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State of Bihar - Section

Section 3 in Bihar Settlement of Taxation Dispute Rules, 2020

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 departmental website of Commercial Taxes Department, Bihar.
(2)Separate applications in Form -I, shall be furnished for every dispute along with -
(a)copy of 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 disputed amount before commencement of this Act, by way of challan or challans along with 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 TDS certificate in Form C-II, 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)statement along with statutory certificates/declarations received, to be submitted in original,
(f)e-mail address and mobile number on prescribed place of Form-I,
(g)copy of PAN of the applicant, duly signed by blue ballpoint pen.
(3)An application in Form -I will cover only one case of any period under the Law and shall cover 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.
(6)Duly filled in and signed application in Form-I with required documents shall be submitted before the authority as mentioned below:
Sl. No. As on 31.12.2019 dispute related to Authority before whom Form-I to be submitted
(1) (2) (3)
1. Tax/Interest/Penalty/fine Head of the Office where order in dispute hasbeen passed.
2. Penalty order related to violation of provisionsfor movement of goods passed by Check post authority In-charge of the circle in whose territorialJurisdiction such check post was situated.
3. All other cases other than Sl. no.1 & 2above In-charge of the circle who has jurisdictionover the business of the applicant.
(7)The office of the authority referred to in sub-rule (6) shall, after checking the completeness of the application, grant a receipt in Form -II to the party .