The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
Section 16. Bar on re-opening of settled cases under Relevant Act.
Subject to other provisions of this Act, an order of settlement issued under this Act shall be conclusive as to the settlement of arrears covered under that order, and the matter covered by such order of settlement shall not be re-opened in any proceeding of review or revision or any other proceedings under the Relevant Act, except any proceedings on account of specific observations made by the Comptroller and Auditor General of India.
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