Section 4(8) in Bihar Settlement of Taxation Dispute Rules, 2020
(8)If the party(a)fails to rectify the defects of the application Form-I as communicated in Form-III; or(b)does not furnish treasury certificate(s) in response to the order of Form-IV in respect of payments of tax, interest, penalty or fine which could not be verified through the official records or payment reports generated on the Vatmis Application of the Commercial Taxes Department, Bihar within the time limit specified in clause (b) of sub-rule (5); or(c)does not produce evidences of payment of balance settlement amount in response to the order of Form-IV as calculated in accordance with the provisions of the Act within the time limit specified in clause (b) of sub-rule (5); or(d)does not produce the evidences of the deposit of the entire settlement amount, as required by Form-V within the time limit specified in clause (c) of sub-rule (6); the said authority shall reject the application for settlement of dispute by an order in Form-VII before expiry of the Rules and communicate such order to the party:Provided that the rejection as aforesaid shall, subject to sub-rule (1) of rule 3, not debar the party from filing a fresh application.
