Tax Recovery Officer powers extended to recover tax by multiple statutory modes alongside certificate remedies. Amendment replaces section 226 with two paragraphs: where no certificate under the related statutory certificate provision exists, the Assessing Officer may recover tax by any one or more of the modes in section 226; where such a certificate exists, the Tax Recovery Officer may, without prejudice to the certificate's recovery modes, also recover tax by any one or more of the modes in section 226.
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Provisions expressly mentioned in the judgment/order text.
Tax Recovery Officer powers extended to recover tax by multiple statutory modes alongside certificate remedies.
Amendment replaces section 226 with two paragraphs: where no certificate under the related statutory certificate provision exists, the Assessing Officer may recover tax by any one or more of the modes in section 226; where such a certificate exists, the Tax Recovery Officer may, without prejudice to the certificate's recovery modes, also recover tax by any one or more of the modes in section 226.
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