https://www.taxtmi.com/caselaws?id=154275 Where tax liability is reduced in revision, recovery proceedings may continue on the earlier recovery basis only for the reduced amount and from the prior stage, but the taxing authority must intimate the assessee of the reduction and, if a recovery certificate has issued, also the recovery authority. A fresh notice of demand is not required under the governing Kerala validation statute, yet compliance with the intimation requirement is mandatory. Because the reduced amount was not shown to have been intimated after the revisional orders, continued sale proceedings on the basis of the earlier attachment could not be sustained. The sale notice was therefore invalid and annulled. en-us Fri, 29 Jun 1984 00:00:00 +0530 Fri, 16 Aug 2013 16:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154275 Where tax liability is reduced in revision, recovery proceedings may continue on the earlier recovery basis only for the reduced amount and from the prior stage, but the taxing authority must intimate the assessee of the reduction and, if a recovery certificate has issued, also the recovery authority. A fresh notice of demand is not required under the governing Kerala validation statute, yet compliance with the intimation requirement is mandatory. Because the reduced amount was not shown to have been intimated after the revisional orders, continued sale proceedings on the basis of the earlier attachment could not be sustained. The sale notice was therefore invalid and annulled. Case-Laws VAT and Sales Tax Fri, 29 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154275