Legislature Can Grant, Revoke, or Regulate Rights, Including Limitation Periods for Rectifying Settlement Mistakes in Tax Cases.

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....Settlement of cases - Period of limitation for rectification of mistake - if any right has been conferred by the Legislature, it equally has the right to take it away or prescribe reasonable conditions for the exercise of the right. The Legislature would be perfectly within its right to regulate any right conferred by it while imposing conditions or restrictions on its exercise.....