As the notice of 21 4 1960 was followed on 4 5 1960 by a correction by another notice of certain statements both the notices were assailed in paragraph 25 (ii) in the following words "The respondent has mala fide and without jurisdiction issued the said impugned notices pretending to falsely state that the aggregate sum therein mentioned has been provisionally debited in your petitioner 's account and pretending to intimate, to your petitioner that the respondent proposed to complete the assessment, And thereby, he is seeking, under the guise of completing an alleged assessment which had already been completed and duty in respect whereof had already been paid, to do indirectly what he could not do directly inasmuch as Rule 10A of the said Rules has no application to the facts of the case and inasmuch as recovery of any duty which might have been short levied under Rule 10 of the Rules is barred by limitation".