Tax recovery continuity: recovery may proceed during appeals with adjustments if dues are enhanced or reduced. Where a notice of demand is served and appeal, revision or other proceedings are pending, recovery proceedings already initiated may be continued without a fresh notice; if dues are enhanced the Commissioner must serve a further notice for the enhanced amount and recovery continues from the prior stage; if dues are reduced no fresh notice is required, the Commissioner must intimate the reduction to the taxable person and recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.