Jharkhand karadhan Adhiniyamon ki Bakaya Rashi ka Samadhan Act,2023
(Jharakhand Act- 01, 2023)
Subject List
Sections
1. Short title, Extent and commencement
2. Definitions
3. Determination of Settlement amount.-
4. Application for settlement
5. Disposal of application
6. Revocation/rectification of order of settlement
7. Power of the Commissioner under the Act
8. Appeal
9. Power to make rules
A Bill to enact "The Jharkhand Karadhan Adhiniyamo ki Bakaya Rashi ka Samadhan Adhiniyam 2022" to take immediate action to generate revenue for the State, to grant relief to arrear holders by providing for the settlement of old arrears and disputes arising from proceedings under the Bihar Finance Act 1981 (Bihar Act 5 of 1981) and the Bihar Finance Act, 1981 as adopted in the state of Jharkhand and arrears arising from and dispute under the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 5 of 2006), the Central Sales Tax Act, 1956 (Act 74 of 1956), the adopted Bihar Electricity duty Act, 1948 (Bihar Act 36 of 1948) and as amended by Jharkhand, the Jharkhand Hotel and Luxury Tax Act, 2011 (Jharkhand Act 21 of 2011), the Jharkhand Advertisement Tax Act, 2012 (Jharkhand Act, 14 of 2012) Jharkhand Tax on Professions, Trades, Calling and Employment Act, 2011 (Jharkhand Act 02 of 2012), the Jharkhand Entertainment Tax Act, 2012 (Jharkhand Act 13 of 2012), and Bihar Tax on Entry of Goods Act, 1993 (Bihar Act 16, 1993) and Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011 (Jharkhand Act 11 of 2011).
Be it enacted by Legislature of Jharkhand in the seventy third year of the Republic of India as follows:-
CHAPTER l
Preliminary
1. Short title, Extent and commencement-
(1) This Act may be called as the "Jharkhand Karadhan Adhiniyamon ki Bakaya Rashi ka Samadhan Act, 2022" (in short Kar Samadhan Yojna 2022)
(2) It shall extend to whole of the State of Jharkhand.
(3) It shall come into force on the date of its publication in the official Gazette and effective up to six months from the date of its notification.
Provided that the State Government may, by notification published in official Gazette in this behalf, extend the said period of six months by such further period, not exceeding six months, as may be specified in the said notification.
2. Definitions-
In this Act unless the context otherwise requires:-
(i) "Admitted tax"- means the amount of tax admitted as being payable as per the returns filed by the person under the relevant Act;
(ii) "Assessed tax"- means tax, interest and penalty determined as being payable under an order of assessment or reassessment under the relevant Act;
(iii) "Applicant"- means a person, who is liable to pay arrears under the relevant Acts and who
desires to avail benefits of settlement by complying with the conditions under this Act;
(iv) "Appeal"- means an appeal under the relevant Act, pending before the Appellate Authority under respective Act;
(v) " Arrear of tax, interest and penalty" - means tax, interest, penalty by whatever name called, payable by an assesee pursuant to an order of assessment, re-assessment or scrutiny or any other order made or passed under the relevant Acts relating to any period ending on or before 31stMarch, 2018 which is due for payment as on the date of filing application under this Act;
Provided that arrear shall not include any arrear related to deferment of tax schemes, issued by the State Government under the relevant Acts, from time to time;
Provided further that arrear does not include any penalty that has been levied in lieu of prosecution.
(vi) "Commissioner"- means the Commissioner of Commercial Taxes or Special Commissioner or Additional Commissioner of Commercial/State Tax appointed by the Government
(vii) "Dispute" means an Appeal, Revision, Review, Reference, Writ Petition, or Special Leave Petition, arising out of any order passed under the relevant Act and pending before, as the case may be, the following:-
(i) The Additional/Joint Commissioner of Commercial Taxes/State Tax (Appeal);
(ii) The Additional/Joint Commissioner of Commercial Taxes/State tax (Administration);
(iii) The Commissioner of Commercial Taxes;
(iv) The Commercial Taxes Tribunal;
(v) The Central Sales Tax Tribunal
(vi) The High Court;
(vii) The Supreme Court of India;
Explanation:- For the purposes of this clause a dispute includes:
(i) Any levy of tax, interest and penalty by an authority prescribed and/or authorized under the relevant Acts, which has not been paid into Government Treasury, or
(ii) A proceeding for recovery of any tax, interest, or penalty pending for recovery under the Bihar and Orissa Public Demand Recovery Act, 1914;
(viii) "Disputed Amount" , in relation to a dispute, means any tax or interest or penalty which has been determined as being payable by the person pursuant to an order of assessment, reassessment, scrutiny or any other order made or passed under the Relevant Acts and which is not admitted and for such demand a litigation has been filed before any Appellate Authority or Forum but shall not include any demand in pursuant to an order of assessment, reassessment, scrutiny or any other order made or passed under the Relevant Acts where the Government has filed any case against such demand before any Appellate Authority or higher Courts.
(ix) "Relevant Act" means :-
1. The Bihar Finance Act, 1981(Bihar Act 5 of 1981) and The Bihar Finance Act, 1981 as adopted in the State of Jharkhand;
2. The Central Sales Tax Act 1956 (Act74 of 1956);
3. Jharkhand Value Added Tax Act, 2005 (Act 05 of 2006);
4. Adopted and amended the Bihar Electricity Duty Act, 1948 (Bihar Act 36 of 1948) and amended Act 10 of 2011 by Jharkhand;
5. Jharkhand Taxation on Luxuries in Hotels Act, 2011 (Jharkhand Act 21 of 2011)/ Act administered before this;
6. Jharkhand Advertisement Act 2012 (Jharkhand Act 14 of 2012)/ Act administered before this;
7. Jharkhand Tax on Professions, Trades, Calling and Employment Act, 2011;
8. Jharkhand Entertainment Tax Act, 2012(Jharkhand Act 13 of 2012) / Act administered before this;
9. The Bihar Tax on Entry of Goods Act, 1993 (Bihar Act 16, 1993) and Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011(Jharkhand Act No. 11, 2011);
(x) ''Person'' means any authorized signatory or representative or dealer or legal heir who is a party to a dispute or holder of arrears and wants to settle the dispute/ arrear under the relevant Act an who files an application under this Act for settlement;
(xi) ' 'Prescribed'' means as prescribed in the Rules made under this Act;
(xii) ''prescribed authority", for the purposes of this Act, means authorities specified under section 4 of Jharkhand Value added Tax Act, 2005;
(xiii) "Revision" means a petition for revision under the relevant Act pending before the Commissioner of Commercial Taxes Department or before the Commercial Taxes Tribunal Jharkhand;
(xiv) "Settled", in relation to a dispute, means disposal and conclusion of the proceeding in relation to such dispute;
(xv) "Settlement Amount" means the amount of tax, interest and penalty to be paid by 'the applicant as per the order passed by the authority, i.e., the amount to be paid finally;
(xvi) "Statutory Certificates, Declarations, Forms" for the purpose of this Act means declarations, certificates or any declaration Forms prescribed under the Relevant Acts or Rules;
(xvii) "Tribunal" means the Commercial Taxes Tribunal constituted under the Bihar Finance Act, 1981 or the Jharkhand Value Added Tax Act, 2005 or the Central Sales Tax Tribunal.
The words or expressions not defined herein shall have the same meanings respectively assigned to them under the relevant Act or rules framed there under.
CHAPTER II
SETTLEMENT OF DISPUTES
Subject to other provisions of this Act, old arrears of tax or tax in a dispute pending under the relevant Act may, on an application made in this behalf by a person, be settled upon payment of the settlement amount as specified in column 3 and 4 of the Table below:-
Table
(a) The amount of tax involved in the value of acceptable Forms/Certificates/Declarat ios submitted by the applicant before the prescribed authority under this Act, and
(b) The amount already paid towards the total arrear of tax.
Provided that, where the amount of tax involved in the value of acceptable forms/ certificates/ declarations, alongwith the amount already paid, becomes more than the arrear amount, no refund shall be made as a result of the Settlement.
Provided further that, no application for settlement shall be entertained by the authority, in which the State Government/Department has moved to higher court.
Explanation-I Where settlement application IS made only against interest and penalty order, it shall be considered provided the relevant tax component in the statutory order has been paid;
Explanation-II For the purpose of settlement of dispute, each statutory order/Demand Note issued by the department/ authority shall be construed as one dispute and person has to apply separately for settlement for each such dispute.
CHAPTER III
Manner of Settlement of Disputes
4. Application for settlement-
(1) Any person desiring settlement of arrears, shall file before the prescribed authority, separate applications for each statutory order under each relevant Act, in such form and manner as may be prescribed, within 90 days from the date of this Act coming into force.
Provided that the Commissioner may extend the said period for filing the application for further period not exceeding thirty days.
(2) The applicant shall make disclosure about any pending appeal, revision or any petition before any Authority or Forum with respect to such arrear in dispute under relevant Act. An undertaking, as may be prescribed, shall be furnished along with the application and copy of undertaking shall be forwarded to the Forum, before which such dispute is pending.
(3) . The prescribed Authority as specified in Clause (xii) of Section 2 shall have the financial Jurisdiction as per the following limits of old arrears with respect to an application-
(i) Commercial Taxes/ State Tax Officer for the amount not exceeding Rs 5 lakh;
(ii) Assistant Commissioner of Commercial Taxes/ State Tax not exceeding Rs 10 lakh;
(iii) Deputy Commissioner of Commercial Taxes / State Tax not exceeding Rs 50 Lakhs;
(iv) Joint Commissioner of Commercial Taxes / State Tax for more than Rs 50 Lakhs;
Provided that the Commissioner may transfer any application from one prescribed authority to another for disposal.
5. Disposal of application:-
(1) The prescribed authority will scrutinize the application filed and if it is found correct and complete, will pass settlement order in the manner as prescribed. If the application is found incomplete or incorrect in any manner, a notice shall be issued to the applicant within 15 days, intimating deficiency to rectify the same within 15 days from the date of service of such notice;
Provided that where the applicant fails to comply the notice or fails to submit the required documents within 15 days of service of such notice, the prescribed authority may process or reject the application.
(2) Every application furnished under section 4 shall be processed in such manner and within such time as may be prescribed.
(3) The prescribed authority shall, on being satisfied about the fulfillment and correctness, pass the order of settlement, within 30 days from the date of submission of complete Application, for each separately, specifying therein the amount of settlement to be paid and intimate the applicant in the manner prescribed;
Provided that where any application is remanded under section 8 or section 6 to the prescribed authority for reconsideration, the order shall be passed within 30 days of passing of the order by the appellate authority.
6. Revocation/rectification of order of settlement-
Notwithstanding anything contained in this Act, where it appears to the prescribed authority on his/her own motion or any information or direction from the Commissioner, that the applicant has obtained the benefit of settlement by suppressing any fact or particulars or by furnishing false or incorrect information or finding any apparent mistake on records or order of settlement, the prescribed authority may, for the reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke/rectify the order of settlement passed by him under this Act, within a period of 90 days of passing the order of settlement;
Provided the period of 90 days may be extended to one year with the approval of the Commissioner.
(1) The Commissioner may, from time to time, issue instructions and directions as he/she ma deem fit for carrying out the purpose of this Act;
(2) The Commissioner may prescribe any Form/annexure/worksheet required for the purpose of this Act;
(3) The Commissioner may transfer any or all application from one prescribed authority to another;
(4) The Commissioner may, on his/her own motion or on application or information, direct the authority to re verify the Order of Settlement. If he/she has reasons to believe, that applicant has suppressed any fact/particular/information or has furnished false information or if he/she finds any apparent mistake on the records/order of settlement, he/she may revoke the Order of Settlement passed by any prescribed authority and direct it to pass a fresh order after giving the applicant a reasonable opportunity of being heard.
8. Appeal-
(1) An appeal against the order of settlement passed by the Prescribed Authority, shall be filed before the Additional/Joint commissioner (Appeal) of the Division, having jurisdiction as specified in sub- section (2) of Section 4 of the Jharkhand Value Added Tax Act, 2005 within 30 days from the date of service of such order;
(2) Appellate authority shall pass an order, after giving opportunity of hearing, within 60 days of filing of such application of appeal;
(3) No appeal shall lie against the order passed under proviso of sub-Section (2) of Section 3;
(4) While disposing off the appeal, the appellate authority may,-
(i) set aside the order of settlement and remand the same;
(ii) reject the appeal;
(5) Order passed by appellate authority shall be final;
9. Power to make rules-
The Government may by notification, make rules for carrying out the provisions of this Act.