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    <title>1999 (2) TMI 646 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>A demand notice allowing less than thirty days for payment is defective only as to the payment date where the statute requires a minimum thirty-day period, but that defect does not void the assessment or the later appellate and revisional orders. The notice still serves to communicate the assessed demand and the assessee may challenge the assessment once service is effected. The proper cure is issuance of a fresh demand notice fixing a lawful payment period in conformity with the statute.</description>
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      <title>1999 (2) TMI 646 - WEST BENGAL TAXATION TRIBUNAL</title>
      <link>https://www.taxtmi.com/caselaws?id=160140</link>
      <description>A demand notice allowing less than thirty days for payment is defective only as to the payment date where the statute requires a minimum thirty-day period, but that defect does not void the assessment or the later appellate and revisional orders. The notice still serves to communicate the assessed demand and the assessee may challenge the assessment once service is effected. The proper cure is issuance of a fresh demand notice fixing a lawful payment period in conformity with the statute.</description>
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      <pubDate>Wed, 10 Feb 1999 00:00:00 +0530</pubDate>
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