Section 14. Powers of authorities

(1) No Appellate Authority including Tribunal, shall proceed to decide any appeal under the relevant State Taxation Acts, in respect of and to the extent of one or more issues or all the issues for which an application is made by the applicant under the provisions of this Act. (2) Notwithstanding anything contained in the relevant State Taxation Acts, the Assessing Authority, the Appellate Authority including the Tribunal, Revision Authority, Reviewing Authority, shall proceed to decide such assessment, appeal, revision or review in accordance with the relevant State Taxation Acts, - (a) to the extent of the issues for which no application for settlement is made by the applicant; or (b) in case an order of settlement referred in Section 9 is made, rejecting the application for settlement.