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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>Continuation of recovery proceedings: recovery may proceed despite pending appeal after demand is adjusted and intimated.</h1> Where a notice of demand for Government dues is served and appeal, revision or other proceedings follow, an enhanced demand requires the Commissioner to serve a fresh notice for the increased amount while recovery proceedings already initiated under the earlier notice may continue from their prior stage without a new notice; where the demand is reduced, no fresh notice is necessary, the Commissioner must intimate the reduction to the person and recovery authority, and recovery may continue in relation to the reduced amount from the prior stage.

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