Bar on subsequent application.
288. (1) A person shall not be entitled to make an application under section 273 in relation to any other matter if—
(a) an order passed under sub-section (1) of section 277 provides for the imposition of a penalty on that person under section 230; or
(b) such person is convicted of any offence under this Code in relation to that case.
(2) Subject to the provisions of sub-section (1), a person shall be entitled to make application under section 273 only once in the following circumstances, namely:—
(a) where search and seizure has been carried out under section 135, or material has been obtained in pursuance to a requisition under section 136, in the case of the person; or
(b) where any material, seized or obtained in pursuance of a requisition in the case of another person, has a bearing on the determination of the tax bases of the person making application under section 273.
