Bar on subsequent application for settlement

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....osition of a penalty on the person who made the application under section 22C for settlement, on the ground of concealment of particulars of his net wealth; or            (ii) after the passing of an order of settlement under the said sub-section (4) in relation to a case, such person is con­victed of any offence under Chapter VIII in r....

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....r to its substitution, section 22K as amended by the Finance Act, 1987, w.e.f. 1-6-1987, read as under : "22K. Bar on subsequent application for settlement in certain cases.-Where- (i)  an order of settlement passed under sub-section (4) of section 22D provides for the imposition of a penalty on the person who made the application under section 22C for settlement, on the ground of conce....