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2019 (4) TMI 525 - BOMBAY HIGH COURTMaintainability of Settlement Application - application for settlement in Form-I - Settlement of arrears and issue of certificate of settlement - Held that:- While under the substantive provisions of Section 11, no assessing authority, reviewing authority, appellate authority or revisional authority can proceed to decide any assessment, review, appeal or revision under the relevant Act relating to any period in respect of which an application has been made under Section 5 of the Act, the proviso appended thereto says that such authority shall proceed to decide such assessment, review, appeal or revision for such period in accordance with the provisions of the relevant Act, if a certificate of settlement referred to in sub-section(1) of Section 8 is refused to the applicant by an order passed by the designated authority in writing under subsection (2) of Section 8. In other words, if the settlement as applied for under Section 5 of the Act, is refused by an order passed by the designated authority under sub-section (2) of Section 8 of the Act, the appeal or the revision as the case may be has to proceed. It is only when a certificate of settlement is issued under sub-section (1) of Section 8 of the Act, the review, appeal or revision as the case may be, shall be deemed to have been withdrawn by the applicant from the date of making of the application under sub-section (1) of Section 5 and not otherwise. An assessee has a statutory right to file an appeal as the case may be which cannot be taken away or affected except in accordance with the provisions of Section 10 of the Act of 2009 as amended. In other words, it is only when a certificate of settlement is issued under sub-section (1) of Section 8 of the Act, the review, appeal or revision as the case may be, shall be deemed to have been withdrawn by the applicant from the date of making of the application under sub-section (1) of Section 5 and not otherwise. The impugned order is hereby set aside subject to the petitioner depositing a total amount of ₹ 10,00,000/- against the total dues before the first respondent within three weeks from today - petition allowed.
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