পাতা:বাংলাদেশ কোড ভলিউম ৩০.djvu/৭৫

S. o e$ ԳՀ অর্থ আইন, ১৯৯৪ (5) The order of the Commission in any case or on any point shall be final and conclusive: Provided that in a case where the Commission is of the opinion that the case involves a substantial question of law, it may, at any time, transfer the case to the Income NONTax Appellate Tribunal, and the provisions of Chapter ് XIX shall apply to the case so transferred. ് 152D. Application for Settlement of Cases.- (1) An assessee, CŞ not being a company having a paid up capital of taka ് fifty lakhs or above, may make an application in the prescribed form and verified in the prescribed manner to o the Commission if he is aggrieved by an order of & (a) an Inspecting Joint Commissioner of Taxes under o Section 10 or section 120; or ് o (b) a Deputy Commissioner of Taxes under Chapter ΙΧ of this Ordinance. - so (2) No application under sub-section (1) shall lie before the Commission unless- ༄།། (a) the asessee has filed the return of income under this Ordinance and the income tax payable on the basis of such return has been paid; (b) the assessee nas wawed his right of appeal or revision, as the case may be: _> (c) the application has been made within sixty days of the receipt of the order referred to in sub-section (1); and o (d) the application made under sub-section (1) is o accompanied by a fee of taka three hundred. )ே An assessee having made an application under sub section (1) shall not be allowed to withdraw it. 152E. Disposal of application by the Commission.- (1) The Commission, on having received the application, may either allow the application or may reject the same if it is satisfied that any one or more of the conditions laid down in sub-section (2) of section 152D have not been complied with: