Bare ActsThe Assam Taxation (Settlement of Disputes) Act, 2000

Section 9

Subject to the provisions of sub-section (_',) and sub-section (4) of section 8

Amendment status not verified — confirm the current text below against the official source.

Subject to the provisions of sub-section (_',) and sub-section (4) of section 8. a certificate or settlement issued under sub-section (I) of section 8 shall he conclusive as to the dispute to which it relates. and no matter covered by such certificate or settlement shall he rc-opended in any proceeding or appeal or revision, or any other proceeding. under the relevant Act. I 0. Notwithstanding anything to the contrary contained in any provi-.,ion in the relevant Act. the appeal or rcvi-.,ion for any period pending before tl1e appellate authority or the rcvisional authority. as the case may be. other than the Assam Board or Revenue. the Gauhati High Court and the Supreme Court. in respect of \Vhich a ccrtific1tc or settlement is issued under sub-section (I) or section 8, shall be deemed to ha ve been withdrawn by the aprlic~mt from the date or making or the application by the applicant under sub-section (I) or section).