Recovery proceedings: failure to pay tax order within prescribed period can trigger enforcement; officer may shorten deadline. Any amount payable by a taxable person pursuant to an order under the Act must be paid within three months from service of the order; failure to pay within that period mandates commencement of recovery proceedings. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter 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: failure to pay tax order within prescribed period can trigger enforcement; officer may shorten deadline.
Any amount payable by a taxable person pursuant to an order under the Act must be paid within three months from service of the order; failure to pay within that period mandates commencement of recovery proceedings. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period.
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