https://www.taxtmi.com/caselaws?id=276734 Recovery of a tax demand reduced on appeal may continue under the original notice of demand, provided the recovery certificate is amended to reflect the reduced liability; a fresh notice is unnecessary. Income-tax arrears recoverable as arrears of land revenue are subject to the Rajasthan Public Demands Recovery Act, with the relevant land-revenue procedure applying accordingly. Failure to serve notice under section 6 does not invalidate recovery where the liability cannot be denied, no limitation objection arises, and no prejudice or jurisdictional defect is established. Recovery proceedings therefore remained substantially valid despite transfer of the certificate to the Tehsildar. 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 Recovery of a tax demand reduced on appeal may continue under the original notice of demand, provided the recovery certificate is amended to reflect the reduced liability; a fresh notice is unnecessary. Income-tax arrears recoverable as arrears of land revenue are subject to the Rajasthan Public Demands Recovery Act, with the relevant land-revenue procedure applying accordingly. Failure to serve notice under section 6 does not invalidate recovery where the liability cannot be denied, no limitation objection arises, and no prejudice or jurisdictional defect is established. Recovery proceedings therefore remained substantially valid despite transfer of the certificate to the Tehsildar. Case-Laws Income Tax Wed, 08 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276734