Variation of certified tax demand: TRO collects undisputed portion and awaits assessing officer's modification before further recovery. The TRO should collect only the undisputed portion of a certified tax demand when the assessee asserts payment, rectification or pending appeal, then write to the assessing officer to reconsider and intimate any modified demand. At month-end the TRO must forward a list of such cases to the supervisory authority for follow-up; the TRO must not take further action on the original certificate until the assessing officer communicates the revised demand.
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.
Variation of certified tax demand: TRO collects undisputed portion and awaits assessing officer's modification before further recovery.
The TRO should collect only the undisputed portion of a certified tax demand when the assessee asserts payment, rectification or pending appeal, then write to the assessing officer to reconsider and intimate any modified demand. At month-end the TRO must forward a list of such cases to the supervisory authority for follow-up; the TRO must not take further action on the original certificate until the assessing officer communicates the revised demand.
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