No Assessing Authority, Reviewing Authority, Appellate Authority or Revisional Authority shall proceed to decide any assessment, review, appeal or revision under the relevant Act relating to any period in respect of which an application has been made under section 5 of this Act:
Provided that such authority shall proceed to decide such assessment, review, appeal or revision for such period in accordance with the provisions of the relevant Act, if a certificate of settlement referred to in sub-section (1) of section 9 is refused to the applicant by an order passed by the designated authority in writing.
2[Provided further that any proceeding for recovery of arrears of tax, interest, penalty or other dues under relevant Act in respect of specified period shall not be deemed to be stayed upon filing of application under Section 5 of this Act, unless there is a dispute filed in accordance with provisions of relevant Act and such recovery is disputed before the Reviewing Authority, Appellate Authority or Revisional Authority and such recovery of dues has been stayed by such Reviewing Authority, Appellate or Revisional Authority, as the case may be, by an interim order in writing.]”