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    <description>Stay of recovery may be extended where the appeal remains undisposed for reasons not attributable to the assessee, the assessee has complied with the original stay conditions, and no material change in facts or circumstances has occurred. Applying these principles, recovery of the outstanding demand was continued on the existing terms for six months from the order date or until disposal of the appeal, whichever occurred earlier.</description>
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      <description>Stay of recovery may be extended where the appeal remains undisposed for reasons not attributable to the assessee, the assessee has complied with the original stay conditions, and no material change in facts or circumstances has occurred. Applying these principles, recovery of the outstanding demand was continued on the existing terms for six months from the order date or until disposal of the appeal, whichever occurred earlier.</description>
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