[152d**] Application for Settlement of Cases
(1) An assessee, not being a company having a paid up capital of taka fifty lakhs or above, may make an application in the prescribed form and verified in the prescribed manner to the Commission if he is aggrieved by an order of
(a) an Inspecting Joint Commissioner of Taxes under section 10 or section 120; or
(b) a Deputy Commissioner of Taxes under Chapter IX of this Ordinance.
(2) No application under sub-section (I) shall lie before the Commission unless-
(a) the assessee has filed the return of income under this Ordinance and the income tax payable on the basis of such return has been paid;
(b) the assessee has waived his right of appeal or revision, as the case may be;
(c) the application has been made within sixty days of the receipt of the order referred to in sub-section (1); and
(d) the application made under sub-section (I) is accompanied by a fee of taka three hundred,
(3) An assessee having made an application under sub- section (1) shall not be allowed to withdraw it.
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