Time and manner of payment of tax arrear.
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....ted authority shall, by order, determine the amount payable by the declarant in accordance with the provisions of this Scheme: Provided that where any material particular furnished in the declaration is found to be false, by the designated authority at any stage, it shall be deemed never to have been made and all the pending proceeding under the Chapter shall be deemed to have been revived. ....


TaxTMI