47G. Bar on subsequent application for settlement in certain cases.

No fresh application for settlement shall be made where-

(i)   an order of the settlement passed under section 47E provides for the imposition of a penalty on the person on the ground of loss of sales tax; or

(ii)  a person is convicted of any offence under section 37A; or

(iii) a case is sent back to the officer of Sales Tax by the Commission for assessment or re-assessment for any reason; or

(iv) the settlement becomes void under this Chapter.