Continuation of recovery proceedings permits recovery to proceed without fresh notice after adjustment of assessed Government dues.

Where a served notice of demand for Government dues is subject to appeal, revision or other proceedings, an enhancement of dues requires the Commissioner to serve a further notice for the enhanced amount and permits recovery to continue without a fresh notice from the stage it stood before disposal. If dues are reduced, no fresh notice is necessary; the Commissioner must intimate the reduction to the person and the appropriate recovery authority, and recovery may continue in relation to the reduced amount from the prior stage.

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