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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Initiation of recovery proceedings: non-payment within prescribed period triggers recovery; officer may shorten the period for revenue protection.</h1> A taxable person must pay any amount determined by an order within the prescribed period from service, failing which recovery proceedings are initiated; the proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period.

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