.-When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer " (w.e.f. 1.4.1988).][shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.] [Substituted by Act 46 of 1964, Section 28, for Section 30 (w.e.f. 1.4.1965). ]