Section 10(3) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(3)Where any such rectification has the effect of enhancing the assessment or reducing the refund, the assessing authority shall serve on the person a notice of demand in the prescribed form specifying the sum Payable, and such notice of demand shall be deemed to be issued under S. 18 and the provisions of this Act shall apply accordingly
