Recovery proceedings commence when a taxable person fails to pay an assessed tax within the prescribed compliance period, subject to officer discretion. Any amount payable under an order must be paid within three months from service of the order, and failure to do so authorises commencement of recovery proceedings; the proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter specified period.
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.
Recovery proceedings commence when a taxable person fails to pay an assessed tax within the prescribed compliance period, subject to officer discretion.
Any amount payable under an order must be paid within three months from service of the order, and failure to do so authorises commencement of recovery proceedings; the proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter specified period.
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