Amendment status not verified — confirm the current text below against the official source.
The designated authority on receipt of the application referred to in section 9 may, for reason other than short payment of amounts as required under the scheme, refuse to settle the arrears of tax, surcharge, interest or penalty in such form and manner as may be prescribed: Provided that no order under this sub-section shall be passed without giving the applicant a reasonable opportunity to show cause against such refusal.