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of <h1>Representative assessees face identical tax recovery remedies on all property types under their control or management</h1> The Assessing Officer possesses identical remedies against all property types vested in or controlled by representative assessees as available against property of any taxpayer liable for tax payment. These remedies apply comprehensively and equally, regardless of whether the tax demand is raised directly against the representative assessee or the beneficiary. The provision ensures full enforcement powers over property under representative assessee management or control for tax recovery purposes.
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