https://www.taxtmi.com/caselaws?id=26609 Tax recovery proceedings already initiated under the 1922 Act may continue after appellate reduction of the assessed dues, because the 1964 Continuation and Validation Act preserves pending recovery action and dispenses with any fresh demand notice. The later notice issued after reduction operated only as intimation of the revised liability and did not amount to a fresh commencement of proceedings. The earlier recovery proceeding therefore remained valid for the reduced amount, and the contention that it had ceased to exist was rejected. en-us Wed, 07 Aug 1985 00:00:00 +0530 Sat, 06 Feb 2010 13:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26609 Tax recovery proceedings already initiated under the 1922 Act may continue after appellate reduction of the assessed dues, because the 1964 Continuation and Validation Act preserves pending recovery action and dispenses with any fresh demand notice. The later notice issued after reduction operated only as intimation of the revised liability and did not amount to a fresh commencement of proceedings. The earlier recovery proceeding therefore remained valid for the reduced amount, and the contention that it had ceased to exist was rejected. Case-Laws Income Tax Wed, 07 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26609