Section 4. Eligibility for settlement.

{
    "act_title": "THE ASSAM TAXATION (SETTLEMENT OF DISPUTES) ACT, 2000",
    "act_slug": "the-assam-taxation-settlement-of-disputes-act-2000",
    "section_label": "Section",
    "section": {
        "number": "4",
        "title": "Section 4. Eligibility for settlement.",
        "chapter": null,
        "content": "4. (1) Subject to the other provisions of this Act, an applicant shall be eligible to make an application for settlement of arrear tax, penalty or interest in dispute in respect of any period for which an assessment has been made under the relevant Act and an appeal or revision relating thereto is pending on the 31st March, 2000, before any appellate authority or revisional authority, or any other authority as the case may be:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 250
    },
    "prev_section": "3",
    "next_section": "4"
}