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    <title>To save time of honourable Courts and enable quick justice -Need for provisions to authorise officers to recall order when notice, order was not served and noticee / addressee was not aware of the same or was prevented by sufficient cause to make responses.</title>
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    <description>Tax statutes should authorise officers to recall ex parte orders where notices or orders were not effectively served or the noticee was unaware or prevented by sufficient cause from responding, with safeguards to prevent misuse and compensatory measures to protect revenue, thereby enabling administrative rehearing and reducing litigation.</description>
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      <description>Tax statutes should authorise officers to recall ex parte orders where notices or orders were not effectively served or the noticee was unaware or prevented by sufficient cause from responding, with safeguards to prevent misuse and compensatory measures to protect revenue, thereby enabling administrative rehearing and reducing litigation.</description>
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