Amendment status not verified — confirm the current text below against the official source.
When any tax Of penalty or other dues is d emand, or are paya ble in conse quen ce of an y ord er passed under or in pursuance of this Act th e Commi .,~io ner shall serve upon the person liable to pay SUC11 tax or pena lty or other d ues a notice of dema nd in the prescribed form specifying the sum so payable. Liabili tv di scon ti- aued firm or as'o ~ia t ion , t'u: when