Act Number: 35

Act Name: The Expenditure-tax Act, 1987

Year: 1987

Enactment Date: 1987-09-14

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 20: Notice of demand.
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).
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