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97 Service of notice in the case of discontinued business

 

97 Service of notice in the case of discontinued business
 
Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof.
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