Continuation of recovery proceedings persists after appeal, allowing adjusted demands to be notified and recovery to resume from prior stage.

Where appeals, revisions or other proceedings alter assessed Government dues, enhanced amounts require the Commissioner to serve a fresh demand for the increased sum while allowing existing recovery proceedings to continue from their prior stage without further notice; reduced amounts do not require a fresh notice, but the Commissioner must notify the taxable person and recovery authority, and recovery may continue in respect of the reduced amount from the stage reached before disposal.

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