Section 2(f) in Bihar Settlement of Taxation Disputes Act, 2019
(f)"dispute" means case pending on the 31st day of December, 2019 in respect of any period ending on or before 30thday of June, 2017 under the Law for which-(i)a levy of tax, interest, fine or penalty by an authority appointed or prescribed or authorized under the law or,(ii)an assessment, re-assessment, scrutiny or any other order has been made; or(iii)an appeal, revision, miscellaneous revision, review,reference, Writ Petition or Special Leave Petition has been filed; or(iv)a revision or review proceeding has been initiated; or(v)a notice or order has been issued intimating the applicant for payment of tax, interest, fine or penalty; or(vi)a notice has been issued in any proceeding under the Law requiring payment of any tax, interest, fine or penalty; or(vii)a proceeding for recovery of tax, interest, fine 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;
