Recovery proceedings: unpaid amounts under tax orders must be paid within the statutory period or statutory recovery follows. Recovery proceedings commence if a taxable person does not pay an amount ordered under the Act within three months from service of the order. The proper officer may, recording reasons in writing and in the interest of revenue, require payment in a shorter period, and failure to pay within the applicable period leads to statutory recovery action.
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: unpaid amounts under tax orders must be paid within the statutory period or statutory recovery follows.
Recovery proceedings commence if a taxable person does not pay an amount ordered under the Act within three months from service of the order. The proper officer may, recording reasons in writing and in the interest of revenue, require payment in a shorter period, and failure to pay within the applicable period leads to statutory recovery action.
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