Section 3(1) in Bihar Settlement of Taxation Dispute Rules, 2020
(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.
