অর্থ আইন, ১৯৯৪ ԳՎ) Provided that the application shall not be rejected under this sub-section unless an opportunity has been given to the applicant of being heard. (2) Where an application is allowed under sub-section (1), the Commission may call for the relevant records from the Commissioner and after examination of such records and such other evidences, as it may, deem fit, pass an order after giving to the applicant - - - - - and the Commissioner an opportunity of being heard in person or through their authorised representatives. (3) Every order passed under Subscric(?) shall provide for the terms of settlement including any demand of tax, penalty or interest, the manner in which any sum due under the settlement shall be paid and all other matters necessary to make the Settlement effective. Q o (4) The Commission shall pass its order under this section within six months from the date of the receipt of the application and shall communicate the order to the applicant and the Commissioner within thirty days from the date of passing of such order”; o (Sa) section 153 45 sub-section (3) H clause (b) stā ofi-Tš - - ಣಿ clause (b) প্রতিস্থাপিত হইবে, যথা: Sæ(b) in the case of assessment under section 84A, twentyo five per cent of the tax payable on the basis of such assessment or the tax payable under section 74, - O whichever is the higher, has been paid.”; o S (>br) section 155 cq5 o (ক) sub-section (1) এর clause (c) এর শেষ প্রান্তস্থিত ফুলষ্টপটির Q পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ § FIGF proviso সংযোজিত হইবে, যথা: - N § aeprovided that an order of assessment or penalty So shall not be set aside except in a case where the Appellate Joint Commissioner or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.”;
