(ii)[ default in the payment of the amount on which ] [Inserted by Act 67 of 1984, Section 37 (w.e.f. 1.10.1984).][interest has been paid or was payable] [ Substituted by Act 46 of 1986, Section 13, for " interest was payable" (w.r.e.f. 1.10.1984).][under the said sub-section was due to circumstances beyond the control of the assessee; and [Inserted by Act 67 of 1984, Section 37 (w.e.f. 1.10.1984).]