Continuation of certain recovery proceedings

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....eferred to as "government dues") is served upon any person and any objection or appeal is initiated by the person against the assessment or demand for such government dues then -       (a) if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such government dues before the making of the objection or appeal....

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....overy proceedings initiated on the basis of an assessment or  notice of demand served upon a person before the disposal of such objection or appeal, may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before the person made the objection or appeal.]       ^1[(c) no recovery proceedings in relation to such....