https://www.taxtmi.com/caselaws?id=157641 A demand notice under the Bengal Finance (Sales Tax) Act must specify a payment date at least thirty days after service, and a notice omitting that date is defective at the root. The text states that such a defect prevents valid recovery of assessed tax and penalty and cannot sustain certificate proceedings founded on the notice. It also notes that the statutory right of appeal arises from service of a valid demand notice, so if the defective notice is set aside, the appellate remedy revives upon service of a fresh valid notice. en-us Fri, 26 Mar 1993 00:00:00 +0530 Tue, 08 Oct 2013 18:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157641 A demand notice under the Bengal Finance (Sales Tax) Act must specify a payment date at least thirty days after service, and a notice omitting that date is defective at the root. The text states that such a defect prevents valid recovery of assessed tax and penalty and cannot sustain certificate proceedings founded on the notice. It also notes that the statutory right of appeal arises from service of a valid demand notice, so if the defective notice is set aside, the appellate remedy revives upon service of a fresh valid notice. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157641