Section 1 in Bihar Settlement of Taxation Dispute Rules, 2020
1. Short title, extent and commencement.
(1)These rules may be called the Bihar Settlement of Taxation Dispute Rules, 2020.(2)It shall extend to the whole of the State of Bihar.(3)They shall come into force on such date as the Commissioner of state tax may, by notification in the official gazette, specify and remain effective upto three months from the date of its notification:Provided that the State Government may, by a notification published in the official Gazette in this behalf, extend the said period of three months by such further period, not exceeding three months, as may be specified in the said notification.
