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[Cites 0, Cited by 3] [Entire Act]

State of Bihar - Section

Section 5 in Bihar Settlement of Taxation Disputes Act, 2016

5. Disposal of application.

(1)No application shall be considered by the prescribed authority unless the application conforms to the period and requirements of Section- 4.
(2)The prescribed authority shall reject the incomplete and inaccurate 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 verify the computation of disputed amount and the settlement amount furnished by the party in the application in form SET-I and, 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 (4);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 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 (4).
(4)
(a)Upon receipt of the intimation under sub-section (3), 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. The payment of settlement amount shall be deposited till the expiry of the Act.
(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.
(5)The prescribed authority shall, within seven days of the deposit of the entire settlement amount, as required by clause (a) of sub-section (4), and filing of the withdrawal petition of the dispute, as required by clause (b) of sub-section (4), make an order in form SET-V settling the dispute;Provided that if the party does not produce the evidences of the deposit of the entire settlement amount as required by clause (a) of sub-section (4) and filing of the withdrawal petition of the dispute as required by clause (b) of sub-section(4), the prescribed authority shall give an opportunity in form SET-VI of being heard and if any reasonable ground is not provided by the party, the prescribed authority shall reject the application for settlement of dispute in form SET-VII
(6)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 (5), 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.
(7)Upon an order of settlement being passed under sub-section (5), 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 is pending, 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, 2016)[See Section 4(1)&4 (2)]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 :
(c)Process no and date of demand notice :
(d)Amount of dues as per demand notice :
(e)Amount of disputed demand-
(i)tax levied due to non filing of form IX or IXC under Bihar Finance Act, 1981
(ii)amount demanded in respect of assessed tax other than mentioned in above (i)
(iii)amount of interest levied
(iv)amount of penalty levied
(2)The details of amount already deposited against disputed amount before commencement of this settlement scheme-
Challan no. Date on account ofTax/Interest/Penalty Amount deposited