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Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings

Section 157 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 157 - 157. (1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before or after the appointed day, under the earlier law .....

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aw) (1) Where in pursuance of an assessment proceedings instituted, whether before or after the appointed day, under the earlier law, any amount of tax, interest, fine or penalty becomes recoverable from the taxable person, the same shall be recovere .....

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