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    <title>Initiation of recovery proceedings.</title>
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    <description>A taxable person liable to pay any amount under an order passed under the Act must make payment within three months from service of the order, failing which recovery proceedings may be initiated. The proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a shorter period specified by him.</description>
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      <description>A taxable person liable to pay any amount under an order passed under the Act must make payment within three months from service of the order, failing which recovery proceedings may be initiated. The proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a shorter period specified by him.</description>
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