https://www.taxtmi.com/acts?id=50712 The substituted sections define the competent Tax Recovery Officer by business location, residence, or property situs and permit sending a certificate or certified copy to another officer when property spans jurisdictions, who must then proceed as if the certificate were his. Certificates are not disputable by the assessee, but the officer may cancel them or correct clerical or arithmetical mistakes. The officer may grant time for payment and stay recovery; where an appeal reduces a demand, recovery of the reduced portion is stayed during proceedings and the certificate must be amended or cancelled when the proceedings become final. en-us Mon, 14 Apr 2025 18:10:35 +0530 Mon, 14 Apr 2025 18:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50712 The substituted sections define the competent Tax Recovery Officer by business location, residence, or property situs and permit sending a certificate or certified copy to another officer when property spans jurisdictions, who must then proceed as if the certificate were his. Certificates are not disputable by the assessee, but the officer may cancel them or correct clerical or arithmetical mistakes. The officer may grant time for payment and stay recovery; where an appeal reduces a demand, recovery of the reduced portion is stayed during proceedings and the certificate must be amended or cancelled when the proceedings become final. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 18:10:35 +0530 https://www.taxtmi.com/acts?id=50712