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    <description>Issuance of a demand notice triggers recovery: the Secretary must serve the notice with the penalty order at the last known address, specify a minimum period for deposit, require payment by challan in favour of the designated Pay &amp; Accounts Officer account, and mandate submission of one copy of the challan to the recovery officer for entry in the penalty recovery register; the Commission may rectify clerical or arithmetical mistakes in the demand notice.</description>
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      <description>Issuance of a demand notice triggers recovery: the Secretary must serve the notice with the penalty order at the last known address, specify a minimum period for deposit, require payment by challan in favour of the designated Pay &amp; Accounts Officer account, and mandate submission of one copy of the challan to the recovery officer for entry in the penalty recovery register; the Commission may rectify clerical or arithmetical mistakes in the demand notice.</description>
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