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    <description>Any amount due under an order must be paid by the taxable person within three months of service of the order; failure to pay will lead to initiation of recovery proceedings. The proper officer may, if expedient in the interest of revenue and for reasons recorded in writing, require payment within a shorter period.</description>
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      <description>Any amount due under an order must be paid by the taxable person within three months of service of the order; failure to pay will lead to initiation of recovery proceedings. The proper officer may, if expedient in the interest of revenue and for reasons recorded in writing, require payment within a shorter period.</description>
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