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    <title>Revised format for notice under Section 70(2) and 77 of Finance Act, 1994</title>
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    <description>The revised notice format consolidates enforcement under Section 70(2) and Section 77 of the Finance Act, 1994 by directing registered holders who failed to furnish quarterly Form ST 3 to submit returns within the time specified in the notice and to show cause why penalty under the penal provision should not be imposed for each day of continued contravention. Recipients must produce evidence for their defence, indicate whether they seek a personal hearing, and be aware that failure to respond or appear permits ex parte adjudication; the notice is issued without prejudice to other actions under applicable law.</description>
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      <title>Revised format for notice under Section 70(2) and 77 of Finance Act, 1994</title>
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      <description>The revised notice format consolidates enforcement under Section 70(2) and Section 77 of the Finance Act, 1994 by directing registered holders who failed to furnish quarterly Form ST 3 to submit returns within the time specified in the notice and to show cause why penalty under the penal provision should not be imposed for each day of continued contravention. Recipients must produce evidence for their defence, indicate whether they seek a personal hearing, and be aware that failure to respond or appear permits ex parte adjudication; the notice is issued without prejudice to other actions under applicable law.</description>
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      <pubDate>Fri, 20 Sep 1996 00:00:00 +0530</pubDate>
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