https://www.taxtmi.com/caselaws?id=20335 The Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967 permits recovery proceedings to continue after appellate or revisional modification of an assessment without issuing a fresh demand notice in every case. A fresh notice is required only where Government dues are enhanced, while a reduced liability needs only intimation of the reduction. Where the appellate or revisional order leaves the amount unchanged, no fresh notice is necessary. The stated effect is that recovery may proceed on the basis of the earlier demand notice, and the challenge to recovery without a fresh notice fails. en-us Wed, 13 Oct 1993 00:00:00 +0530 Fri, 13 Nov 2009 13:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20335 The Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967 permits recovery proceedings to continue after appellate or revisional modification of an assessment without issuing a fresh demand notice in every case. A fresh notice is required only where Government dues are enhanced, while a reduced liability needs only intimation of the reduction. Where the appellate or revisional order leaves the amount unchanged, no fresh notice is necessary. The stated effect is that recovery may proceed on the basis of the earlier demand notice, and the challenge to recovery without a fresh notice fails. Case-Laws Income Tax Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20335