Section 9 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
9. Bar on reopening of settled cases.
- A certificate of settlement issued under sub-section (1) of section 8 shall be conclusive as to the dispute to which it relates, and no matter covered by such certificate of settlement shall be reopened in any proceeding of review or revision, or in any other proceeding, under the relevant Act.
