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    <title>Continuation and validation of certain recovery proceedings.</title>
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    <description>When a notice of demand has been served and appeal, revision or other proceedings are pending, existing recovery proceedings may continue from their prior stage without a fresh notice of demand where dues are enhanced, subject to a further demand limited to the enhancement. If dues are reduced, no fresh demand is required; the Commissioner must intimate the reduction to the taxpayer and the appropriate recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.</description>
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      <description>When a notice of demand has been served and appeal, revision or other proceedings are pending, existing recovery proceedings may continue from their prior stage without a fresh notice of demand where dues are enhanced, subject to a further demand limited to the enhancement. If dues are reduced, no fresh demand is required; the Commissioner must intimate the reduction to the taxpayer and the appropriate recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.</description>
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