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[Cites 0, Cited by 0] [Section 26] [Entire Act]

NCT Delhi - Subsection

Section 26(b) in Delhi Sales Tax Act, 1975

(b)where such government dues are reduced in such appeal, revision or proceeding,-
(i)it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand;
(ii)the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings are pending;
(iii)any recovery proceedings initiated on the basis of the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.