(1) Where the outstanding arrears consist of tax along with interest or penalty or post assessment interest or penalty or late fee, the requisite amount payable towards the settlement of arrears as determined under section 6, shall be as specified in Annexure-A or Annexure-B, as the case may be.
(2) The payment of the requisite amount as determined under this section shall be made in the form of Challan prescribed under the Relevant Act or, in Form-MTR-6 prescribed under the Value Added Tax Rules, as the case may be, and shall be made during the period starting from the date of commencement of this Act and ending on the last day specified in the Table given in section 10 of this Act.
(3) (a) Any payment made on any account on or before the date of commencement of this Act or after the last date specified in the Table given in section 10 of this Act shall not be considered as a payment towards the requisite amount.
(b) Any amount of refund adjusted or deemed to be adjusted against any arrears on or before date of commencement of this Act or during the period specified for payment of requisite amount in the Table given in section 10 of this Act shall not be considered as a payment towards the requisite amount.
(4) Under any circumstances, the applicant shall not be entitled to any waiver in respect of un-disputed tax.
(5) Subject to other provisions of this Act, the applicant shall be entitled to the waiver of disputed tax, interest, penalty or late fee, to the extent as specified in Annexure-A or Annexure-B, as the case may be.
(6) Where the applicant has made the payment which is less than the requisite amount as determined under this section then, the designated authority shall compute the proportionate amount of waiver admissible, in proportion to the requisite amount paid by the applicant:
Provided that, the amount so paid shall first be adjusted towards the un-disputed tax and the amount remaining, if any, after such adjustment shall then be adjusted towards the disputed tax, interest, penalty and late fee, proportionately.
(7) No application shall be rejected merely on the ground that the payment made by the applicant during the period as specified in the Table given in section 10 of this Act is less than the requisite amount.