Scaling down of tax arrears as a creditor's inherent right permits conditional settlements to facilitate recovery. Scaling down of tax arrears is an exercise of the creditor's inherent right and requires no statutory provision; it applies where assessments are final and the assessee cannot pay, and settlements must be used only when normal recovery is difficult and yield greater realisation. Such settlements require prompt payment or adequate security for instalments, an affidavit disclosing assets, and are voidable if undisclosed assets later surface. Commissioners retain power to scale down smaller aggregate demands while larger cases require Zonal Committee scrutiny and Board submission.