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State of Bihar - Section

Section 4 in Bihar Settlement of Taxation Dispute Rules, 2020

4. Disposal of application.

(1)No application shall be considered by the authority referred to in sub-rule (6) of rule 3 unless the application conforms to the requirements of rule 3.
(2)The authority referred to in sub-rule (6) of rule 3 shall verify the computation of the disputed amount, payments made, the settlement amount and other particulars furnished by the party in the application in Form-I within two days of the furnishing of the said application.
(3)Where upon verification under sub-rule (2), it is found by the authority specified in that sub-rule that the application is incomplete/incorrect/does not conform to the requirements of rule 3, the said authority shall, on the next day of verification as specified in sub-rule (2), issue Deficiency memo in Form-III for rectification of defects of application in Form-I.
(4)A party to whom a Deficiency memo in Form-III has been communicated shall rectify the defects of application in Form-I within four days of the receipt of the Deficiency memo:Provided that if the party fails to rectify the defects of the application in Form-I as communicated in Form-III, the said authority shall reject the application for settlement of dispute within a period of two days after the expiry of the period specified in sub-rule (4) by an order in Form-VII, a copy of which shall be forwarded to the party on the e-mail address:Provided further that the rejection as aforesaid shall, subject to sub-rule (1) of rule 3, not debar the party from filing a fresh application.
(5)Where after removal of defects by the party under sub rule (4), or upon verification under sub-rule (2) it is found by the authority referred to in sub-rule (6) of rule 3 that-
(a)any payment of tax, interest, penalty or fine specified by the party in the application in Form -I is or are not borne out and not verifiable from the official records or payment reports generated on the Vatmis Application of the Commercial Taxes Department, Bihar, or
(b)the disputed amount or the settlement amount has not been computed correctly or is not in accordance with the provisions of the Act, the said authority shall, within ten days from receipt of application in Form-I, direct the party by order in Form-IV to furnish treasury certificate(s) only in respect of such payments of tax, interest, penalty or fine which could not be verified through the official records or payment reports generated on the Vatmis Application of the Commercial Taxes Department, Bihar or as the case may be, to deposit the payable settlement amount as calculated in accordance with the provisions of the Act into Government Treasury, in the manner provided in Rule 27 of the Bihar Value Added Tax Rules, 2005, and furnish the challan evidencing such payment preferably within seven days of the receipt of the order, but in no case later than two days before the expiry of the Rules.
(6)Where upon verification under sub-rule (2), it is found by the authority specified in that sub-rule that
(a)the application conforms to the requirements of rule 3,
(b)the disputed amount and the settlement amount have been computed correctly, and in accordance with the provisions of the Act, and
(c)all payments of tax, interest, penalty or fine specified by the party in the application in Form -I are borne out and verified from the official records or payment reports generated on the Vatmis Application of the Commercial Taxes Department, Bihar, the said authority shall, within ten days from receipt of application in Form-I, direct the party by order in Form-V, to deposit the settlement amount into Government Treasury, in the manner provided in Rule 27 of the Bihar Value Added Tax Rules, 2005, and furnish the challan evidencing such payment preferably within seven days of the receipt of the order, but in no case later than two days before the expiry of the Rules.
(7)The authority specified in sub-rule (2) shall, within two days of the deposit of the entire settlement amount, as aforesaid, make an order in Form-VI settling the dispute.
(8)If the party
(a)fails to rectify the defects of the application Form-I as communicated in Form-III; or
(b)does not furnish treasury certificate(s) in response to the order of Form-IV in respect of payments of tax, interest, penalty or fine which could not be verified through the official records or payment reports generated on the Vatmis Application of the Commercial Taxes Department, Bihar within the time limit specified in clause (b) of sub-rule (5); or
(c)does not produce evidences of payment of balance settlement amount in response to the order of Form-IV as calculated in accordance with the provisions of the Act within the time limit specified in clause (b) of sub-rule (5); or
(d)does not produce the evidences of the deposit of the entire settlement amount, as required by Form-V within the time limit specified in clause (c) of sub-rule (6); the said authority shall reject the application for settlement of dispute by an order in Form-VII before expiry of the Rules and communicate such order to the party:
Provided that the rejection as aforesaid shall, subject to sub-rule (1) of rule 3, not debar the party from filing a fresh application.
(9)All communication in Form-III, Form-IV, Form-V, Form-VI and Form-VII shall be made on e-mail address specified in Form-I.Form - I(Form of application for settlement of dispute under the Bihar Settlement of Taxation Disputes Act, 2019)[See Rule 3 (1)](Application shall be filled and signed by blue ballpoint pen only.)Before the......................................................................I, ...........................(full name in block letters), son of .............................. residing at ............................, being *proprietor/ partner/ karta/ managing director/ principal executive officer/officer in-charge / declared manager hereby apply for settlement of arrear tax, interest, fine or penalty in dispute and the relevant particulars are furnished below:-
1. Trade name of the business  
2. Address of the principal place of business  
3. Postal address at which communication may bemade  
4. PAN of the applicant  
5. E-mail address to which notices /communications may be sent  
6. Mobile number to which communications may besent  
7. Act under which the case is pending  
8. Registration Certificate Number under thelaw, if any  
9. Period of the case in respect of which theapplication is made  
10. Admitted tax payable as per return  
11. Admitted tax paid  
12. Date on which order levying tax, interest,penalty or fine passed  
13. Demand notice number and date  
14. Pending before which authority (AppellateAuthority/Commissioner/Tribunal/ High Court/Supreme Court)  
15. Date on which Appeal/ Revision/ Reference/WP/ SLP filed