Failure to make true declaration

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Full Text of the Document

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....e recorded in writing, serve notice on the declarant in respect of such declaration requiring him to show cause why he should not pay the tax dues not paid or short-paid.      (2) No action shall be taken under sub-section (1) after the expiry of one year from the date of declaration.      (3) The show cause notice issued under sub-section (1) shall be....