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1979 (3) TMI 57 - SC - Income TaxInterpretation of the various clauses of s. 3(1) of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Held that:- Clause (c) of s. 3(1) of the Validation Act is also important and it clearly and expressly provides that no proceedings in relation to the Government dues shall be invalid merely because no fresh notice of demand was served upon the assessee after the dues were enhanced or reduced in any appeal or proceeding. It is, therefore, plain that in neither of the two cases did the certificate proceeding become invalid, in one case by reduction of the demand and in the other by an enhancement. In both the cases notices under s. 7 of the Bengal Act had been served upon the certificate-debtors before the property in question was transferred by them to the company. The transfer was, therefore, void against the certificate claims in both the cases under s. 8(a) of the Bengal Act. Appeal allowed with costs payable by the respondent-company, the judgment and order of the High Court are set aside and it is directed that the certificate case shall proceed to disposal in accordance with law as expeditiously as possible.
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