Section 3

Notwithstanding anything to the contrary contained in the relevant Act or rules framed thereunder, the Government may, by notification in the Official Gazette, notify one or more scheme for settlement of outstanding dues and matters connected therewith or incidental thereto covering payment of tax, interest, penalty or any other dues under the relevant Act which related to any period upto the 31st March, 2017, subject to such conditions and restrictions, as may be specified in the scheme, covering period of limitation, rate of tax, tax, interest, penalty or any other dues payable by a person, importer, proprietor, owner, class of dealers, classes of dealers or all dealers. Framing of scheme.

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3. Notwithstanding anything to the contrary contained in the relevant Act or rules framed thereunder, the Government may, by notification in the Official Gazette, notify one or more scheme for settlement of outstanding dues and matters connected therewith or incidental thereto covering payment of tax, interest, penalty or any other dues under the relevant Act which related to any period upto the 31st March, 2017, subject to such conditions and restrictions, as may be specified in the scheme, covering period of limitation, rate of tax, tax, interest, penalty or any other dues payable by a person, importer, proprietor, owner, class of dealers, classes of dealers or all dealers. Framing of scheme.