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    <title>Recovery u/s 79</title>
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    <description>If the taxpayer has declared the liability in returns or statutory records such that it amounts to an admission, the department may commence recovery proceedings under Section 79 notwithstanding the pendency of the appeal period; by contrast, giving the department written notice that an appeal will be filed may lead officials to refrain from immediate recovery.</description>
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      <description>If the taxpayer has declared the liability in returns or statutory records such that it amounts to an admission, the department may commence recovery proceedings under Section 79 notwithstanding the pendency of the appeal period; by contrast, giving the department written notice that an appeal will be filed may lead officials to refrain from immediate recovery.</description>
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