Recovery proceedings commence when a taxable person fails to pay an order within the prescribed period; officer may shorten deadline in revenue interest. Any amount payable under an order must be paid by the taxable person within three months from service of the order, failing which recovery proceedings shall 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.
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 commence when a taxable person fails to pay an order within the prescribed period; officer may shorten deadline in revenue interest.
Any amount payable under an order must be paid by the taxable person within three months from service of the order, failing which recovery proceedings shall 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.
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