Conclusive determination of tax arrears: authority fixes payable sum and payment within thirty days bars reopening proceedings. The designated authority must determine payable tax arrears within sixty days of a declaration, issue a certificate (amendable in writing), and treat materially false declarations as void reviving tax consequences. The declarant must pay the determined sum within thirty days of receipt of the order and furnish proof; the authority's order is conclusive and bars reopening. Appeals, references or replies related to the arrear are deemed withdrawn when the designated authority's order under subsection (2) is passed, while writs or higher-court proceedings must be withdrawn with proof provided upon payment.
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 determination of tax arrears: authority fixes payable sum and payment within thirty days bars reopening proceedings.
The designated authority must determine payable tax arrears within sixty days of a declaration, issue a certificate (amendable in writing), and treat materially false declarations as void reviving tax consequences. The declarant must pay the determined sum within thirty days of receipt of the order and furnish proof; the authority's order is conclusive and bars reopening. Appeals, references or replies related to the arrear are deemed withdrawn when the designated authority's order under subsection (2) is passed, while writs or higher-court proceedings must be withdrawn with proof provided upon payment.
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