(1)Notwithstanding anything to the contrary contained in this Act, if any amount of tax, interest and penalty under the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) (Repealed Act), Madhya Pradesh Commercial Tax Act, 1994 (No. 5 of 1995) (Repealed Act), Madhya Pradesh VAT Act, 2002 (No. 20 of 2002). Central Sales Tax Act, 1956 (No. 74 of 1956) and the Madhya Pradesh Sthaniya Kshctra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976),-(i)is disputed by a dealer and the dispute is pending before the High Court for adjudication;(ii)hardship is being caused to a dealer due to any order passed under any of the provisions of the Act,the dealer may apply for the settlement of the amount of tax, interest and penalty to the Settlement Authority.
