28. Recovery of 4 [duties not levied or not paid or short-levied or short-paid or erroneously refunded. — (1)… — LIST OF AMENDING ACTS

[28. Recovery of 4 [duties not levied or not paid or short-levied or short-paid] or erroneously refunded. — (1) Where any 5 [duty has not been levied or not paid or short-levied or short-paid] or erroneously refunded, or any interest payable has not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts, —

3 [28. Recovery of 4 [duties not levied or not paid or short-levied or short-paid] or erroneously refunded. — (1) Where any 5 [duty has not been levied or not paid or short-levied or short-paid] or erroneously refunded, or any interest payable has not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts, — (a) the proper officer shall, within 6 [two years] from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied 7 [or paid] or which has been short -levied or short -paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice:

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