Continuation of recovery proceedings permitted despite appeal; enhanced dues require fresh demand while reduced dues require intimation.

Where a notice of demand is served and an appeal, revision or other proceeding is filed: if Government dues are enhanced, the Commissioner shall serve a further notice for the enhanced amount and recovery proceedings based on the earlier notice may continue without a fresh notice from the stage they occupied before disposal; if dues are reduced, no fresh notice is necessary, the Commissioner shall intimate the reduction to the taxable person and the appropriate authority, and recovery may continue in relation to the reduced amount from the earlier stage.

---

---

---