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    <title>Time and manner of payment of tax arrear.</title>
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    <description>The designated authority must determine the amount payable following a declaration and the declarant must pay the sum and furnish proof to obtain a prescribed certificate; any declaration found to contain a false material particular is deemed never made and proceedings are revived. Orders determining the sum payable are conclusive and matters covered by them cannot be reopened. Existing appeals, references or replies related to the tax arrear are deemed withdrawn, and if litigation before a High Court or the Supreme Court exists, the declarant must withdraw with leave and provide proof of withdrawal when intimating payment.</description>
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      <description>The designated authority must determine the amount payable following a declaration and the declarant must pay the sum and furnish proof to obtain a prescribed certificate; any declaration found to contain a false material particular is deemed never made and proceedings are revived. Orders determining the sum payable are conclusive and matters covered by them cannot be reopened. Existing appeals, references or replies related to the tax arrear are deemed withdrawn, and if litigation before a High Court or the Supreme Court exists, the declarant must withdraw with leave and provide proof of withdrawal when intimating payment.</description>
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