officer.

(1) ·Wn?t}if ?ce bf notice or ?'(or<ierJS stayed by an ordefof a court or Appellate TribUQ..t, .the period of such stay shall be excluded in computing the period ?pecified in sub-sections (2) and (10) ?f ?on 73 or sub-se¢ons (2) and (IO) of seqion 74, ? :tlje ¢ase may be. . . ; .. ·· • .. ;-,, ,.,, General provisions relating to determination oftax. (2) W]lere any.? Authority or Appellate Tribunal or. court am? tltet, the notice issued. under sub- . section (1) of? 74il not SQStainaWe for the reason tbaluhe charge(oHraud or any wilful mis IDkmeator supp.-ession of facts to evade tax has not been established against the person to whom· the notice was iuued, · the p? officer shall.?.•.tJie tq.? by :$II.Ch person, cleeming as if the. J1Qtice were•iuued undersuJ>.. section (1) of section