Subject to other provisions of this Act, a certificate of settlement issued under this Act shall be conclusive as to the settlement of arrears covered under said Certificate, and the matter covered by such certificate 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.
Section 12: Bar on re-opening of settled cases
The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023State Act of Goa · Act 34 of 2023
Where this provision sits
| Act | The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 |
|---|---|
| Section | 12 |
| Marginal note | Bar on re-opening of settled cases |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
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