Tax recovery procedure: revised disposal order of execution proceeds and appeals reallocated to Commissioner authorities. Amendments designate the certificate as drawn up by the Tax Recovery Officer, replace rule 8 to set an order for disposal of execution proceeds-first to the executing certificate and costs, second to other amounts recoverable under the Act, with the TRO resolving disputes over such adjustments-and permit the TRO to entrust functions to authorised subordinates. Appeals from non-conclusive TRO orders lie to the Chief Commissioner or Commissioner, and pending recovery proceedings continue under the amended Schedule, with prior certificates deemed TRO-drawn.
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Tax recovery procedure: revised disposal order of execution proceeds and appeals reallocated to Commissioner authorities.
Amendments designate the certificate as drawn up by the Tax Recovery Officer, replace rule 8 to set an order for disposal of execution proceeds-first to the executing certificate and costs, second to other amounts recoverable under the Act, with the TRO resolving disputes over such adjustments-and permit the TRO to entrust functions to authorised subordinates. Appeals from non-conclusive TRO orders lie to the Chief Commissioner or Commissioner, and pending recovery proceedings continue under the amended Schedule, with prior certificates deemed TRO-drawn.
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