Recovery proceedings commence when a person fails to pay a tax order within the prescribed deadline; officers may shorten it. 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, failing which recovery proceedings shall be initiated; the proper officer may, if expedient in the interest of revenue and for reasons recorded in writing, require payment within a shorter period.
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Provisions expressly mentioned in the judgment/order text.
Recovery proceedings commence when a person fails to pay a tax order within the prescribed deadline; officers may shorten it.
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, failing which recovery proceedings shall be initiated; the proper officer may, if expedient in the interest of revenue and for reasons recorded in writing, require payment within a shorter period.
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