Notice of demand validity during appeal: demand remains effective and recovery consequences persist until appeal or proceeding is disposed. The amendment adds a deeming provision preserving the validity and recovery effect of a notice of demand while any appeal or proceeding in respect of that demand is pending, aligning its effect with the applicable continuation-and-validation statute. It also amends subsection (2) so that if an amount on which interest was payable is first reduced and later increased, the assessee must pay interest from the day after the end of the period specified in the first notice of demand until payment. A proviso wording change is made from 'Provided further' to 'Provided also.'
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Provisions expressly mentioned in the judgment/order text.
Notice of demand validity during appeal: demand remains effective and recovery consequences persist until appeal or proceeding is disposed.
The amendment adds a deeming provision preserving the validity and recovery effect of a notice of demand while any appeal or proceeding in respect of that demand is pending, aligning its effect with the applicable continuation-and-validation statute. It also amends subsection (2) so that if an amount on which interest was payable is first reduced and later increased, the assessee must pay interest from the day after the end of the period specified in the first notice of demand until payment. A proviso wording change is made from "Provided further" to "Provided also."
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