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Section 11
The Meghalaya Settlement of Arrears (Under the State Taxation Acts) Act, 2020 (Act No. 16 of 2020)Meghalaya

Section 11. Bar on re-opening of settled cases

An order of settlement issued under the provisions of this Act shall be conclusive as to the settlement of arrears covered under that order, and the matter covered by such order of settlement shall not be reopened in any proceeding or review or revision or any other proceeding under the relevant State Taxation Acts.