Section 4(4) in Bihar Settlement of Taxation Dispute Rules, 2020
(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.
