Amendment status not verified — confirm the current text below against the official source.
Settlement of arrears and issue of certificate of settlement.— (1) The designated authority, on being satisfied that the applicant has paid the amount determined under section 7, shall issue a certificate of settlement in such form and manner as may be specified by the Commissioner to the applicant and thereupon, such applicant shall be discharged from his liability to make payment of the balance amount of arrears of tax, interest and/or penalty to which he was liable before settlement: Provided that, the designated authority shall issue such certificate of settlement within a period of six months from, the due date of payment of last instalment in case dues are payable as per intimation of settlement amount or from the date of issue of letter of intimation of settlement amount in case Nil dues are payable as per the said intimation. Provided that this period for issuing certificate of settlement may be further extended with the approval of Commissioner. (2) The designated authority may, by order and for reasons to be recorded in writing, reject the application of the applicant on the ground that no question of settlement arises or rectify or amend the certificate of settlement issued under sub-section (1): Provided that no order adversely affecting the applicant shall be passed without giving him a reasonable opportunity of being heard. (3) The designated authority, on being satisfied that the cases recommended by the unit in-charge where outstanding tax dues is less than Rs. 10,000/-, are eligible for settlement, shall issue a certificate of settlement in such form and manner as may be specified by the Commissioner to such dealer and thereupon, such dealer shall be discharged from his liability to make payment of the amount of arrears of tax, interest and/or penalty to which he was liable before settlement. Such cases shall be settled as under: (a) in case of a dealer, where amount due in arrears of tax for a financial year under the relevant Act does not exceed Rs. 10,000/-, the unit in-charge of the case shall submit a list of such dealers to the designated authority for settlement. (b) ward in-charge of each ward offices shall publish the list of cases mentioned in clause (a) above on website of the Commercial Tax Department within one month from the commencement of this Act. ---9--- (c) in case, if any dealer is not included in the above list, he shall make a written request to the unit in-charge before the expiry of the time period for submission of the application under section 5. The concerned officer shall within one month of receipt of such request verify and proceed to recommend such case for settlement. (d) on issue of certificate of settlement in such form and manner as may be specified by the Commissioner, the status of the application in each case shall be updated on the website of Commercial Tax Department as “Settled.” (4) The designated authority may, by an Order, and for reasons to be recorded in writing, reject the recommendation for settlement of case by the unit in-charge. If the Designated Authority is satisfied that the dealer would have been eligible for settlement of arrears by making an application under section 5, had the case not recommended by the unit in-charge, then in such cases an opportunity for settlement shall be given as under:- (a) The designated authority on the basis of information on record or by calling such information from such eligible dealer shall determine the amount payable as per section 8 and communicate amount of arrears proposed to be settled and the amount payable for settlement by intimation of settlement amount in such form as may be specified by the Commissioner along with rejection order. (b) The dealer desirous of settling such dues shall make the payment by using e-challan and upload the self-attested copy of paid challan in such manner as may be specified. (c) The designated authority, on being satisfied that the dealer has paid the amount as determined and communicated in the intimation of settlement amount, shall issue a certificate of settlement in such form and manner as may be specified by the Commissioner to the dealer and thereupon, such applicant shall be discharged from his liability to make payment of the balance amount of arrears of tax, interest and/or penalty to which he was liable before settlement. (5) Where any applicant fails to deposit the total amount for settlement on or before the due date of last instalment as intimated to the applicant or fails to make payment of first instalment within due date as intimated to the applicant, the designated authority shall by order reject the application for settlement and forfeit any amount paid as pre-deposit.