s 97 Finality of assessment
(1) Where— (a) no valid notice of appeal against an assessment has been given under section 99 within the time specified by that section (or any extension thereof); (b) an agreement has been come to with respect to an assessment pursuant to subsection 101(2); (c) an assessment has been determined on appeal and there is no right of further appeal; or (d) a valid notice of appeal against an assessment has been given but the appellant dies before the hearing of the appeal by the Special Commissioners is commenced or completed and no personal representatives of the estate of the deceased appellant applies to the Special Commissioners within two years after his death to proceed with or complete the hearing, the assessment as made, agreed to or determined shall be final and conclusive for the purposes of this Act. (2) Nothing in subsection (1) shall prejudice the exercise of any power conferred on the Director General by section 91, 95 or subsection 143(3). Chapter 2—Appeals