Recovery of unpaid duty or of erroneously refunded duty or arrears of duty etc (Section 14) means?

A. Where any person has not levied or paid any duty or his short levied or short paid such duty

B. Where any amount of duty has been refunded erroneously

C. Such person shall be serviced with a notice requiring him to show cause for payment of such duty provided that such notice shall be issued within five years from the relevant date

D. The officer of Inland Revenue empowered on this behalf shall after considering the objections of the person served with a notice to show cause under subsection (1)

E. All of these 

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