Section 200A Didn't Allow Fees u/s 234E Before June 1, 2015; Demands Were Unenforceable.

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....Levy u/s 234E - intimation u/s 200A - as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. - in the absence of the enabling provision under section 200A, no such levy could be effected....