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          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.

          <h1>Amendment to Section 61 expands reference list to include an additional assessment provision, broadening procedural applicability.</h1> The amendment adds an additional cross reference to the list of assessment provisions in the provision governing applicability of assessment and recovery proceedings, thereby expanding the set of assessment-related provisions subject to those procedures; the amendment is notified to take effect from the first day of November, 2024.

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