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    <title>Recovery of tax dues by Assessing Officer.</title>
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    <description>Section 30 requires payment of amounts stated in a notice of demand within a prescribed short period, permits the Assessing Officer to reduce that period with Joint Commissioner approval, and allows the Assessing Officer to grant extensions or instalment payments on application subject to conditions. Non-payment within the allowed time or failure of an instalment renders the assessee an assessee in default, enabling recovery by specified statutory modes or by the Tax Recovery Officer upon drawing up a statement of tax arrear.</description>
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