236. Despite the provisions of Chapters I to IV and except where an employer has, in filing a statement or providing information required under the Act, negligently misrepresented the facts, made a deliberate omission or committed fraud, the Commission may not re-determine an employer’s assessment in the following circumstances:(1) where the employer has ceased its activities, where it is subject to adjustment of its assessment and where the adjustment was calculated in accordance with sections 115 to 117;
(2) after the dissolution or voluntary or forced winding up of the employer;
(3) after discharge by the trustee in bankruptcy in the event of the employer’s bankruptcy.