Section 5(4) in Bihar Settlement of Taxation Disputes Act, 2016
(4)(a)Upon receipt of the intimation under sub-section (3), the party shall deposit into Government Treasury, in the manner provided in rule-27 of the Bihar Value Added Tax Rules, 2005, the settlement amount specified in Section- 3. The payment of settlement amount shall be deposited till the expiry of the Act.(b)The party shall, within seven days of the deposit of the entire settlement amount as aforesaid, file before the appropriate Court or authority a petition withdrawing the dispute.Explanation. - For the purposes of this clause the expression "appropriate Court or authority" shall mean;(i)the Joint Commissioner of Commercial Taxes (Appeal) or the Deputy Commissioner of Commercial Taxes (Appeal), in case of an appeal;(ii)the Joint Commissioner of Commercial Taxes (Administration), in case of a miscellaneous revision pending before the Joint Commissioner of Commercial Taxes (Administration);(iii)the Commissioner of Commercial Taxes, in case of a revision petition pending before the Commissioner of Commercial Taxes;(iv)the Tribunal, in case of a revision petition pending before the Tribunal;(v)the High Court, in case of a reference or Writ Petition; and(vi)the Supreme Court of India, in case of a Special Leave Petition.
