Authority not to proceed in certain cases.

No authority shall proceed to decide in any appeal or revision under the relevant Act relating to any assessment order in respect of which a copy of the application has been received under sub-section (1) of section 4:

Provided that such authority shall proceed to decide such proceeding or appeal or revision in accordance with the provisions of the relevant Act, if, the application is rejected under sub-section (3) or (5) of section 5 or if, a certificate referred to in sub-section (1) of section 7 is refused to the applicant by an order passed by the Assessing Authority under sub-section (3) of section 7.