(1) An application for the purpose of section 4 shall be made by an applicant to the designated authority 11 [in Form I hereto before expiry of three months, from the date of coming into force of the Goa (Recovery of Arrears of Tax through Settlement) (Amendment) Act, 2016]or by such extended date as the Government may, by notification in the Official Gazette, specify.
12[(1A) The application under sub-section (1) shall be made through electronic system, by using a system code availed from the appropriate assessing authority.
The applicant shall enter the details in accordance with the instructions that are applicable for making such application through electronic system.
(1B) Upon making application through the electronic system, the system shall generate an acknowledgement, the printed copy of which shall be signed and verified by the applicant and submitted to the designated authority by such date as may be mentioned in the acknowledgement, failing which, the application shall be summarily rejected.]
(2) The designated authority shall verify the correctness of the particulars furnished in the application, with reference to the records available with the assessing authority or any other authority with whom such records may be available, as the case may be.
(3) An applicant shall make application separately for each year under each of the Acts specified in clause (i) of section 2.