Section 8: Settlement of arrears and issue of certificate.

(1) The designated authority shall, on being satisfied about the payment of the amount determined under sub-section (1) of section 6, by an order, settle the arrears of tax, penalty or interest and issue a certificate in such form as may be prescribed, and thereupon, the applicant shall be discharged from his liability to make payment of the balance amount of such arrears of tax, penalty or interest. Separate certificate shall be issued in respect of each application. (2) The designated authority, for reasons to be recorded in writing, may refuse to settle the arrears of tax, penalty or interest: Provided that no order under this sub-section shall be passed without giving the applicant a reasonable opportunity of showing cause against such refusal. (3) The authority notified by the Government in this behalf may, at any time within ninety days from the date of issue of certificate under sub-section (1) by the designated authority, modify the certificate by rectifying any error apparent on the face of the record: Provided that no such rectification adversely affecting the applicant shall be passed without allowing the applicant a reasonable opportunity of showing cause against such rectification.