Bar on subsequent settlement applications: prior settlement with penalty or conviction precludes related persons from later settlement petitions. Where a settlement order imposes a penalty for concealment, or the applicant is convicted of a related offence, or the Settlement Commission remands the case to the Assessing Officer, the applicant and any related person are barred from making further settlement applications in relation to other matters; the provision expressly defines related person by reference to shareholding, voting rights, profit entitlement and karta status.