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<h1>Continuation of recovery proceedings allows existing tax recovery to proceed despite appeal outcomes, with notice rules adjusted accordingly.</h1> Section 84 provides that where a notice of demand for Government dues is followed by appeal, revision or other proceedings, enhanced dues require the Commissioner to serve another notice for the increased amount while permitting continuation of existing recovery proceedings without a fresh notice; where dues are reduced, no fresh notice is required, the Commissioner must intimate the reduction to the taxpayer and the recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.