TaxTMI 
TaxTMI 
1997 (8) TMI 505
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....pellant urged as follows: (1) On an earlier occasion when a writ petition was filed challenging the recovery of the amount due from the appellant, in W.P. No. 2150 of 1984 the learned Government Pleader stated that the notice issued on January 27, 1984 in form No. 1 was withdrawn. Recording the said submission, the writ petition was dismissed. Hence it was not open to the respondent again to issue a notice for recovery, on the very basis, when no liberty was reserved for the respondent to take proceedings again for recovery of the amount due towards tax. (2) In the order of assessment originally passed, the assessing authority had specifically stated that the question of waiver would be separately considered. But without considering the ....
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.... there is express provision of law that second notice for recovery of amount cannot be issued or such a notice could not be issued beyond the particular period of limitation. Hence we reject the first contention of the learned counsel for the appellant. 5.. So far as the contentions 2 and 3 are concerned, in our view, they can be dealt with together. It is not the case of the appellant that the representation made for waiver based on G.O. Ms. No. 4 and G.O. Ms. No. 103 were not considered. As can be seen from the orders dated June 25, 1983 relating to assessment years 1970-71 to 1978-79 found on pages 6 to 16 in the typed set of papers filed by the appellant, each one of the orders dated June 25, 1983 shows the tax due from the appellant a....