Bare ActsThe BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015

Section 4

Amendment status not verified — confirm the current text below against the official source.

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- (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 and proof of tax payment in support of payment of admitted tax, (c) accompanied by a certified copy of the application for appeal, in the case of a appeal petition pending before the Joint Commissioner Commercial Tax (Appeal) or Deputy Commissioner Commercial Tax (Appeal), 16 ॢबहर गजट [सधरण 19 अग त 2015 (d) accompanied by a certified copy of the application for revision, in the case of a revision petition pending before Commissioner Commercial Tax, (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 Supreme Court, as the case may be, (2) 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: 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 there months, as may be specified in the said notification. (3) 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.

Section 4 – The BIHAR SETTLEMENT OF TAXATION DISPUTES ACT, 2015 | DailyLaw.ai