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    <title>Initiation of recovery proceedings.</title>
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    <description>The provision requires a taxable person to pay amounts due under an order within three months from service of the order, failing which recovery proceedings shall be initiated. The proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a period shorter than three months.</description>
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      <description>The provision requires a taxable person to pay amounts due under an order within three months from service of the order, failing which recovery proceedings shall be initiated. The proper officer may, in the interest of revenue and for reasons recorded in writing, require payment within a period shorter than three months.</description>
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