(4)[ No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,-(a)where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or(b)where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him:]Provided that, [in a case falling under clause (b) and ] [ Inserted by Act 3 of 1989, Section 45 (w.e.f. 1.4.1989).]on an application made by the appellant in this behalf, the [* * *] [ Omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of [that clause] [ Substituted by Act 3 of 1989, Section 45, for " this sub-Section" (w.e.f. 1.4.1989).].
