Section 7. Rate applicable in determining the amount payable.

{
    "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": "7",
        "title": "Section 7. Rate applicable in determining the amount payable.",
        "chapter": null,
        "content": "7. (1) The amount payable by an applicant for settlement of dispute under this Act shall be, -\n(a) where the dispute relates to any arrear tax, at the rate of fifty percentum of the arrear tax in dispute, or\n(b) where the dispute relates to any arrear interest, at the rate of twenty five percentum of the arrear interest in dispute.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 410
    },
    "prev_section": "6",
    "next_section": "7"
}