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[Cites 0, Cited by 1] [Section 46(1)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(1)(b) in The Kerala Agricultural Income Tax Act, 1991

(b)where such demand is reduced in such appeal or other proceeding,-
(i)it shall not be necessary for the Agricultural Income tax Officer to serve upon the assessee a fresh notice of demand;
(ii)the Agricultural Income tax Officer shall give intimation of the fact of such reduction to the assessee, and where a certificate has been issued or all application or requisition has been made to any officer or authority for the recovery of such demand, also to such officer or authority;
(iii)any proceedings initiated on the basis of the notice; or notices of demand served upon the assessee before the disposal of such appeal or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceeding stood immediately before such disposal;