Continuation of tax recovery: recovery proceedings may proceed despite appeals when demands are enhanced or reduced. Where a notice of demand for Government dues is challenged by appeal, revision or other proceedings, recovery proceedings may be continued despite enhancement or reduction of the dues. On enhancement, the Commissioner will serve a notice for the increased amount and recovery may proceed from the prior stage without further notice. On reduction, no fresh notice is required; the Commissioner must intimate the reduction to the taxpayer and appropriate recovery authority, and recovery may continue in relation to the reduced amount from the prior procedural stage.