Provided that, an appeal shall be re-instated on application made in this behalf to the Appellate Authority within sixty days from the date of issue of the order of revocation.

Bar on re-opening of settled cases An order of settlement issued under the provisions of 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 or review or revision or any other proceeding under the relevant State Taxation Acts.