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    <title>2016 (9) TMI 823 - PUNJAB &amp; HARYANA HIGH COURT</title>
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      <description>A statutory order that was appealable but not challenged attains finality, and later representations cannot reopen the dispute where the Act and Rules provide a complete code; the challenge therefore failed. The governing exemption rules contained no provision to extend or alter the eligibility period from the date of certificate issuance, so no further exemption period was permissible and that claim failed. A discrimination plea based on another unit also failed because that case arose under a different exemption regime and the relevant amendment was not challenged.</description>
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