False declaration: show-cause notice may be issued and treated as a section 73/73A notice, limited by time. Where a declarant's declaration under the Voluntary Compliance Scheme is believed to be substantially false, the Commissioner may serve a notice requiring the declarant to show cause why unpaid or short-paid tax dues should not be recovered, provided action is taken within one year of the declaration. The show cause notice is deemed to have been issued under the recovery provisions of the Chapter and those provisions apply.