In force · As amended up to 2026-08
(3) The provisions of this section shall have effect notwithstanding any judgment, decree or order of
any court, tribunal or other authority.
(c) no proceedings in relation to such Government dues (including the imposition of penalty or
charging of interest) shall be invalid by reason only that no fresh notice of demand was served upon
the assessee after the disposal of such appeal or proceeding or that such Government dues have been
enhanced or reduced in such appeal or proceeding:
Provided that if as a result of any final order such Government dues (other than annuity deposit)
have been reduced and the penalty imposed on the assessee for default in payment thereof exceeds the
amount so reduced, the excess shall not be recovered, and if it has already been recovered, it shall be
refunded to the assessee on an application made by him to the Taxing Authority wihin such time and
in such manner as may be prescribed by rules made under this Act:
Provided further that if the amount of penalty imposed on the assessee for failure to make any
annuity deposit exceeds one-half of the amount of the annuity deposit required to be made as a result
of such order, the excess shall not be recovered and if it has already been recovered, shall be refunded
to the assessee on an application made by him to the Taxing Authority within such time and in such
manner as may be prescribed by rules made under this Act:
Provided further that where any Government dues are reduced in such appeal or proceeding and
the assessee is entitled to any refund thereof, such refund shall be made in accordance with the
provisions of that Act.
(2) For the removal of doubts, it is hereby declared that no fresh notice of demand shall be necessary
in any case where the amount of Government dues is not varied as a result of any order passed in any
appeal or other proceeding under any scheduled Act.
3. Continuation and validation of certain proceedings.
Source: India Code