https://www.taxtmi.com/caselaws?id=285392 Appointment of the Certificate Officer was upheld because the later notifications cured the initial defect and the officer fell within the statutory class competent to continue the certificate proceedings. A reduction in assessed tax did not require a fresh demand notice or fresh certificate proceedings; the existing certificate could be amended to reflect the reduced demand, while a fresh notice was needed only on enhancement. Section 51 of the Bengal Public Demands Recovery Act was held not to violate Article 14, as differing appeal routes did not amount to hostile discrimination. Proceedings under Section 46(5A) of the Income-tax Act were also permitted to proceed concurrently with pending certificate proceedings. en-us Fri, 13 May 1955 00:00:00 +0530 Fri, 10 Jan 2020 09:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285392 Appointment of the Certificate Officer was upheld because the later notifications cured the initial defect and the officer fell within the statutory class competent to continue the certificate proceedings. A reduction in assessed tax did not require a fresh demand notice or fresh certificate proceedings; the existing certificate could be amended to reflect the reduced demand, while a fresh notice was needed only on enhancement. Section 51 of the Bengal Public Demands Recovery Act was held not to violate Article 14, as differing appeal routes did not amount to hostile discrimination. Proceedings under Section 46(5A) of the Income-tax Act were also permitted to proceed concurrently with pending certificate proceedings. Case-Laws Income Tax Fri, 13 May 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285392