Section 4 in Bihar Settlement of Taxation Disputes Act, 2016
4. Application for settlement.
(1)Any party wishing to settle a dispute shall furnish to the prescribed authority, an application in form SET-I, before fifteen days of the expiry of the Act.(2)Seperate application for settlement of dispute in form SET-I, shall be furnished for every dispute before the prescribed authority along with -(a)bearing adhesive court-fee stamp for one hundred rupees and shall be accompanied by notice of demand issued by an authority appointed or prescribed or authorized under the law and an affidavit by the party to the effect that the facts contained therein are true and correct,(b)Accompanied by copies of returns/annual return and proof of tax payment (Copies of challan along with treasury certificate) in support of payment of admitted tax;Provided that if dispute is not related with assessed tax but related with imposition of penalty or interest only; copies of returns/annual return shall not be required to enclose.(c)accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Taxes (Appeal) or Deputy Commissioner Commercial Taxes (Appeal),(d)accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Taxes,(e)accompanied by a certified copy of the application for revision, in the case of a revision petition pending before the Tribunal,(f)accompanied by a certified copy of the reference or Writ Petition or Special Leave Petition, in the case of a reference or Writ Petition or Special Leave pending before the High Court or the Supreme Court, as the case may be,(g)accompanied by a certified copy of assessment order/imposition of interest and penalty order/scruitny order.(h)applicant shall compulsorily mention his e-mail ID and telephone number on prescribed place of SET-I(i)accompanied by copies of challans along with treasury certificate if a party wishing to settle a dispute, has deposited any amount of dispute before the commencement of this settlement scheme.(3)The said application will be signed and verified in the manner 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:(4)The office of the prescribed authority shall grant a receipt in form SET-II to the party making an application under sub-section (1) as token of receipt of the said application.
