https://www.taxtmi.com/caselaws?id=276734 Where an income-tax demand has already been validly served and the appellate authority only reduces the assessed amount, recovery may continue on the basis of the original notice and an amended certificate without issuing a fresh demand notice. The article also notes that recovery of arrears as public demands attracts the Rajasthan Public Demands Recovery Act procedure, but a failure to serve notice under section 6 does not necessarily vitiate the proceedings where no prejudice is shown and the liability is not disputed. The recovery certificate's transfer to the Tehsildar was therefore treated as procedurally effective. en-us Wed, 08 Feb 1961 00:00:00 +0530 Fri, 16 Nov 2018 14:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276734 Where an income-tax demand has already been validly served and the appellate authority only reduces the assessed amount, recovery may continue on the basis of the original notice and an amended certificate without issuing a fresh demand notice. The article also notes that recovery of arrears as public demands attracts the Rajasthan Public Demands Recovery Act procedure, but a failure to serve notice under section 6 does not necessarily vitiate the proceedings where no prejudice is shown and the liability is not disputed. The recovery certificate's transfer to the Tehsildar was therefore treated as procedurally effective. Case-Laws Income Tax Wed, 08 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276734