh inkf/kdkjh vFkok lHkh ekeyk sa esa ?kkfs "kr izc/a kd }kjk] vkons u izi= izko/kkfur rjhd s l s gLrk{kfjr ,o a lR;kfir gkxs k%

ijUr q jkT; ljdkj] bl i;z kts ukFk Z jkti= e sa idz kf'kr vf/klpw uk }kjk] mDr rhu ekg dh vof/k dk]s vf/klpw uk e sa ;Fkk fofufn"Z V vof/k rd ijUr q rhu ekg l s vuf/kd d s fy, c<+k ldxs hA

(3) mi&/kkjk (1) d s v/khu vkons u djusoky s i{kdkj dk s fofgr izkf/kdkjh dk dk;kyZ ; izkfIr d s izrhd :i e sa iiz = lVs II e sa ,d izkfIr&jlhn nxs kA

5. vkosnu dk fu"iknuA& (1) /kkjk 4 dh mi&/kkjk (1) dh vko';drkvk sa d s vu:q i tcrd vkons u ugh a gkxs k rcrd fdlh vkons u ij fofgr izkf/kdkjh }kjk fopkj ugh a fd;k tk;xs k% ijUr q fofgr izkf/kdkjh vkons u izkfIr d s lkr fnuk sa d s Hkhrj i{kdkj dk s /kkjk 4 dh mi&/kkjk (1) dh vko';drkvk sa d s vu:q i vkons u nkf[ky dju s dk volj nsxk rFkk i{kdkj rnu:q i ,d **iqujhf{kr** vkons u izi= lVs I e sa nxs k ftle sa lcl s Åij e as yky L;kgh l s iuq jhf{kr 'kCn fy[kk gkxs k; ijUr q vkSj fd fofgr izkf/kdkjh rF;k sa vkSj ifjfLFkfr;k sa d s vkykds e sa fyf[kr :i e sa vfHkfyf[kr fd, tku s oky s dkj.kk sa l]s mDr lkr fnuk as dh vof/k dk s ml vof/k d s fy, c<+k ldxs k ftl s og mfpr le>Asa

(2) ;fn i{kdkj mi&/kkjk (1) d s iFz ke ijUrdq e sa izko/kkfur le; d s Hkhrj vFkok ;FkkfLFkfr] f}rh; ijUrdq e sa izko/kkfur foLrkfjr vof/k d s Hkhrj iuq jhf{kr vkons u nkf[ky dju s e sa foQy jgrk gS rk s fofgr inkf/kdkjh iiz = lVs III e sa fyf[kr vkn's k }kjk vkons u dk s vLoh—r dj nxs k ftldh ifz r] vLoh—fr dh frfFk l s lkr fnuk sa d s Hkhrj] i{kdkj dk s vxzlkfjr dh tk;xs h%

ijUr q mi;qDZ r vLoh—fr i{kdkj dk s u;k vkons u nkf[ky dju s l s ofa pr ugh a djxs hA

(3) fofgr inkf/kdkjh] ;FkkfLFkfr] vkons u vFkok iuq jhf{kr vkons u izkIr gkus s d s lkr fnuk sa d s Hkhrj mle sa nh xb Z fof'kf"V;k sa dh tkpa djxs k vFkok djk;xs kA

(4) fofgr izkf/kdkjh] i{kdkj }kjk vkons u iiz = lVs - I e sa miyC/k djkb Z xbZ fookfnr jkf'k vkSj lek/kku&jkf'k d s ifjek.k dh tk¡p djxs k vkSj ;fn ,slh tkp¡ e sa mDr nkus k sa jkf'k;k¡ lgh ik;h tkrh g Sa rk s fofgr inkf/kdkjh ,slh tk¡p d s lkr fnuk sa d s Hkhrj i{kdkj dk s fyf[kr :i e sa lek/kku jkf'k ljdkjh dk"s kkxkj e sa tek dju s ,o a mi&/kkjk (6) d s [kMa (d) e sa fofufn"Z V jhfr l s Hkxq rku d s lk{; d s :i e sa pkyku dh ifz r miyC/k djku s dh lpw uk nxs k%

ijUr q ;fn ;FkkfLFkfr vkons u vFkok iuq jhf{kr vkons u dh izkfIr d s iUngz fnuk sa d s vUnj i{kdkj dk s ,slh dkbs Z lpw uk ugh a Hkts h tkrh gS rk s fookfnr&jkf'k ,oa lek/kku&jkf'k dh x.kuk vkSj lek/kku d s fy, vkons u dk s Loh—r le>k tk;xs k vkSj i{kdkj mi&/kkjk (6) d s [kMa (d) e sa fofufn"Z V jhfr l s ,o a le; d s Hkhrj ,slh lek/kku&jkf'k tek dju s d s fy, vxzlj gkxs kA

(5) (d) ;fn mi&/kkjk (4) d s v/khu tk¡p e sa fofgr izkf/kdkjh ikrk gS fd mi;DqZ r x.kuk lgh ugh a gS rk s og iiz = lVs IV e sa vkn's k }kjk i{kdkj dk s lfw pr djxs kA

([k) i{kdkj [kMa (d) e sa fofufn"Z V vkn's k izkIr gkus s ij [kMa (d) d s v/khu ikfjr vkn's k d s vkykds e sa lek/kku gsr q u;k vkons u nkf[ky dj ldxs kA

(6) (d) mi&/kkjk (4) d s v/khu lpw uk izkIr gkus s ij] i{kdkj fcgkj eYw ; of)Zr dj fu;ekoyh] 2005 d s fu;e 27 e sa izko/kkfur jhfr l s /kkjk 3 e sa fofufn"Z V lek/kku jkf'k dk s ljdkjh dk"s kkxkj e sa tek djxs kA ([k) i{kdkj mi;DqZ r lEi.w k Z lek/kku&jkf'k d s tek dju s d s lkr fnuk sa d s Hkhrj fookn dk s okil yus s d s fufeÙk vkons u mfpr U;k;ky; vFkok izkf/kdkj d s le{k nkf[ky djxs kA

Li"Vhdj.kA& bl [kMa d s i;z kstukFk Z **mfpr U;k;ky; vFkok izkf/kdkj** 'kCn l s vfHkizsr gS&

(i) vihy d s ekey s e]sa okf.kT;&dj l;a äq vk;äq ¼vihy½ vFkok okf.kT;&dj mik;Dq r ¼vihy½(

(ii) okf.kT;&dj l;a äq vk;äq ¼i'z kklu½ d s le{k yfEcr fofo/k iuq jh{k.k d s ekey s e]sa okf.kT;&dj l;a äq vk;äq ¼i'z kklu½(

(iii) okf.kT;&dj vk;äq d s le{k yfEcr iuq jh{k.k vkons u d s ekey s e]sa okf.kT;&dj vk;äq (

(iv) U;k;kf/kdj.k d s le{k yfEcr iqujh{k.k vkons u d s ekey s e]sa U;k;kf/kdj.k(

(v) jQs sjUs l vFkok fjV iVs h'ku d s ekey s e]sa mPp U;k;ky;( vkSj

(vi) fo'k"s k vueq fr ;kfpdk (Special Leave Petition) d s ekey s e sa Hkkjr dk lokPsZ p U;k;ky;A

(7) fofgr izkf/kdkjh mi&/kkjk (6) d s [kMa ¼d½ d s vuqlkj vko';d lEi.w k Z lek/kku jkf'k d s tek dju s vkSj mi&/kkjk (6) d s [kMa ([k) d s vuqlkj vko';d okilh vkons u nkf[ky dju s d s lkr fnuk sa d s Hkhrj] izi= lVs V e sa fookn d s lek/kku dk vkn's k djxs kA

बहार गजट (असाधारण), 19 अग त 2015 7

(8) mi /kkjk ¼7) d s v/khu fuEufyf[kr ekeyk sa e sa fookn lek/kku vkn's k ikfjr gkus s ij&

(i) U;k;kf/kdj.k d s le{k yfEcr iqujh{k.k vkn's k vFkok

(ii) jQs sjUs l vFkok

(iii) fjV iVs h'ku vFkok

(iv) fo'k"s k vueq fr ;kfpdk ¼Li's ky yho iVs h'ku½ ,slk ekuk tk;xs k fd mDr iuq jh{k.k] jQs sjUs l] fjV iVs h'ku vFkok fo'k"s k vueq fr ;kfpdk okil yus s d s :i esa [kkfjt dj fn; s x; s gS vkSj fdlh vkn's k vFkok fdlh U;k;ky; vFkok U;k;kf/kdj.k d s U;k;kn's k e sa fdlh ifz rdyw ckr d s gksr s g,q Hkh] ,slk ekuk tk;xs k fd mDr iqujh{k.k] jQs sjUs l] fjV iVs h'ku vFkok fo'k"s k vueq fr ;kfpdk i{kdkj }kjk dHkh ugh a nf[ky dh x;h gSA

(9) mi&/kkjk (7) d s v/khu lek/kku vkn's k ikfjr gkus s ij] fofgr izkf/kdkjh&

(d) U;k;kf/kdj.k d s le{k yfEcr iuq jh{k.k dk s NkMs d+ j] vihy vFkok iuq jh{k.k fookn d s lek/kku d s ekey s e]sa lxa r dk;Zokgh e]as ,sl s lek/kku d s i.w k Z C;ksj s d s lkFk bl vk'k; dk vkn's k vfHkfyf[kr djxs k fd fookn d s lek/kku gk s tku s d s vkykds e sa bl dk;Zokgh dk s pyku s dh vko';drk ugh gS(

([k) bl mi/kkjk d s [kMa (d) esa fofufn"Z V fookn vFkok U;k;kf/kdj.k] fdlh mPp U;k;ky; vFkok lokPsZa p U;k;ky; d s le{k yfEcr ekeyk sa dk s NkMs d+ j] fookn d s lek/kku d s ekey s e]sa lkr fnuk sa d s Hkhrj lek/kku vkn's k dh lPph ifz rfyfi lca fa /kr izkf/kdkjh dk s Hkts xs k tgk¡ ,slk fookn yfEcr gS] vkSj mDr vkn's k izkIr gkus s ij lEcfa /kr izkf/kdkjh lxa r dk;Zokgh e sa ,sl s lek/kku d s i.w k Z C;ksj s d s lkFk bl vk'k; dk vkn's k vfHkfyf[kr djxs k fd fookn d s lek/kku gk s tku s d s vkykds e sa bl dk;Zokgh dk s pyku s dh vko';drk ugh a gSA Li"Vhdj.k% bl mi&/kkjk d s i;z kts ukFk Z **lxa r dk;Zokgh** 'kCn l s vfHkizsr gS fof/k d s v/khu ikfjr fdlh vkn's k l s mRiUu vihy] iuq jh{k.k iuq foyZ kds u] jQs sjUs l] fjV ihVh'ku vFkok fo'k"s k vueq fr ;kfpdk ¼Li's ky yho ihVh'ku½ dh dk;Zokgh vkSj ble sa fdlh fof/k vFkok fcgkj ,o a mM+hlk ykds ekxa olyw h vf/kfu;e] 1914 d s v/khu fu;Dq r vFkok fofgr vFkok çkf/kdr̀ izkf/kdkjh }kjk izkjEHk vkSj mud s le{k yfEcr dj] lnw vFkok 'kkfLr dh olyw h gsr q dk;Zokgh 'kkfey gkxs hA

izi= lsV- I

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu fookn ds lek/kku gsrq vkosnu dk izi=

[n[s k sa /kkjk 4(1)]

d s le{k

-------------------------------------------------------------------

eS]a ---------------------------------------------------------------¼iwjk uke lkQ v{kjk sa e½sa ] firk -------------------------------------------------------------------------

fuokl LFkku--------------------------------------------------------------nwjHkk"k l[a ;k------------------------------- bZ&eys vkbŒZ MhŒ---------------------------------------------

O;olk; dk uke-----------------------------------------------------------vFkok dh vksj l s -------------------------------------------------------------¼lk>ns kj Qe@Z dEiuh@,ŒvkŒs ihŒ@fgUn q vfoHkkftr ifjokj½ vkSj fcgkj foÙk vf/kfu;e] 1981@fcgkj eYw ;of)Zr dj

vf/kfu;e] 2005@vU; vf/kfu;e d s vUrxZr ftldh fuc/a ku l[a ;k------------------------------------fuEufyf[kr okn d s lek/kku

gsr q vuqjk/s k djrk gw¡ %

¼d½ okn tgk¡ yfEcr gS--------------------------------------------------------------------------------------------

¼[k½ fd; s x; s dfFkr nk"s k l s mRiUu dk;Zokfg;k sa d s C;ksj s fuEuor ~ gSa %&

¼x½ dj fu/kkZj.k o"k-Z -----------------------------------d s laoh{kk@djfu/kkZj.k@ iuq dZjfu/kkZj.k@'kkfLr ;k lnw

vf/kjkis .k l s mRiUu ekxa i= tk s e>q @s geykxs k sa ij --------------------------------- ¼izkf/kdkjh dk uke½ d s }kjk rkfey djk;k

8 ॢबहर गजट [सधरण 19 अग त 2015 x;k gS] vlxa r gaS vkSj ,sl s laoh{kk@dj fu/kkZj.k@iuq dZjfu/kkZj.k@'kkfLr ;k lnw vf/kjkis .k vkn's k d s vUrxZr Lohdr̀ dj@fu/kkfZ jr dj@'kkfLr@lnw dh jkf'k fuEuor ~ gS %&

¼d½ Lohdr̀ dj dh jkf'k %

¼[k½ Lohdr̀ dj Hkxq rku dh jkf'k %

¼x½ ekxa i= l[a ;k ,o a frfFk %

¼?k½ ekxa i= d s vuqlkj ekxa dh jkf'k %

¼M-½ çi= IX vFkok IX C lefiZr

ugh a fd; s tku s d s QyLo:i

fu/kkfZ jr dj dh jkf'k %

¼p½ ekxa i= izkfIr dh frfFk %

¼N½ ekxa h xb Z dj dh jkf'k %

¼t½ ekxa h xb Z lnw dh jkf'k %

¼>½ ekxa h xb Z 'kkfLr dh jkf'k %

¼2½ *eS@a geykxs }kjk fu/kkfZ jr jkf'k :Œ------------------------------¼vda k sa e½sa ;k ,slh jkf'k ftlij lgefr gk]s dk Hkxq rku dj okn dk s fuiVkuk pkgrk gw¡@pkgr s gSAa eS@a geykxs funfs 'kr le; d s vUnj fu/kkfZ jr jkf'k mfpr ljdkjh dk"s kkxkj e sa Hkxq rku dju s dk oknk djrk gw¡@djr s gSAa

?kks"k.kk

eS-a ----------------------------------------------------------------------¼uke lkQ v{kjk sa e½sa ?kk"s k.kk djrk gw¡ dh bl vkons u e sa nh x;h lpw uk ,o a fof'kf"V;k¡ lgh ,o a i.w k Z gSAa

frfFk---------------------------------------- vkons d dk gLrk{kj

*tk s ykx w ugh a gk s ml s dkV nAas gSfl;r

izi= lsV- II

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu ikorh dk izi= [n[s k sa /kkjk 4(2)]

-------------------------------------------------------------------------------dk dk;kyZ ; izkfIr l[a ;k

frfFk

izi= lVs I e sa vkons u--------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------l s izkIr fd;kA

LFkku % izkIrdÙkk Z dk gLrk{kj ,o a inuke

egq j %

izi= lsV- III

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu vLoh—r vkns'k dk izi=

[n[s k sa /kkjk 5(2)]

-------------------------------------------------------------------------------dk dk;kyZ ; O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa

izi= lVs I e sa vkons u izkIr fd;k x;k gS %

mDr O;olk; dk i.w k Z irk %

fuc/a ku l[a ;k %

fookn dk dls @lhŒMCyŒw

tŒs lhŒ@,lŒ,yŒihŒ@ %

jQs sjUs l l[a ;k

fookfnr ekxa dh i—z fr %

fookn l s lca fa /kr vof/k %

बहार गजट (असाधारण), 19 अग त 2015 9 vkns'k

vkid s }kjk iiz = lVs & I e sa nkf[ky fd;k x;k mDr vkons u ftldh bl dk;kyZ ; dh ikorh l[a ;k --------------------------

-----frfFk--------------------------------gS] vf/kfu;e dh /kkjk 5(1) d s vu:q i ugh a gS vkSj vkx s vki mDr /kkjk 5(1) d s ijUrdq dh vko';drkvk sa d s vuqlkj bl s iuq jhf{kr djku s e sa foQy jg sa gSA bl idz kj iiz = lVs 1 e sa nkf[ky mDr vkons u fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5 (2) d s ijUrdq d s vuqlkj vLoh—r fd;k tkrk gAS LFkku % gLrk{kj

frfFk % inuke

egq j %

Kkikda ------------------------------------------------ fnukda ------------------------------------------------------

ifz rfyfi vpa y iHz kkjh----------------------------------------------------------------------------------------------------------------------------------------------------------------

--------@O;olk;h--------------------------------------------------------------------------------dk s vxzlkfjrA

LFkku % gLrk{kj

frfFk % inuke

egq j %

izi= lsV- IV

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5(5) ds v/khu vkns'k

[n[s k sa /kkjk 5(5)]

O;olk; dk uke ,o a Lo:i ftld s lca /a k e sa lek/kku d s fy, vkons u izkIr fd;k x;k gS %

izi= I dh ikorh l[a ;k ,o a frfFk %

mDr O;olk; dk i.w k Z irk %

fuc/a ku l[a ;k %

fookn dk dsl@lhŒMCyŒw tŒs lhŒ@,lŒ,yŒihŒ@

jQs sjUs l l[a ;k

fookfnr jkf'k dh i—z fr %

fookn dh vof/k %

vkns'k

izi= lVs & I e sa nkf[ky vkons u dh dfa Mdk 2 e sa vkid s }kjk ifz rofs nr lek/kku dh jkf'k :Œ---------------------------gS] ijUr q v/kkgs Lrk{kjh }kjk vf/kfu;e d s izko/kkuk sa d s vuqlkj ixz f.kr lek/kku dh n;s jkf'k :Œ-------------------vkrh gS ¼v/kkgs Lrk{kjh dk ixz .ku lya Xu½

LFkku % gLrk{kj

frfFk % inuke

egq j %

Kkikda ------------------------------------------------ fnukda ------------------------------------------------------

ifz rfyfi O;olk;h----------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------dk s vxzlkfjrA

LFkku % gLrk{kj

frfFk % inuke

egq j %

10 ॢबहर गजट [सधरण 19 अग त 2015 izi= lsV- V

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 ds v/khu lek/kku vkns'k [n[s k sa /kkjk 5(7)]

O;olk; dk uke ,o a Lo:i ftld s lca /a k

e sa ;g vkons u izkIr fd;k x;k gS %

mDr O;olk; dk i.w k Z irk %

fuc/a ku l[a ;k %

fookn dk dls @lhŒMCyŒw %

tŒs lhŒ@,lŒ,yŒihŒ@

jQs sjUs l l[a ;k

fookfnr ekxa dh i—z fr %

fookn dh vof/k %

/kkjk 3(1) d s lkFk lya Xu rkfydk e as

fofufn"Z V vkons d d s fo:) fookfnr ekxa %

dh jkf'k

fookn d s fo:) fd;k x;k Hkxq rku %

vkns'k

fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dh /kkjk 5 dh mi&/kkjk 7 d s izko/kkuk sa d s vuqlkj ,rn ~ }kjk fookn ftld s C;ksj s mij fn; s x; s gS]a dk lek/kku fd;k tkrk gSA

LFkku % gLrk{kj

frfFk % inuke

egq j %

Kkikda ------------------------------------------------ fnukda ------------------------------------------------------

ifz rfyfi vpa y iHz kkjh-----------------------------------------------------------------------------------------------------------vpa y@O;olk;h----------------------

----------------------------------------------------------------------------------dk s vxzlkfjrA

LFkku % gLrk{kj

frfFk % inuke

egq j %

fcgkj&jkT;iky d s vkn's k l]s

eukts deq kj,

ljdkj d s l;a Dq r lfpoA

19 vxLr 2015

l0a ,y0th0&1&13@2015@yts % 112 —fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukda

13 vxLr 2015 dk s vueq r fcgkj djk/kku fookn lek/kku vf/kfu;e] 2015 dk fuEufyf[kr vxa tzs h vuqokn

fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk idz kf'kr fd;k tkrk gS] ftl s Hkkjrh; lfa o/kku d s vuPq Nns &348 d s

[kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa tzs h Hkk"kk e sa izkf/kd̀r ikB le>k tk;xs k A

fcgkj&jkT;iky d s vkn's k l]s

eukts deq kj,

ljdkj d s l;a Dq r lfpoA

बहार गजट (असाधारण), 19 अग त 2015 11

THE BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015

[Bihar Act 14, 2015]

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 its stood before it's repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)] and disputes arising from proceedings till financial year 2010-11 under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity duty Act.1948 (Bihar Act 36 of 1948) and the Bihar Tax on Advertisement Act,2007. Be it enacted by the Legislature of the State of Bihar in the Sixty sixth year of the Republic of India as follows:-

1. Short title, extent, commencement and eligibility criteria- (1) This Act may be called the Bihar Settlement of Taxation Disputes Act, 2015.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come into force at once and effective upto three months from the date of its notification.

(4) It shall be applicable to all such disuputes arising out from the proceedings under the law till the financial year 2010-11 and application for settlement of dispute shall be furnished before fifteen days of the expiry of the Act and payament of settlement amount shall be deposited till the expiry of the Act.

CHAPTER I

Preliminary

2. Definitions -In this Act, unless otherwise requires in the context -

(a) "admitted tax" means the amount of tax admitted as being payable in the returns filed by the party under the law;

(b) "appeal" means an appeal under the law pending before the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal) appointed and having territorial jurisdiction under section 9 of the Bihar Finance Act, 1981, Part I or section 10 of the Bihar Value Added Tax Act, 2005;

(d) "dispute" means an appeal, revision, review, reference, Writ Petition or Special Leave Petition arising out of any order passed under the law and pending before, as the case may be, the following: -

(i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal),

(ii) the Joint Commissioner of Commercial Taxes (Administration),

(iii) the Commissioner of Commercial Taxes,

(iv) Commercial Taxes, Tribunal,

(v) the High Court,

(vi) the Supreme Court of India, and includes,

(1) a levy of tax, interest or penalty by an authority appointed or prescribed or authorized under the law or,

12 ॢबहर गजट [सधरण 19 अग त 2015

(2) a proceeding for recovery of tax, interest or penalty initiated by or pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914;

(e) In respect of a dispute "disputed amount" means, any tax, interest or penalty which is not admitted as being payable by the party;

(f) "form" means a form appended to this Act ;

(g) "law" means Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as its 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 Central Sales Tax Act, 1956 (Act 74 of 1956), 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 Electricity Duty Act, 1948 (Bihar Act 36 of 1948) and Bihar Tax on Advertisement Act,2007.

(h) "party" means a person who files an application under this Act for settlement of any dispute;

(i) "Act" means the Bihar Settlement of Taxation Disputes Act, 2015;

(j) "prescribed authority", for the purposes of this Act, means:

(i) In respect of any appeal pending, the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), before whom appeal is pending;

(ii) the Commissioner of Commercial Taxes, in respect of any revision petition pending before the Commissioner or before the Tribunal or in respect of any Writ Petition or reference pending before any High Court or any Special Leave Petition pending before the Supreme Court of India,

(iii) the Joint Commissioner of Commercial Taxes (Administration) Incharge of the concerned Division, in any other case;

(k) "revision" means a petition for revision under the law pending before the Commissioner of Commercial Tax appointed under section 9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar Value Added Tax Act, 2005 or Tribunal under the Act ;

(l) "settlement amount" means the amount upon payment of which the dispute shall be settled;

(m) "Tribunal" means the Commercial Taxes Tribunal constituted under section 8 of Part I of the Bihar Finance Act, 1981 or section 9 of the Bihar Value Added Tax Act, 2005

(n) "turnover returned" means the gross turnover recorded in the returns filed by the party under the law;

(o) other expressions not defined herein shall have the meanings respectively assigned to them under the law.

CHAPTER II

Settlement of Disputes

3. Settlement amount - (1) where the dispute relates to proceeding till financial year 2004-05, the settlement amount shall be at the rate specified in column (3) or (4) or (5) of the amount of dispute as mentioned in column (2) of the Table- I, and where the dispute relates to proceeding from financial year 2005-06 to financial year 2010-11, the settlement amount shall be as per Table-II below :-

बहार गजट (असाधारण), 19 अग त 2015 13

Table- I

Sl. No.	Amount of arrear in dispute	On payment made within one month from the date of commencement of this Act	On payment made after one month but before expiry of two months from the date of commencement of this Act	On payment made after two months from the date of commencement of this Act, till the expiry of this Act
1	2	3	4	5
1.	Dispute arising out of non-submission of Form-IXC or Form IX in support of any claim preferred under Part I of the Bihar Finance Act, 1981.	Ten percent of disputed amount of tax.	Ten percent of disputed amount of tax.	Ten percent of disputed amount of tax.
2.	Where the amount of arrear tax in dispute does not exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl. No. 1.	Twenty three percent of arrear tax in dispute	Twenty four percent of arrear tax in dispute	Twenty five percent of arrear tax in dispute
3.	Where the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000(one crore) other than mentioned in Sl. No. 1.	Rs. 2,30,000 (Two Lakh thirty thousand) plus thirty percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).	Rs. 2,40,000 (Two Lakh forty thousand) plus thirty one percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).	Rs. 2,50,000 (Two Lakh fifty thousand) plus thirty two percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).
4.	Where the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore) other than mentioned in Sl. No. 1.	Rs. 29,30,000 (Twenty nine Lakh thirty thousand) plus thirty eight percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).	Rs. 30,30,000 (Thirty Lakh thirty thousand) plus thirty nine percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).	Rs. 31,30,000 (Thirty one Lakh thirty thousand) plus forty percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).

14 ॢबहर गजट [सधरण 19 अग त 2015

Sl. No.	Amount of arrear in dispute	On payment made within one month from the date of commencement of this Act	On payment made after one month but before expiry of two months from the date of commencement of this Act	On payment made after two months from the date of commencement of this Act, till the expiry of this Act
1	2	3	4	5
5.	For dispute arising out of an order levying penalty or interest under the law	Ten percent of disputed amount of penalty or interest, as the case may be	Ten percent of disputed amount of penalty or interest, as the case may be	Ten percent of disputed amount of penalty or interest, as the case may be
Sl. No.	Amount of arrear in dispute	On payment made within one month from the date of commencement of this Act	On payment made after one month but before expiry of two months from the date of commencement of this Act	On payment made after two months from the date of commencement of this Act, till the expiry of this Act
1	2	3	4	5
1.	For the amount of arrear tax in dispute does not exceed Rs. 10,00,000 (Ten Lakh) .	Twenty eight percent of arrear t a x i n dispute	Twenty nine percent of arrear tax in dispute	Thirty percent of arrear tax in dispute
2.	For the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000 (one crore).	Rs. 2,80,000 (Two Lakh eighty thousand) plus thirty five percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) .	Rs. 2,90,000 (Two Lakh ninety thousand) plus thirty six percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) .	Rs. 3,00,000 (Three Lakh) plus thirty seven percent of the amount by which the amount of arrear tax in dispute exceeds Rs. 10,00,000 (Ten Lakh) .
3.	For the amount of arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).	Rs. 34,30,000 (Thirty four Lakh thirty thousand) plus forty three percent of the amount by which the amount of arrear tax in	Rs. 35,30,000 (Thirty five Lakh thirty thousand) plus forty four percent of the amount by which the amount of arrear tax in	Rs. 36,30,000 (Thirty six Lakh thirty thousand) plus forty five percent of the amount by which the amount of arrear tax in

बहार गजट (असाधारण), 19 अग त 2015 15

Sl. No.	Amount of arrear in dispute	On payment made within one month from the date of commencement of this Act	On payment made after one month but before expiry of two months from the date of commencement of this Act	On payment made after two months from the date of commencement of this Act, till the expiry of this Act
1	2	3	4	5
		dispute exceeds Rs. 1,00,00,000 (one crore).	dispute exceeds Rs. 1,00,00,000 (one crore).	dispute exceeds Rs. 1,00,00,000 (one crore).
4.	For dispute arising out of an order levying penalty or interest under the law	Ten percent of disputed amount of penalty or interest, as the case may be	Ten percent of disputed amount of penalty or interest, as the case may be	Ten percent of disputed amount of penalty or interest, as the case may be

Explanation I. - Settlement amount shall not include payament of admitted tax and the party shall deposite total amount of admitted tax.

Explanation II. - If a party wishing to settle a dispute, has already deposited any amount of dispute which is equal or more than the settlement amount, before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount. Although the amount deposited in excess of the settlement amount will not be refunded.

Explanation III. - If a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement scheme, the said amount would be considered as payment of settlement amount and the party will have to pay the difference amount only.

(2) Notwithstanding anything contained in any law for the time being in force but subject to the other provisions of this Act, any dispute in respect of which the amount specified in subsection (1) has been deposited into Government Treasury, in the manner and within the time specified in this Act, shall be deemed to have been settled and it shall not be proceeded before any appellate authority.

CHAPTER III

Manner of Settlement of Disputes

4. Application for settlement - (1) Any party wishing to settle a dispute shall furnish to the prescribed authority, an application in form SET-I, before fifteen days of the expiry of the Act-

(a) bearing adhesive court-fee stamp for one hundred rupees and shall be accompanied by notice of demand issued by an authority appointed or prescribed or authorized under the law and an affidavit by the party to the effect that the facts contained therein are true and correct,

(b) accompanied by copies of returns and proof of tax payment in support of payment of admitted tax,

(c) accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Tax (Appeal) or Deputy Commissioner Commercial Tax (Appeal),

16 ॢबहर गजट [सधरण 19 अग त 2015

(d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Tax,

(e) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before the Tribunal,

(f) accompanied by a certified copy of the reference or Writ Petition or Special Leave Petition, in the case of a reference or Writ Petition or Special Leave pending before the High Court or Supreme Court, as the case may be,

(2) The said application will be signed and verified in the manner provided in the form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager in all cases:

Provided that the State Government may, by a notification published in the Official Gazette in this behalf, extend the said period of three months by such further period, not exceeding there months, as may be specified in the said notification.

(3) The office of the prescribed authority shall grant a receipt in form SET-II to the party making an application under sub-section (1) as token of receipt of the said application.

5. Disposal of application -(1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of sub-section (1) of section 4:

Provided that the prescribed authority shall afford an opportunity to the party to make the application conform to the requirements of sub-section (1) of Section 4 within seven days of the receipt of the application and file a revised application accordingly in form SET-I mentioning therein the word "Revised" in red ink at the top thereof:

Provided further that the prescribed authority may, for reasons to be recorded in writing, extend the said period of seven days for such further period of time as is deemed fit in the facts and circumstances of the case.

(2) If the party fails to file revised application within the time provided in the first proviso to sub-section(1) or, as the case may be, within the extended period, as provided in the second proviso thereto, the prescribed authority shall reject the application by an order in writing in form SET-III, a copy of which shall be forwarded to the party within seven days of the application being rejected.

Provided that the rejection as aforesaid shall not debar the party from filing a fresh application.

(3) The prescribed authority shall, within seven days of the receipt of the application or the revised application, as the case may be, verify, or cause to be verified, the particulars set forth therein.

(4) The prescribed authority shall verify the computation of disputed amount and the settlement amount furnished by the party in the application in form SET-I and, if upon such verification, the said two amounts found to be correct, the prescribed authority shall, within seven days of such verification, intimate the party in writing to deposit the settlement amount into Government Treasury and furnish the copy of the challan evidencing such payment within the time and in the manner specified in Clause (a) of sub-section (6); Provided that if no such intimation is sent to the party within fifteen days of the receipt of the application or the revised application, as the case may be the computation of

बहार गजट (असाधारण), 19 अग त 2015 17 the disputed amount, the settlement amount and the application for settlement shall be deemed to have been accepted and the party shall proceed to deposit the settlement amount as so deemed within the time and in the manner specified in Clause (a) of sub-section (6). (5)(a) If upon verification under sub-section (4) the prescribed authority finds that the computation, as aforesaid, is not correct, he shall, by an order in Form SET-IV, intimate the party,

(b) The party may, on receipt of the order specified in clause (a), file a fresh application for settlement in view of the order passed under clause (a). (6)(a) Upon receipt of the intimation under sub-section (4), the party shall deposit into Government Treasury, in the manner provided in rule 27 of the Bihar Value Added Tax Rules, 2005, the settlement amount specified in Section- 3,

(b) The party shall, within seven days of the deposit of the entire settlement amount as aforesaid, file before the appropriate Court or authority a petition withdrawing the dispute.

Explanation - For the purposes of this clause the expression "appropriate Court or authority" shall mean;

(i) the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), in case of an appeal;

(ii) the Joint Commissioner of Commercial Taxes (Administration), in case of a miscellaneous revision pending before the Joint Commissioner of Commercial Taxes (Administration);

(iii) the Commissioner of Commercial Taxes, in case of a revision petition pending before the Commissioner of Commercial Taxes;

(iv) the Tribunal, in case of a revision petition pending before the Tribunal;

(v) the High Court, in case of a reference or Writ Petition; and

(vi) the Supreme Court of India, in case of a Special Leave Petition.

(7) The prescribed authority shall, within seven days of the deposit of the entire settlement amount, as required by clause (a) of sub-section (6), and filing of the withdrawal petition, as required by clause (b) of sub-section (6), make an order in form SET-V settling the dispute.

(8) Upon an order of settlement of a dispute relating to -

(i) a revision petition pending before the Tribunal, or

(ii) a reference, or

(iii) a Writ Petition, or

(iv) a Special Leave Petition being passed under sub-section (7), the said revision, reference, Writ Petition or Special Leave Petition shall be deemed to have been dismissed as withdrawn and notwithstanding anything to the contrary contained in any order or judgment of any Court or Tribunal, the said revision, reference, Writ Petition or Special Leave Petition shall be deemed never to have been preferred by the party.

(9) Upon an order of settlement being passed under sub-section (7), the prescribed authority shall -

(a) in the case of settlement of a dispute relating to an appeal or revision, other than a revision pending before the Tribunal, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement,

(b) in the case of a settlement of a dispute (other than a dispute specified in clause

(a) of this sub-section or a dispute pending before the Tribunal, any High Court or the Supreme Court) communicate, within seven days, to the authority before which such dispute

18 ॢबहर गजट [सधरण 19 अग त 2015 ispending, a true copy of the order of settlement and the concerned authority shall, upon receipt of the said order, record an order in the relevant proceeding to the effect that the proceeding need not be proceeded with in view of the dispute having been settled, mentioning therein the details of such settlement.

Explanation- For the purposes of this sub-section, the expression "relevant proceeding" shall mean the proceeding of appeal, revision, review, reference, writ Petition or Special Leave Petition arising out of any order passed under the law and shall include a proceeding for recovery of tax, interest or penalty initiated by and pending before any authority appointed or prescribed or authorised under the law or the Bihar and Orissa Public Demand Recovery Act, 1914.

FORM SET-I (Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2015)

[See Section 4(1)]

Before the …………………………….. …………………………….. I, ……………………… (full name in block letters), son of …………….. residing at ………………………., Telephone No…………………… email

Id…………………………………..*carrying on business under the trade name ………………………………….. or on behalf of the ………………… ……….(name of the *partnership firm/company/AOP/HUF/etc.) and having registration No. ……….. under the Bihar Finance Act, 1981, Bihar Value Added Tax Act, 2005 /Other Acts request that the following case be settled.

*A The case is pending before the ………………………………………….

*B The details of proceedings arising out of an offence alleged to have been committed are as follows :-

*C A notice of demand arising out of scrutiny/assessment/reassessment imposition of penalty or interest for the year ………… has been served on *me/us by ………………. (name of the authority), which is inconsistent and the amount of admitted tax/assessed tax/penalty/interest in such order of scrutiny/assessment/reassessment penalty or interest are given below -

(a) Amount of admitted tax :

(b) Amount paid as admitted tax :

(d) Amount of dues as per demand notice :

(e) Tax levied due to non filing of form IX or IXC under Bihar Finance Act, 1981 :

(f) Balance amount of assessed tax :

(f) Amount of interest imposed :

(g) Amount of penalty levied :

2. *I/We want to get the case(s) settled upon payment of Rs. ………… (in figures) or such sum as may be agreed upon. *I/We undertake to pay the amount as may be agreed upon in the appropriate Government Treasury within such time as may be directed.

बहार गजट (असाधारण), 19 अग त 2015 19

Declaration:

I, ……………………….. (full name in block letters) declare that the information and particulars furnished in this application are correct and complete. Date : (Signature of the applicant)

*Strike out whichever is not applicable. (Status).

SET-II (Form of Acknowledgement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 4(2)]

Office of the ………………………

Receipt No. Date -

Received from ………………………. an application in form SET-I Place : Signature of receiving officer Seal : Designation

SET-III (Form of Order of rejection under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(2)]

Office of the …………………………

Name and style of business in respect of which application in form SET-I has been received:

Complete Address of said business:

Registration number:

Case/CWJC/SLP/Reference No. of dispute:

Nature of demand involved in dispute:

Period to which dispute relates:

Order

The aforesaid application in form SET-I filed by you and acknowledged vide receipt No. ………….. date …………. of this office does not conform to the requirements of section 5(1) of the Act and you have further failed to revise the same in accordance with the requirements of the provisos to the said section 5(1). Thus, the said application in form SET-I is here by rejected in accordance with the provisions of section 5(2) of the Bihar Settlement of Taxation Disputes Act , 2015.

Place : Signature

Date : Designation

Seal :

Memo No. Date -

Copy forwarded to ……………………………. (Circle Incharge), ……………

Circle / ……………………… (Dealer).

Place : Signature

Date : Designation

Seal :

20 ॢबहर गजट [सधरण 19 अग त 2015

Form SET-IV (Order under section 5(5) of the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(5)]

Name and style of business in respect of which application for settlement has been received:

Receipt No. and date vide which application in form SET-I acknowledged:

Complete Address of said business :

Registration number:

Case/CWJC/SLP/Reference No. of dispute:

Nature of demand involved in dispute:

Period to which dispute relates:

Order

The amount payable on settlement as reported by you vide para 2 of the application in form SET-I filed by you is rupees ……………………………. But the amount payable by you on settlement as computed by the undersigned in terms of the provisions of the Act comes to rupees ……………………………… (computation of the undersigned enclosed.

Place : Signature

Date : Designation

Seal:

Memo No. Date-

Copy forwarded to ……………………….. (Dealer)

Place : Signature

Date : Designation

Seal :

Form SET-V (Order of Settlement under the Bihar Settlement of Taxation Disputes Act , 2015) [See Section 5(7)]

Name and style of business in respect of which this application has been received:

Complete Address of the said business:

Registration number:

Case/CWJC/SLP/Reference No. of dispute:

Nature of demand involved in dispute:

Period to which dispute relates:

Amount of demand raised on applicant in respect of the disputes specified in the Table appended to section 3(1).

Payment made in relation to the dispute:

बहार गजट (असाधारण), 19 अग त 2015 21

Order

The dispute whose details are set out above is hereby settled in accordance with the provisions of sub-section (7) of section 5 of the Bihar Settlement of Taxation Disputes Act ,

2015.

Place : Signature Date : Designation Seal:

Memo No. Date- Copy forwarded to …………………………………….. (Circle Incharge), ……………… Circle/ …………………… (dealer)

Place : Signature

Date : Designation

Seal:

By order of the Governor of Bihar,

MANOJ KUMAR,

Joint Secretary to Government.

————

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