Tax recovery: amounts due under an order are payable within a specified period or recovery proceedings commence. Amounts payable by a taxable person under an order must be paid within three months from service of the order, failing which recovery proceedings shall be initiated; the proper officer may, in the interest of revenue and for reasons recorded in writing, 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.
Tax recovery: amounts due under an order are payable within a specified period or recovery proceedings commence.
Amounts payable by a taxable person under an order must be paid within three months from service of the order, failing which recovery proceedings shall be initiated; the proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a period shorter than three months.
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