152E. Disposal of application by the Commission

[152E] Disposal of application by the Commission.----------

(1) The Commission, on having received the application, may either allow the application or may reject the same if it is satisfied that anyone or more of the conditions laid down in sub-section (2) of section 152D have not been complied with:
Provided that the application shall not be rejected under this sub-section unless an opportunity has been given to the applicant of being heard.

(2) Where an application is allowed under sub-section (I), the Commission may call for the relevant records from the Commissioner and after examination of such records and such other evidences, as it may deem fit, pass such order as it thinks fit after giving to the applicant and the Commissioner an opportunity of being heard in person or through their authorised representatives.

(3) Every order passed under sub-section (2) shall provide for the terms of settlement including any demand of tax, penalty or interest, the manner in which any sum due under the settlement shall be paid and all other matters necessary to make the settlement effective.

(4) The Commission shall pass its order under this section within six months from the date of the receipt of the application, and shall communicate the order to the applicant and the Commissioner within thirty days from the date of passing of such order.]

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