55. Notice for recovery of modified amount under sub-section (14) of Section 32.
- The intimation required to be given to the dealer or the person, as the case may be, and the authority by whom or under whose order the recovery is to be made, shall as far as possible, be in Form 51 and shall be given within six months from the date of assessment order passed on appeal or revision under Section 61 or Section 62 or on rectification of mistake under Section 71.
