section 21
Bar on re-opening of settled cases
The Kerala Finance Act, 2025Tax202533 sections
Statutory text
Bar on re-opening of settled cases.—A certificate of settlement issued under section 16 shall be conclusive as to the settlement of arrears to which it relates, and no matter covered by such certificate of settlement shall be reopened in any proceeding of appeal, revision or review or in any other proceeding, under the relevant Act.
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