47E. Disposal of Application by the Commission.

(1)    The Commission may, before disposing of any application, call for the particulars, as it may require, in respect of the case in the application brought before it or cause further inquiries to be made by the Collector and on the basis of his report and having regard to the nature and circumstances of the case, it may, by, order, allow the application to proceed or reject it:

Provided that an application shall not be rejected under this sub-section the applicant is given an opportunity of being heard.

(2)    Notwithstanding anything contained in sub-section (1), an application shall not proceed under that sub-section if the Collector objects to such application on the ground that the particulars of loss of tax on the part of the applicant or perpetration of tax fraud under this Act has been established or is likely to be established by any officer of Sales Tax:

Provided that where the Commission does not agree with the objections raised by the Collector, it may, after giving the Collector an opportunity of being heard, accept the application for being proceeded with under sub-section (1).

(3)    Where an application is allowed to proceed with under sub-section (1), the Commission may call for the relevant records from the Collector, and after examination of such records, If the Commission is of the opinion that my further inquiry in the matter is necessary, it may direct the Collector to make or cause to be made such further inquiry and furnish a report on the matters within such time as it may fix.

(4)    After examination of the records and the report of the Collector received under sub-section (1) or sub-section (3), and after giving an opportunity to the applicant and to the Collector to be heard, in person or through their authorised representatives, and after examining such further evidence as may be placed before it or obtained, the Commission may, in accordance with the provisions of this Act pass such order as it thinks fit on the matters enumerated in the application and reported to it by the Collector under sub-section (1) or sub-section (3).

(5)    Every order passed under sub-section (4), shall provide for the terms of settlement, including any demand of tax, additional tax, penalty and fine or prosecution proceedings and the manner in which any sum due under the settlement shall be paid, and all the matters to make the settlement effective and shall also provide that the settlement shall be void if it is subsequently found by the Commission that it has been obtained by fraud or misrepresentation,

(6)    Where a settlement becomes void, the proceedings, with respect to the matters relating to the settlement shall be revived from the stage at which the application was allowed, except the matters pending in appeal or revision before making an application under sub-section (1) of section 47D, and the concerned officer of Sales Tax may, notwithstanding anything contained in any other provision of this Act, complete such proceedings.

(7)    The Commission may, if it is of the opinion that any person who has made an application under section 47D does not cooperate with the Commission in the proceedings before it, send the case back to the officer of Sales Tax, if such case was pending for decision or order at the time application under that section was made, who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 47D had been made.