Taxation Laws (Continuation and Validation of Recovery Proceedings) Act : Act to have retrospective

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act,1964

Act No : 11

Section : Act to have retrospective effect.

5. Act to have retrospective effect. The provisions of this Act shall apply and shall be deemed always to have applied, in relation. to every notice of demand served upon an assessee by any Taxing Authority under any scheduled Act whether such notice was or is served before or after the commencement of this Act.