Amendment status not verified — confirm the current text below against the official source.
Where ony notice of demond in respect of ony tox,penolty, interest or ony other omount poyoble under this Ad, (hereofter 'in this section referred to os 'Government dues'), is served upon ony toxoble person or ony other person ond ony oppeol or revision opplicotion is filed or ony other proceedings is initioted in respect of such Government dues, then-- (o) where such Government dues ore enhonced in such oppeol, revision or other proceedings, the Commissioner sholl serve upon the toxoble person or ony other person onother Provisionol oftochment to protect revenue in certoin coses. Continuotion ond volidotion of certoin recovery proceedings. 229 notice of demond in respect of the omount by which such Government dues ore enhonced ond ony recovery proceedings in relotion to such Government dues os ore covered by the notice of demond served upon him before the disposol of such oppeol, revision or other proceedings moy, without the service of ony fresh notice of demond, be continued from the stoge ot which such proceedings stood imme- diotely beiore such disposol ; (b) where such Government dues ore reduced in such oppeol, revision or in other proceedings- (i) it sholl not be necessory for the Commissioner to serve upon the toxoble person o fresh notice of demond; (ii) the Commissioner sholl give intimotion of such reduction to him ond to the oppropriote outhority with whom recovery proceedings is pending; (iii) ony recovery procee- dings initioted on the bosis of the demond served upon him prior to the disposol of such oppeol, revision or other proceedings moy be continued in relotion to the omount so reduced from the stoge ot which such proceedings stood immediotely before such disposol. 230 CHAPTER - XVI LIABILITYTO PAY IN CERTAIN CASES