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2011 (7) TMI 811 - CALCUTTA HIGH COURTRecovery of Tax - notice u/s 226(3) - stay of recovery - held that:- It is difficult to accept the submission that recovery of the amount specified in the certificate is liable to be stayed, just because the notice of demand mentioned an amount higher than that which could lawfully have been recovered from Panagarh or its debtors. An error in the figure, in a notice of demand does not vitiate the demand. the purported reasons made out in the writ petition for payment of Rs.15 lakhs to Panagarh, notwithstanding the notice dated 24th January, 2011 are frivolous and not sustainable in the eye of law, for payment to the Tax Recovery Officer upon receipt would tantamount to discharge of liability to Panagarh to the extent of the amount paid to the Tax Recovery Officer. The threat of auction of the potatoes could be no ground in law to ignore the notice dated 24th January, 2011. - Decided against the assessee.
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