https://www.taxtmi.com/caselaws?id=39555 A validating statute can preserve recovery proceedings initiated on the basis of an original demand notice even after appellate reduction of tax liability. The text explains that where the Act expressly dispenses with a fresh notice of demand, protects recovery proceedings from invalidation for want of such notice, and applies retrospectively with overriding effect, earlier recovery steps remain legally effective. It also notes that an objection based on a change in the assessee's assessed status does not defeat recovery where the original notices and certificates were issued in the assessee's name and the appellate order only reduced the demand. en-us Tue, 05 Nov 1974 00:00:00 +0530 Sat, 17 Apr 2010 12:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39555 A validating statute can preserve recovery proceedings initiated on the basis of an original demand notice even after appellate reduction of tax liability. The text explains that where the Act expressly dispenses with a fresh notice of demand, protects recovery proceedings from invalidation for want of such notice, and applies retrospectively with overriding effect, earlier recovery steps remain legally effective. It also notes that an objection based on a change in the assessee's assessed status does not defeat recovery where the original notices and certificates were issued in the assessee's name and the appellate order only reduced the demand. Case-Laws Income Tax Tue, 05 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39555