Initiation of recovery proceedings: failure to meet payment deadline triggers enforced collection; officer may shorten deadline for revenue interest. 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 lead to initiation of recovery proceedings. The proper officer may, for reasons recorded in writing and if expedient in the interest of revenue, require payment within a period shorter 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.
Initiation of recovery proceedings: failure to meet payment deadline triggers enforced collection; officer may shorten deadline for revenue interest.
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 lead to initiation of recovery proceedings. The proper officer may, for reasons recorded in writing and if expedient in the interest of revenue, require payment within a period shorter than three months.
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