72[Bar on subsequent application for settlement.
22K. (1) 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
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 relation to that case; or
(iii) the case of any such person was sent back to
the Assessing Officer by the Settlement Commission on or before the 1st day of
June, 2002,
then, he shall not be entitled to apply for settlement
under section 22C in relation to any other matter.
(2) Where a person has made an application
under section 22C on or after the 1st June, 2007 and if such application has
been allowed to be proceeded with under sub-section (1) of section 22D, such
person shall not be subsequently entitled to make an application under section
22C.]
