Section 63 - Amendment of section 28

Pre-notice consultation required; supplementary notices and extended time limits apply when appellate processes or stays delay determination.

Amendments require pre-notice consultation before issuing a notice, allow prescribed supplementary notices treated as principal notices, and revise time-limit rules by enabling senior officer extensions and deeming proceedings concluded if determination is not made within extended periods. Limitation is suspended where appellate proceedings, stays, Board directions, or Settlement Commission admission impede determination, with time running from cessation of the impediment. Excess refunds reduced on appeal are recoverable with interest as Government dues, and notices held unsustainable for lack of collusion are deemed issued under the principal notice provision. Transitional savings preserve the previous section 28 for a specified prior window.