8D. Bar on further proceedings in respect of case settled by Settlement commission

Upon settlement of the case by the Settlement Commission under section 8C,—

(a) the demand involved in the case shall be deemed to have been fully satisfied and the pending case or cases shall not be proceeded with any further; or

(b) no proceedings by way of review or revision shall be taken in respect of such case; or

(c) the proceedings as referred to in clause (a) of Explanation to section 8B shall not be further proceeded with.’;