Instalment default makes full tax demand immediately payable and enables penalty and coercive recovery measures. Failure to honour an agreed instalment accelerates the entire outstanding tax demand to immediate payment and creates penal liability; the Department must invoke penalties appropriate to the gravity of the default and promptly undertake coercive recovery measures to realise the arrears.
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.
Instalment default makes full tax demand immediately payable and enables penalty and coercive recovery measures.
Failure to honour an agreed instalment accelerates the entire outstanding tax demand to immediate payment and creates penal liability; the Department must invoke penalties appropriate to the gravity of the default and promptly undertake coercive recovery measures to realise the arrears.
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