Settlement application for disclosed undisclosed tax enables resolution of pending show cause cases subject to prescribed payment and conditions. A taxable person may apply to the Settlement Commission to settle periodical show cause cases pending before the adjudicating authority or first appellate authority by fully disclosing undisclosed tax liability, its derivation, and the additional tax accepted, subject to prescribed form, payment of the accepted tax with interest, prescribed fees, and admissibility conditions; applications are not allowed if matters are pending before the Appellate Tribunal or any court or where questions relate to tax rate or liability determination, and applications may not be withdrawn.