Recovery proceedings: failure to pay within the prescribed period triggers statutory recovery, subject to officer discretion. A taxable person must pay amounts due under an order within three months from service, failing which recovery proceedings will be initiated. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period than three months, thereby accelerating recovery where justified.
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 within the prescribed period triggers statutory recovery, subject to officer discretion.
A taxable person must pay amounts due under an order within three months from service, failing which recovery proceedings will be initiated. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period than three months, thereby accelerating recovery where justified.
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