Notice requirement for claimants: prescribed notice to Commissioner within a statutory period enables suit-related certification and prompt certified-copy issuance. Section 281A now requires claimants to give notice in the prescribed form and with prescribed particulars to the Commissioner within one year of ... Summary
Notice requirement for claimants: prescribed notice to Commissioner within a statutory period enables suit-related certification and prompt certified-copy issuance.
Section 281A now requires claimants to give notice in the prescribed form and with prescribed particulars to the Commissioner within one year of acquisition. Transitional provisions allow a one-year window for pre existing acquisitions from a fixed date, and a low-value property exception deems compliance satisfied if notice was given before the suit. The Commissioner must, on prescribed application and payment of fees, issue a certified copy of any such notice within fourteen days of receiving the application.
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