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<h1>Validity of Tax Recovery Notices Upheld despite Missing Payment Dates</h1> The Court upheld the validity of notices of demand issued for tax recovery despite lacking specific payment dates. The Court emphasized that once ... - Issues:Validity of notices of demand challenged due to lack of specific payment dates.Analysis:The case involved a challenge to the validity of notices of demand issued for the recovery of taxes for assessment years 1965-66 to 1969-70. The dealer contended that the notices were illegal as they did not specify the exact date for payment of the demand. The Sales Tax Officer, Assistant Commissioner, and Financial Commissioner dismissed the dealer's applications and appeals, citing that the assessments had attained finality and the notices of demand were merely clerical formalities. The main question referred to the Court was whether the Financial Commissioner was justified in holding that the validity of the notices of demand cannot be challenged once the assessments had attained finality.The Court held that the dealer's contentions were unfounded as the liability to tax is determined by the assessment orders passed in accordance with the law. The notices of demand simply inform the dealer of the amount due and the deadline for payment. The Court noted that the notices clearly stated that payment was to be made within 31 days of receipt of the order, thus specifying the payment deadline. The Court emphasized that once assessments are finalized and no further steps are taken to challenge them, the notices of demand cannot be challenged on their merits. In this case, the challenge to the notices was based solely on the absence of a specific payment date, which the Court deemed as a mere arithmetical calculation. Therefore, the sales tax authorities were justified in rejecting the dealer's challenge, and the question was answered in favor of the tax authorities.Overall, the Court affirmed that the notices of demand were valid, and the dealer's attempt to challenge them was without merit. The Court upheld the decisions of the lower authorities and ruled in favor of the tax authorities, emphasizing that the assessments had attained finality, and the notices of demand were legally sound.
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