Person who may make declaration of tax dues

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....er has been issued or made before the 1^st day of March, 2013:           Provided that any person who has furnished return under section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return: P....

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.... Central Excise Act, 1944 (1 of 1944), as made applicable to the Chapter under section 83 thereof; or                (iii) requiring production of accounts, documents or other evidence under the Chapter or the rules made thereunder; or           (b) an audit has been initiated, ....