Conclusive discharge certificate bars further duty, interest or prosecution for the specified matter and period under the Scheme. A discharge certificate issued under section 126 is conclusive as to the matter and time period stated: the declarant shall not be liable for further duty, interest or penalty, shall not be liable to prosecution for that matter and period, and the matter and period shall not be reopened; however, issuance does not amount to departmental acquiescence, does not preclude notices for subsequent periods or different matters for the same period, and a materially false voluntary declaration discovered within one year will be treated as if never made and may be reopened.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Conclusive discharge certificate bars further duty, interest or prosecution for the specified matter and period under the Scheme.
A discharge certificate issued under section 126 is conclusive as to the matter and time period stated: the declarant shall not be liable for further duty, interest or penalty, shall not be liable to prosecution for that matter and period, and the matter and period shall not be reopened; however, issuance does not amount to departmental acquiescence, does not preclude notices for subsequent periods or different matters for the same period, and a materially false voluntary declaration discovered within one year will be treated as if never made and may be reopened.
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