Continuation of recovery proceedings permits enforcement after appeal adjustments, with fresh notice for enhanced dues and intimation for reductions.

Where appeals or revisions alter Government dues, an increased assessment requires the Commissioner to serve a notice for the enhanced amount while allowing pre-existing recovery proceedings to continue from their prior stage without additional notice; where dues are reduced, no fresh demand is required, but the Commissioner must intimate the reduction to the taxpayer and the authority handling recovery, and recovery may proceed in relation to the reduced amount from the stage existing before disposal.

---

---

---