(3) The arrear outstanding dues should not be lying in dispute before any statutory forums, i.e. appeal, revision and ABR, Hon'ble Gauhati High Court or Hon'ble Supreme Court of India to avail the benefit under the said Act. However, an assesse shall be eligible for availing benefit under the said Act, if the cases are withdrawn from the said forums.
{
"act_title": "CIRCULAR NO. 6/2016: ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ACT, 2016",
"act_slug": "circular-no-6-2016-assam-taxation-liquidation-of-arrear-dues-amendment-act-2016",
"section_label": "Section",
"section": {
"number": "4",
"title": "Section (3)",
"chapter": null,
"content": "(3) The arrear outstanding dues should not be lying in dispute before any statutory forums, i.e. appeal, revision and ABR, Hon'ble Gauhati High Court or Hon'ble Supreme Court of India to avail the benefit under the said Act. However, an assesse shall be eligible for availing benefit under the said Act, if the cases are withdrawn from the said forums.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
"prev_section": "3",
"next_section": "5"
}
