Section 7. Power of court or tribunal to refer parties to mediation

7. Power of court or tribunal to refer parties to mediation.— (1) Notwithstanding the nonsettlement of dispute under sub-section (1) of section 5, the court or tribunal may, at any stage of proceeding, refer the parties to undertake mediation. (2) If the court or tribunal refers the parties to undertake mediation, it may pass suitable interim order to protect the interest of any party if deemed appropriate. (3) The parties shall not be under obligation to come to a settlement in the mediation pursuant to a reference under sub-section (1). 7. Any dispute relating to levy, collection, penalties or offences, in relation to any direct or indirect tax or refunds, enacted by any State legislature or the Parliament.