Initiation of recovery proceedings requires payment within the prescribed period after an order; officer may shorten deadline for revenue protection. Payment of any amount payable under an order must be made within three months from service of the order, failing which recovery proceedings shall be initiated; however, the proper officer may, for reasons recorded in writing and if expedient in the interest of revenue, require payment within a shorter period 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.
Initiation of recovery proceedings requires payment within the prescribed period after an order; officer may shorten deadline for revenue protection.
Payment of any amount payable under an order must be made within three months from service of the order, failing which recovery proceedings shall be initiated; however, the proper officer may, for reasons recorded in writing and if expedient in the interest of revenue, require payment within a shorter period than three months.
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