(1) Where a registered employer has not furnished return under subsection (1) of section 6 for one or more periods ending on the 31st day of March, 2013, he may, without payment of interest or late fee, furnished the pending returns for the periods of last year within 31st January, 2015, enclosing a receipt showing payment of full amount of tax according to such returns:

Provided that –

(1) The provisions of this section shall not apply to an employer whose accounts, registers or documents including those in the form of electronic records have been seized from him under section 17 or where any assessment proceeding has been initiated under section 7 :

(2) In a case where the registered employer has already paid any interest or late fee for the relevant period such interest or late fee shall neither be refundable to him nor be adjusted against any liability, under any circumstances.]