Recovery proceedings commence when a taxable person fails to pay an order within three months; officer may shorten deadline.

Section 78 requires that amounts payable under an order be paid by the taxable person within three months from service of the order; failure to pay within that period leads to initiation of recovery proceedings. The provision permits the proper officer, for reasons recorded in writing and if expedient in the interest of revenue, to specify a shorter payment period than three months.

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