2When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the 1 Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.
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1. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
2. Subs. by Act 53 of 1962, s. 24, for Section 31, 32 and 33 (w.e.f. 1-4-1963).