Section 20
Notice of demand.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
When any tax, interest, penalty or any other sum is payable under this Act,
the 35
Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form,
specifying the sum so payable and the amount of chargeable expenditure in relation to which such sum is
payable.
Notes
35. Subs. by Act 26 of 1988, s. 72, for “Income-tax Officer” (w.e.f. 1-4-1988).