If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?


No if tax/interest  and penalty has been paid.  Where  the person to whom a notice has been under sub-section (1) issued, paysthetax alongwithinterestwithtwentyfivepercent penalty within 30 days of issue of notice all proceedings in respect of such notice shall be deemed to be concluded.


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