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    <title>Recovery of tax dues by Tax Recovery Officer.</title>
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    <description>The Tax Recovery Officer may draw up a signed certificate in prescribed form recording an assessee&#039;s tax arrears, amend that certificate consequent to proceedings under the Act, rectify apparent record mistakes, and recover amounts so modified. The Officer may extend time for payment or allow instalments subject to conditions, and must recover by one or more statutory modes; the assessee may not dispute the correctness of the certificate, though the Officer may cancel it if he deems necessary.</description>
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      <description>The Tax Recovery Officer may draw up a signed certificate in prescribed form recording an assessee&#039;s tax arrears, amend that certificate consequent to proceedings under the Act, rectify apparent record mistakes, and recover amounts so modified. The Officer may extend time for payment or allow instalments subject to conditions, and must recover by one or more statutory modes; the assessee may not dispute the correctness of the certificate, though the Officer may cancel it if he deems necessary.</description>
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