Section 10 in Orissa, Sales Tax (Settlement of Arrears) Act, 2011
10. Withdrawal of appeal and revision.
- Notwithstanding anything to the contrary contained in any provision in the relevant Act, any proceeding or appeal or revision for any period pending before the sales tax officer, assessing authority, tax recovery officer, appellate authority or revisional authority, as the case may be, under the relevant Act in respect of which a certificate is issued under section 8, shall be deemed to have been withdrawn from the date of making of the application by the applicant under sub-section (1) of section 5. Any order passed by the sales tax officer, assessing authority, tax recovery officer, appellate authority or revisional authority subsequent to.the date of filing of application for settlement of arrears of tax, penalty or interest or both penalty and interest, resulting in claim for refund of amount paid upto the time of settlement of such arrears of tax, penalty or interest or both penalty and interest under this Act, shall not be taken into consideration.
