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    <title>Direct assessment or recovery not barred</title>
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    <description>Clause 172 preserves the authority to effect a direct assessment of a principal and to pursue recovery of sums payable from that principal notwithstanding other provisions in the same Chapter, ensuring taxing authorities may assess and collect amounts due under the Code from the principal despite earlier procedural or special-case rules.</description>
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      <description>Clause 172 preserves the authority to effect a direct assessment of a principal and to pursue recovery of sums payable from that principal notwithstanding other provisions in the same Chapter, ensuring taxing authorities may assess and collect amounts due under the Code from the principal despite earlier procedural or special-case rules.</description>
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