Bar on subsequent application prevents repeat section 273 filings after penal orders or conviction, and limits eligibility to specific search-related circumstances.

A bar precludes further applications under section 273 if a penalty is imposed under section 230 by an order under section 277(1) or if the person is convicted in relation to the case; otherwise a person may apply under section 273 only once, either following search and seizure or requisitioned material in their own case, or where material obtained from another person bears on the applicant's tax base determination.

---

---

---