Amendment status not verified — confirm the current text below against the official source.
( 1) Subject to the other provisions of this Act , an applicant shal·I be eligible to make an application for settlement or arrear tax, penalty or interest in dispute in respect of any period for which an assessment has been made under the relevant Act and an appeal or revision relating thereto is pending on the 31st March, 2000, before any appellate authority or revisional authority. or any other authority as the case may be : Provided that where an applicant has filed a writ petition or appeal or reference or revision before the Assam ; • THEASSAMGAZETTE, EXTRAORDINARY, MAY 17, 2000 301 Application settlement. Board of Revenue, the Gauhati High Court or the Supreme Court against any order in respect of the arrear tax, penalty or interest in dispute, the applicant shall file an application before such Board, High Court or Supreme Court, as the case may be. for withdrawing such writ petition. appeal, reference or revision and after withdrawal of such writ petition, appeal, reference or revision, as the case may be. with the leave of the Court, the applicant shall be eligible to make an application for settlement under this Act by furnishing proof of such withdrawal. (2) Notwithstanding anything contained in suh-section ( l ), an applicant shall not be eligible to make an application for settlement of arrear tax, penalty or interest in dispute in respect of any period under the relevant Act for which the appeal or revision has been finally heard by the appellate authority or the revisional authority, as the case may be. Explanation :- For the purpose of this suh-section, no appeal or revision shall be deemed to have been heard only by reason of any stay order having been passed by any appellate authority or revisional authority in connection with such appeal or revision . (3) Notwithstanding anything contained in sub-section (I), an applicant shall not be eligible to make an application for settlement where prosecution for any offence punishable under any provision of the relevant Act has been instituted in respect of any arrear tax. penalty or interest in dispute. Explanation :- The prosecution h~ts been instituted implies that the prosecution is pending before the Court. A mere show-cause notice shall not debar an applicant from making an application for settlement under this Act. for 5. (I) An. application for the purpose of Section 4 shall be made to the designated authority by an applicant in such form, and in such manner, as may be prescribed. on or before the 3 lst day of July, 2000 or by such later date as the State Government may, by notification in the Official Gazette; specify frotn time to time: (2) Separate applications shall he made by an applicant for different periods under each of the relevant Acts. (3) The applicant shall send a copy of the application made under sub-section (I) to the appellate authority or the 302 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, '.WOO revisional authority before whom the appeal or revision, a.t-- the case may he, is pending, within seven days rrom the date of making such application before the designated authority. Ul'lcrmination of' mnount pa~-,1hlc h~· the applicant.