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[Cites 0, Cited by 0] [Section 2(2)] [Section 2] [Entire Act]

State of Bihar - Subsection

Section 2(2)(j) in Bihar Settlement of Taxation Disputes Act, 2016

(j)"prescribed authority", for the purposes of this Act, means:
(i)In respect of any appeal pending, the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), before whom appeal is pending;
(ii)Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme court in which the disputed amount is more than rupees One Crore, the Commissioner of Commercial Taxes.
(iii)Dispute pending before the Commissioner of Commercial Taxes or the Tribunal or the High Court or the Supreme Court in which the disputed amount is upto rupees One Crore, the concerned Joint Commissioner of Commercial Taxes (Administration), under whome jurisdiction the party is registered or the order of disputed amount has been passed.
(iv)In respect of any other disputed cases pending before the Joint Commissioner of Commercial Taxes (Administration), the Joint Commissioner of Commercial Taxes (Administration)