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| 97 Service of notice in the case of discontinued business | |
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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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