Amendment status not verified — confirm the current text below against the official source.
(m) “revision” means a petition for revision under the law pending before the the Commissioner of Commercial Taxes appointed under section 9 of Part I of the Bihar Finance Act, 1981 or section 10 of the Bihar Value Added Tax Act, 2005 or the Tribunal under the Act ; (n) “settled”, in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute; (o) “settlement amount” means the amount upon payment of which the dispute shall be settled; (p) “statutory certificates/declarations” for the purpose of the Act means declarations and certificates mentioned under Rule 12 of the central sales Tax (Registration & Turnover Rules) 1957 (q) “Tribunal” means the Commercial Taxes Tribunal constituted under section 8 of Part I of the Bihar Finance Act, 1981 or section 9 of the Bihar Value Added Tax Act, 2005 (r) “turnover returned” means the gross turnover recorded in the returns filed by the party under the law; 8 ॢबहर गजट [सधरण 12 दस बर 2019 (s) words or expressions not defined herein shall have the meanings respectively assigned to them under the law. CHAPTER II Settlement of Disputes