Amendment status not verified — confirm the current text below against the official source.
(I) The designated authority. on being satisfied about the payment of the amount which the applicant is required to pay by virtue or the notice under sub-section (3) or section 6. shall settle the dispute in respect of which an application has been made under sub-section (I) of section 5 and issue a certificate of settlement for such dispute in such form as may be prescribed, lo the applicant, ordinarily within thirty days or receipt or the copy or duly receipted challan in support of payment made by the applicant and thereupon, such applicant shall be discharged from his liability to make payment of the balance amount of such arrear tax, penalty or interest in dispute : Provided that where no paymcnf is required to he made by an app I ican t by reason of an adj us tme 11 l as referred to in the first proviso to sub-section (2) or section 6 and no notice is issued lo him under sub-section 3. or section 6 the designated authority shall settle the dispute and issue a certificate for such dispute to such applicant : Provided further that a certificate or settlement shall be issued hy the designated authority separately in respect of every application made under section 5. (2) The designated authority. for reasons to be recorded in writing. may refuse to settle a dispute : 304 THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 Bar on re-opening ol' 'ettled cas<·s. \\'ithdrawal ol' appeal and rt·,. is ion. Appl'ilall" authoritv and rt' vis i c1 ii a I authorit \' not to p ro<'Cl"d · in certain ca~t·~. Provided that no order refusing to settle a dispute-- shall be passed without allowing the applicant a reasonable opportunity or being heard. Ci) The dc-.,ignatcd authority may at any time within ninety day'> rrom the date or issue of the certificate under sub-section (I), rectify any error apparent on the race or the record: Provided that no such rectification adversely affecting the applicant shall be passed without allowing the applicant a reasonable opportunity of being heard. (4) (a) the notified authority within ninety days or the order passed by the designated authority may, either or his own motion or on an application by the applicant, call for and examine the records or any proceeding under this Act and may pass such order thereon as it deems fit : Provided that no such order shall be passed without allowing a reasonable opportunity or being heard to the applicant as well as to the designated authority. (b) The order passed by the notified authority under this sub-section shall be final and binding on the designated authority as well as on the applicant.