Payment of tax arrear: designated authority determination and payment with certificate creates finality and bars reopening. Designated authority determines the amount payable from a declaration and issues an order; the declarant must pay the sum within the prescribed period, ... Summary
Payment of tax arrear: designated authority determination and payment with certificate creates finality and bars reopening.
Designated authority determines the amount payable from a declaration and issues an order; the declarant must pay the sum within the prescribed period, intimate payment with proof, and receive a certificate, while false material particulars revive pending proceedings and the authority's order is conclusive and bars reopening of covered matters.
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