Section 5. Amendment of Section 4

{
    "act_title": "THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2019",
    "act_slug": "assam-taxation-liquidation-of-arrear-dues-amendment-act-2019",
    "section_label": "Section",
    "section": {
        "number": "5",
        "title": "Section 5. Amendment of Section 4",
        "chapter": null,
        "content": "5. In the principal Act, for the existing section 4, the following shall be substituted, namely: -\n\n\"Eligibility condition.\n4. Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed for the periods up to 30th June, 2017 and levied against him on or before 30th September, 2019 but not lying in dispute before any statutory forum or the Hon'ble Gauhati High Court or the Hon'ble Supreme Court of India as on the date of application under the Act.\"",
        "footnote": "",
        "is_definition": false,
        "sort_order": 170
    },
    "prev_section": "2",
    "next_section": "6"
}