Continuation of recovery proceedings after appeal: recovery may proceed despite adjustments to government dues.

Where an appeal, revision or other proceeding alters Government dues, the Commissioner shall serve a fresh notice when dues are enhanced and recovery may continue from its prior stage without a new notice; when dues are reduced no fresh notice is required, the Commissioner must intimate the reduction to the taxable person and the appropriate recovery authority, and recovery may continue in respect of the reduced amount from the stage it stood before disposal.

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