1988 (6) TMI 38

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....lic Demands Recovery Act which was started long back in the year 1963-64 against the father of the petitioner for recovery of certain demands under the Agricultural Income-tax Act, On the death of the certificate-debtor, all his heirs and legal representatives including the present petitioner were substituted in his place. At that stage, the hearing as contemplated under section 9 of the Act, i.e.....

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....he law of limitation, to amend the certificate by addition, omission or substitution of the name of any certificate-holder or certificate-debtor or by alteration of the amount claimed therein, as the case may be. The proviso to section 10 reads as follows: "Provided that when any such amendment is made, a fresh notice and copy shall be issued as provided in section 6." This is the sheet anch....