§ 57 — Assessments are final and conclusive

57.—(1) Except as expressly provided in this Act, where no valid notice of appeal has been lodged within the time limited by this Part (including other written law as applied by this Part) against an assessment, or where an assessment has been determined on appeal, the assessment is final and conclusive for the purposes of this Act.(2) This section does not prevent the Comptroller from making an assessment under section 49 or 51 which does not involve reopening any matter which has been determined on appeal.

—(1) Except as expressly provided in this Act, where no valid notice of appeal has been lodged within the time limited by this Part (including other written law as applied by this Part) against an assessment, or where an assessment has been determined on appeal, the assessment is final and conclusive for the purposes of this Act.

(2) This section does not prevent the Comptroller from making an assessment under section 49 or 51 which does not involve reopening any matter which has been determined on appeal.