Tax recovery certificate enforces arrears; officer may amend, rectify, allow instalments and pursue statutory recovery modes.

A signed certificate prepared by the Tax Recovery Officer lists an assessee's arrears and is the basis for recovery; it may be amended following Code proceedings and the officer may rectify apparent record mistakes. The officer may extend payment time or allow instalments under conditions he imposes, recover by statutory modes in the Code and Fifth Schedule, and cancel a certificate if necessary; the assessee may not dispute a certificate's correctness on any ground.

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