Proviso to Section (3)

{
    "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": "5",
        "title": "Proviso to Section (3)",
        "chapter": null,
        "content": "However, an assesse shall be eligible for availing benefit under the said Act, if the cases are withdrawn from the said forums.",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": 40
    },
    "prev_section": "4",
    "next_section": "6"
}