sec51

From which Act the sec 51...?

If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?

No if tax/interest and penalty has been paid. Where
the person to whom a notice has been under sub-section (1)
issued, pays the tax along with interest with twenty five percent
penalty within 30 days of issue of notice all proceedings in
respect of such notice shall be deemed to be concluded.