section 6
Demand.
The Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987Tax198713 sections
Statutory text
The Inspector shall serve a demand directing the payment of tax due on the person who is liable to pay, within seven days. Such demand may be served by personal service or by affixing a copy thereof on the front main door of the house of that person or through registered post, as may be necessary.
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