State Act
Section 11. Reviewing, appellate and revisional authority not to proceed in certain cases.
The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009
11. Reviewing, appellate and revisional authority not to proceed in certain cases.— No assessing authority, reviewing authority, appellate authority or revisional authority shall proceed to decide any assessment, review, appeal or revision under the relevant Act relating to any period in respect of which an application has been made under section 5 of this Act: Provided that such authority shall proceed to decide such assessment, review, appeal or revision for such period in accordance with the provisions of the relevant Act, if a certificate of settlement referred to in sub-section (1) of section 8 is refused to the applicant by an order passed by the designated authority in writing under sub-section (2) of section 8.