(2)Notwithstanding anything contained in sub-section (1)-(i)where proceedings in respect of any case have been commenced by the Board under sub-section (1) no action shall be taken by the [Commissioner or] [Inserted by Act No. 17 of 2008] the Settlement Commissioner or the Collector or the Settlement Officer in respect thereof;(ii)where proceedings in respect of any case have been commenced by the [Commissioner] [Inserted by Act No. 17 of 2008] the Settlement Commissioner under sub-section (1), no action shall be taken by the Collector or the Settlement Officer in respect thereof;(iii)where proceedings in respect of any such case have been commenced by the [Commissioner] [Inserted by Act No. 17 of 2008], Settlement Commissioner, Collector or Settlement Officer under sub-section (1), the Board may either refrain from taking any action under this section in respect of such case until the final disposal of such proceedings by [Commissioner] [Inserted by Act No. 17 of 2008] the Settlement Commissioner or the Collector or the Settlement Officer, as the case may be, or may withdraw such proceedings and pass such order as it may deem fit;(iv)where proceedings in respect of any such case have been commenced by the [the Commissioner or] [Inserted by Act No. 17 of 2008] the Settlement Officer under sub-section (1), the Commissioner or the Settlement Commissioner may either refrain from taking any action under this section in respect of such case until the final disposal of such proceedings by the Collector or the Settlement Officer, as the case may be, or may withdraw such proceedings and pass such order as it may deem fit.Explanation. - For the purpose of this section all Revenue Officers shall be deemed to be subordinate to the Board.
