https://www.taxtmi.com/caselaws?id=9089 After appellate reduction of tax liability, the taxing authority had a mandatory statutory duty to intimate the Tax Recovery Officer of the reduced demand under section 3(b)(ii) of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, because recovery could continue only for the amount actually remaining due. The validating clause in section 3(c) preserved recovery proceedings despite the absence of a fresh notice of demand or variation in assessed amount, but it did not cure non-compliance with the statutory procedure governing continuation after reduction. A sale for recovery of an amount exceeding the liability finally determined was therefore invalid. en-us Fri, 23 Feb 1973 00:00:00 +0530 Fri, 19 Jun 2009 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9089 After appellate reduction of tax liability, the taxing authority had a mandatory statutory duty to intimate the Tax Recovery Officer of the reduced demand under section 3(b)(ii) of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, because recovery could continue only for the amount actually remaining due. The validating clause in section 3(c) preserved recovery proceedings despite the absence of a fresh notice of demand or variation in assessed amount, but it did not cure non-compliance with the statutory procedure governing continuation after reduction. A sale for recovery of an amount exceeding the liability finally determined was therefore invalid. Case-Laws Income Tax Fri, 23 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9089