Bare ActsKerala Finance Act, 2025

Section 21

Bar on re-opening of settled cases.--

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

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.

Section 21 – Kerala Finance Act, 2025 | DailyLaw.ai