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    <title>Recovery proceedings cannot be initiated in cases where appeal has been filed against the assessment order</title>
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    <description>Recovery was initiated despite an appeal having been filed and replies submitted; the court directed that recovery proceedings be deferred until disposal of the appeal, noting that where the appellant has paid the required pre-deposit at filing, recovery of the disputed amount is stayed.</description>
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      <description>Recovery was initiated despite an appeal having been filed and replies submitted; the court directed that recovery proceedings be deferred until disposal of the appeal, noting that where the appellant has paid the required pre-deposit at filing, recovery of the disputed amount is stayed.</description>
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