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    <title>Continuation and validation of certain recovery proceedings.</title>
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    <description>Section 84 governs continuation of recovery where a demand under the Act is subject to appeal or revision: if dues are enhanced, the Commissioner shall issue a notice for the enhanced amount and recovery may continue from the pre-disposal stage without a fresh demand; if dues are reduced, no fresh notice is necessary, the Commissioner must intimate the reduction to the taxpayer and the recovery authority, and recovery may continue in relation to the reduced amount from the pre-disposal stage.</description>
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      <description>Section 84 governs continuation of recovery where a demand under the Act is subject to appeal or revision: if dues are enhanced, the Commissioner shall issue a notice for the enhanced amount and recovery may continue from the pre-disposal stage without a fresh demand; if dues are reduced, no fresh notice is necessary, the Commissioner must intimate the reduction to the taxpayer and the recovery authority, and recovery may continue in relation to the reduced amount from the pre-disposal stage.</description>
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