Withdrawal of appeal, revisions and revenue recovery Actions.

(1) Notwithstanding anything to the contrary contained in any provision in the relevant Act, appeal or revision for any period pending before the Appellate Authority or Revisional Authority, as the case may be, under the relevant Act in respect of which a certificate is issued under section 7, shall be deemed to have been withdrawn. (2) Any order passed by the Appellate Authority or Revisional Authority subsequent to the date of filing of application for settlement of arrears of tax, penalty and interest resulting in claim for refund of amount paid upto the time of settlement of such arrears of tax and penalty under this Act, will not be taken into consideration. (3) Where any revenue recovery proceedings under the Puducherry Revenue Recovery Act, 1970 has been initiated or private complaint has been filed before the Judicial Magistrate Court against the applicant for recovery of arrears of tax, penalty and interest, on issue of certificate under section 7, the revenue recovery proceedings and the private complaint relevant to the demand for which the certificate is issued shall be withdrawn: Provided that the private complaint pending before the Judicial Magistrate Court shall not be withdrawn without the prior approval of the Government.