Eligibility for settlement

Subject to the other provisions of this Act, an applicant shall be eligible to make an application for settlement of his arrears of assessed tax, interest or penalty for the specified period in respect of which dispute is raised before an authority including the appellate authority or Court on or before the 31st day of March, 2016: Provided that no application for settlement shall be entertained if the appellate or revisional authority or Court has remanded the case back to the assessing authority for fresh assessment and such assessment has not been completed as on 31st day of March, 2015: Provided further that the cases already decided or settled before the commencement of the Goa (Recovery of Arrears of Tax through Settlement) (Amendment) Act, 2016, shall not be taken up.