Where in respect of any assessment of an assessee under the head "income from property", other than an assessment referred to in section 3̂ an allowance has, between the 26th day of May, 1950, and the commencement of this Ordinance, been made by an Income-tax authority or the Appellate Tribunal in respect of any municipal tax or other taxes levied by any local authority or State Government as an annual charge not being a capital charge, the Income-tax Officer shall revise the" assessment by excluding such allowance, and if, in consequence of such revision,, a,ny tax is found payable by the assessee, the Income-tax Officer" shrill serve1 on the assessee a notice of demand specifying the sum so payable, and such notice of demand shall be deemed to be issued under section' 29 of the sdid Aet, and the provisions of the said Act shall apply accordingly.
EAJEND&A PBA$AD, President.
S. N. MUKERJEE, JaiM Beo$. to the Qovt. of India.
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