1993 (10) TMI 69

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....e second respondent and also exhibits P-4 and P-5 orders of assessment. The only point urged by the petitioner is that the assessment orders made against him by the first respondent were revised by the second respondent and so tax due from him cannot be collected without proper demand notice. His contention is that, on the basis of the order dated May 24, 1988, in the revision by the second res....

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.... Recovery Proceedings) Act, 1967 (Act 23 of 1967), such contention is wholly devoid of merit. The question that arises for consideration is whether, in a case where the assessment order has been modified by the appellate or revisional authority, a fresh notice of demand is necessary or not. Act 23 of 1967 was enacted with a view to provide for the continuation and validation of proceedings in r....

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....duled Act. Section 3(a) of Act 23 of 1967 provides that, where Government dues are enhanced in appeal or other proceedings, the taxing authority shall serve upon the assessee another notice of demand only in respect of the amount by which such Government dues are enhanced. It further states that any proceedings in relation to such Government dues as are covered by the notice or notices of demand s....

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....eedings. In such a situation, it is the duty of the taxing authority to give intimation of the fact of such reduction to the assessee. In a case where the Government dues are reduced in appeal or other proceedings, the interest of the assessee is very well safeguarded as the statute enjoins the taxing authority to intimate the fact of such reduction to the officer or authority to whom a certificat....