8. (1) The Income-tax Officer shall give effect to the decision of the Tribunal and for that purpose initiate and complete appropriate proceedings under the Income-tax Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940, or the Business Profits Tax Act, 1947, for the assessment or re-assessment, as the case may be, of the income, profits or gains declared by the Tribunal to have escaped assessment in any year or years notwithstanding any of the restrictions ¹[contained in section 93] of the Income-tax Ordinance, 1984 (XXXVI of 1984), section 15 of the Excess Profits Tax Act, 1940, ²[* * *] or any other law for the time being in force and notwithstanding any lapse of time or any decision to a different effect given in any proceeding before an income-tax or excess profits tax authority or the Income-tax Appellate Tribunal. (2) Notwithstanding anything contained in sub-section (1), no proceedings under ³[section 124, 125, 126, 128 or 165] of the Income-tax Ordinance, 1984 (XXXVI of 1984), section 16, 23 or 24 of the Excess Profits Tax Act, 1940, or section 15, 21 or 22 of the Business Profits Tax Act, 1947, shall be initiated in respect of any income, profits or gains disclosed by a person to the Tribunal at any stage of the proceedings before the Tribunal. (3) In all assessment or re-assessment proceedings taken in pursuance of the Tribunal's decision, the findings of the Tribunal on the case or on the point or points raised before it shall, subject to the provisions of sub-sections (4) and (5), be final, but no proceedings taken in pursuance of the Tribunal's decision shall be a bar to the initiation of proceedings under ⁴[section 93] of the Income-tax Ordinance, 1984 (XXXVI of 1984). (4) In respect of any order made in the course of proceedings taken in pursuance of the Tribunal's order the provisions of ⁵[sections 121, 153, 158, 160, 161 and 162] of the Income-tax Ordinance, 1984 (XXXVI of 1984), and the corresponding provisions of the Excess Profits Tax Act, 1940, and the Business Profits Tax Act, 1947, shall not apply so far as matters declared final by sub-section (3) are concerned. (5) Notwithstanding anything contained in this section, the Tribunal shall have power, either of its own motion or on an application of the person concerned or of the Income-tax Officer, to correct clerical or arithmetical mistakes in its order or errors therein arising from any accidental slip or omission ⁶[ * * *]. (6) Notwithstanding anything to the contrary contained in this Act, or in any other law for the time being in force, any evidence produced before the Tribunal or the Registrar shall be admissible in evidence in any proceedings taken under sub-section (1). (7) Save as otherwise provided in this Act, the provisions of ⁷[section 168] of the Income-tax Ordinance, 1984 (XXXVI of 1984), shall apply to all statements, returns, accounts, documents, evidence, affidavits, depositions or records made, given, produced or obtained in connection with or in the course of the proceedings before the Tribunal or before the Registrar.