Stay of recovery for genuinely disputed tax demands; other appeals reviewed and collection pursued unless extenuating circumstances intervene. Commissioners must grant a stay of recovery where demands arise from substantial points of dispute; other cases should be reviewed and ITOs/TROs directed to collect demands despite pending appeals, except in extenuating circumstances, so that stays cover only genuinely disputed amounts and recoveries proceed in other cases.
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.
Stay of recovery for genuinely disputed tax demands; other appeals reviewed and collection pursued unless extenuating circumstances intervene.
Commissioners must grant a stay of recovery where demands arise from substantial points of dispute; other cases should be reviewed and ITOs/TROs directed to collect demands despite pending appeals, except in extenuating circumstances, so that stays cover only genuinely disputed amounts and recoveries proceed in other cases.
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