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Immunity from penalty, interest and other proceeding

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..... munity from penalty, interest and other proceeding 108. ( 1 ) Notwithstanding anything contained in any provision of the Chapter, the declarant, upon payment of the tax dues declared by .....

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..... ion ( 7 ) of section 107 and no matter shall be reopened thereafter in any proceedings under the Chapter before any authority or court relating to the period covered by such declaration. - - statu .....

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