cases.

W11e.re a.'1y notice ofdemand in respect of any tax,, penalty. C'.ontinuation and interest or any other amount payable under this Act, (ht:reafter validation of certain · h' · r. ed " · d ") d recovery proceedin= m t is section re,etr to as Govemment ues • is serve i,- uponany taxable person 'or any other person and any· appeal or revision ?plication is filed. or •. any. other proceedings is inJti?ed in re.speptof such Government dues, then- 99 (a) wheresuch Government dues are enhanced in such appeal, .. revis!<.),Jl or other proceedings. the Commissioner shall serve upon the taxable person or any other person another notice ofdemand in respect of the amount by which such Government dues are enhanced and any:.3covery proceedings In ?lation to ·• such Goveriunent dues as are covered by the notice of demand ?ed upon him. before the disposal ofsuch appeal. revision or other proceedings m.ay. without tht, senice of any fresh notice of demand. be·continued· from the stage at which such proceedings· stood,blunediately before suqh disposal; (b) ,.where such Government dues are reduced in such appeal, revision·or in other procee<finss- (i) it shall not.be riecessaryfor the Commissioner to serve up.,n the 'taxable person a fresh notice of demand; (ii) the Q>mm.issioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending;. (iii) any recovery proceedings initiated on the basis of the demand served up<>n him prior to the· disposal of such appeal, revision or other proceedings may becontinued in relation to theamount so reducedfrom the stage at which such proceedings stood immediately before such disposal. 100 CHAPTER XVI LIABILITY TO PAY IN CE&TAIN CASES