If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?

If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=22471 Where a person issued a notice under Section 51B pays the tax along with interest and a twenty five percent penalty within thirty days of the notice, all proceedings in respect of that notice shall be deemed to be concluded and no further adjudication on that notice is required. en-us Thu, 22 Sep 2016 17:58:30 +0530 Thu, 22 Sep 2016 17:58:30 +0530 TaxTMI RSS Generator If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=22471 Where a person issued a notice under Section 51B pays the tax along with interest and a twenty five percent penalty within thirty days of the notice, all proceedings in respect of that notice shall be deemed to be concluded and no further adjudication on that notice is required. Act-Rules Bills Thu, 22 Sep 2016 17:58:30 +0530 https://www.taxtmi.com/acts?id=22471