Payment deadline requires taxable persons to pay within prescribed period or face recovery; officer may shorten deadline with reasons. Any amount payable under an order must be paid by the taxable person within three months from service of the order; failure to pay will trigger recovery proceedings. The proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a shorter period than three months.
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.
Payment deadline requires taxable persons to pay within prescribed period or face recovery; officer may shorten deadline with reasons.
Any amount payable under an order must be paid by the taxable person within three months from service of the order; failure to pay will trigger recovery proceedings. The proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a shorter period than three months.
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