Payment following a Section 51B notice halts adjudication if tax, interest and penalty are paid within the specified period. Where a person issued a notice under Section 51B pays the tax along with interest and a twenty five percent penalty within thirty days of the notice, all proceedings in respect of that notice shall be deemed to be concluded and no further adjudication on that notice is required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payment following a Section 51B notice halts adjudication if tax, interest and penalty are paid within the specified period.
Where a person issued a notice under Section 51B pays the tax along with interest and a twenty five percent penalty within thirty days of the notice, all proceedings in respect of that notice shall be deemed to be concluded and no further adjudication on that notice is required.
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