Bar on appellate proceedings for settled tax disputes, with a government-appeal exception excluding penalty-only arrears. An appellate authority must not decide disputes over chargeable expenditure, chargeable interest, income, wealth, value of gift or tax arrears specified in a declaration when an order has been made or the determined sum paid under the designated authority's settlement procedure; however, appeals filed by the Central Government may be decided notwithstanding the declaration, except where the tax arrear is only penalty, fine or interest.