Q 315. In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?

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Ans. Notice to be issued. Principles of natural justice to be followed and order to be issued. It is to be noted that such order has to be invariably issued within 1 year of date of issue of notice. However there is no time limit for issue of show cause notice. Thus, in such cases…

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