Bihar Settlement of Taxation Disputes (Second) Rules, 2020.

Bihar Settlement of Taxation Disputes (Second) Rules, 2020.

The 21st September 2020

S.O. 167, dated 21st September 2020–In exercise of the power conferred by sub-section (1) of section 6 of the Bihar Settlement of Taxation Disputes Ordinance, 2020, the Governor of Bihar is pleased hereby to make the following rules, namely:–

1. Short title, extent, and commencement.–

(1) These rules may be called the Bihar Settlement of Taxation Disputes (Second) Rules, 2020.

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

(3) They shall come into force on such date as the Commissioner of state tax may, by notification in the official gazette, specify.

2. Definitions.–

In these rules, unless there is anything repugnant in the subject or context,–

(a) “FORM” means a form appended to this rule.

(b) “section” means a section of the Ordinance;

(c) “the Ordinance ” means the Bihar settlement of Taxation Disputes Ordinance 2020;

(2) Other words and expressions used in these rules and not defined herein, but defined in the Ordinance or in the Law or in the rules made thereunder, shall have the meanings respectively assigned to them in the Ordinance or in the Law or in the rules made thereunder, as the case may be.

3. Manner and form of application for settlement.–

(1) Subject to the provisions of sub-rule (2) any party wishing to settle a dispute, shall furnish to the authority specified in sub-rule (6) a duly completed and signed application in FORM-I, at least twenty days before the expiry of the Rules:

Provided that a party wishing to settle a dispute may furnish to the authority specified in sub-rule (6) a duly completed and signed application in FORM-I on their official email address exhibited in the departmental website of Commercial Taxes Department, Bihar.

(2) Separate applications in FORM -I, shall be furnished for every dispute along with –

(a) copy of the annual return or all applicable quarterly returns for the period in dispute if filed:

Provided that where a dispute does not relate to any assessed tax but relates to imposition of any penalty or interest or fine, copy of returns/annual return shall not be required to be enclosed,

(b) proof of payment in support of payment of admitted tax and payment against the disputed amount paid earlier, by way of challan or challans along with a statement, or the payment report downloaded from the website of Commercial Taxes Department or fully and correctly filled TDS certificate in FORM C-II, where applicable:

Provided that in case of a TDS certificate in FORM C-II, the applicant shall furnish a certificate issued by the deducting authority that amount of tax Rs. ……….. deducted from the applicant’s bill for the period …………….. has been deposited into ………………….. (name of the treasury) Treasury vide challan no. ……………..dated …………………. The said challan of Rs………………… deposited into government treasury also includes the amount deducted from M/s ………..……………… (name of deductee)

(c) copy of the order levying any tax, interest or penalty or fine where available or copy of the demand notice, where such order is not available,

(d) copy of the demand notice, where not furnish under clause (c),

(e) a statement along with statutory certificates/declarations received, to be submitted in original,

(f) e-mail address and mobile number on a prescribed place of Form-I,

(g) copy of PAN of the applicant, duly signed by a blue ballpoint pen.

(3) An application in Form -I will cover only one case of any period under the Law and shall cover the entire dispute of that case and not a part of it.

(4) The said application in FORM-I will be signed at the place 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.

(5) If application is sent by Registered or Speed Post, the day on which such application is received by the prescribed authority shall be treated as the day of its presentation.

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