Amendment status not verified — confirm the current text below against the official source.
Eligibility for settlement. — Subject to the other provisions of this Act, an applicant shall be eligible to make an application under section 5 for settlement of his arrears of assessed tax, penalty and/or interest in respect of the specified period: Provided that, no such application for settlement shall be entertained by the Designated Authority where the Appellate or Revisional Authority or Court has remanded the case back to the assessing authority for fresh assessment and such assessment has not been completed up to the date of commencement of this Act. Provided further that cases which have been assessed or reassessed under section 31 or section 31A of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) pursuant to action under section 73 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), shall not be eligible for adjustment of arrears amount as specified in clause (a) of section 8 and settlement rates specified under clause (b) and (c) of section 8: Provided further that any case which is disputed and pending in appeal shall be considered to be eligible for settlement under the category of disputed cases only if such appeal is filed within the prescribed limitation period or extended limitation period and is accompanied by the pre-deposit as per the provisions of the relevant Act and rules made thereunder, otherwise such cases shall be considered under undisputed category for the purpose of arriving at settlement benefit under this Act: Provided also that the cases which have been settled under the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009 (Goa Act No. 17 of 2009) shall not be re-opened, except the case where the application for settlement which has been rejected on merits or for non-payment of settlement amount in time or for any other reason and in such case the applicant shall be eligible to submit a fresh application under section 5, subject to his satisfying other conditions of this Act.