Section 1 in Bihar Settlement of Taxation Disputes Act, 2016
1. Short title, extent, commencement and eligibility criteria.
(1)This Act may be called the Bihar Settlement of Taxation Disputes Act, 2016.(2)It shall extend to the whole of the State of Bihar.(3)It shall come into force at once and remain effective upto three months from the date of its notification;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 three months, as may be specified in the said notification.(4)It shall be applicable to all such disuputes arising out from the proceedings under the law till the financial year 2011-12 and application for settlement of dispute shall be furnished by the party before fifteen days of the expiry of the Act and payment of settlement amount shall be deposited till the expiry of the Act.
