The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
Section 15. Bar on re-opening of settled cases.
An order of settlement issued under sub-section (1) of section 12 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 or review or revision or any other proceedings under the Relevant Act.
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