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1965 (12) TMI 31 - SUPREME COURTWhether on the facts and having regard to the provisions of section 25 of the Act, the Board could on the 15th October, 1952, direct a fresh assessment to be made ? Held that:- It is to be held that the notice issued by the Sub-Divisional Officer was not only unauthorised, but was also quashed by the Board. The Collector must, before proceeding to assess, issue under section 15(3) a notice when no return was filed pursuant to the notice under section 15(1), and a notice under section 15(3) cannot issue after expiry of the year of assessment to which the notice relates. he Collector has, therefore, under the direction given by the Board, to issue a fresh notice before a proceeding for assessment may be started, and the earlier notice issued under section 25 cannot be relied upon by the Collector. Appeal dismissed.
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