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    <title>Order of settlement.</title>
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    <description>The Settlement Commission, once an application is valid, shall pass a written order addressing matters in the application and those referred in the Commissioner&#039;s report, setting out the terms of settlement including any demand for tax, penalty or interest and the payment mechanism, and declaring the settlement void if obtained by fraud or misrepresentation. Before doing so it must examine records and issues from the Commissioner&#039;s report, provide an opportunity to be heard to the applicant and the Commissioner, consider further evidence, and pass the order within the prescribed time limit.</description>
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      <description>The Settlement Commission, once an application is valid, shall pass a written order addressing matters in the application and those referred in the Commissioner&#039;s report, setting out the terms of settlement including any demand for tax, penalty or interest and the payment mechanism, and declaring the settlement void if obtained by fraud or misrepresentation. Before doing so it must examine records and issues from the Commissioner&#039;s report, provide an opportunity to be heard to the applicant and the Commissioner, consider further evidence, and pass the order within the prescribed time limit.</description>
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