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<h1>Recovery proceedings can continue during appeal; fresh notice only for enhanced dues; reduced dues proceed after notice to liable person</h1> Where a demand for tax, penalty, interest or other amount is appealed, revised or otherwise contested, recovery proceedings pending before disposal may be continued from the stage at which they stood immediately before disposal. If the dues are enhanced, the tax authority must serve a fresh notice only for the enhanced amount, and existing recovery may proceed without a fresh notice. If the dues are reduced, no fresh notice is required; the authority must inform the liable person and the recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.