TaxTMI 
TaxTMI 
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
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....edings for the recovery of such tax until the expiry of the time so granted. (2) Where the order giving rise to a demand of tax for which a certificate has been drawn up is modified in appeal or other proceeding under this Act, and, as a consequence thereof, the demand is reduced but the order is the subject-matter of further proceeding under this Act, the Tax Recovery Officer shall stay the reco....
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....thereof 225. (1) Notwithstanding that a certificate has been issued to the Tax Recovery Officer for the recovery of any tax, the 2[Assessing Officer] may grant time for the payment of the tax, and thereupon the Tax Recovery Officer shall stay the proceedings until the expiry of the time so granted. (2) Where a certificate for the recovery of tax has been issued, the 3[Assessing Officer] shall ....
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....ing under this Act, the 5[Assessing Officer] shall, when the order which was the subject-matter of such appeal or other proceeding has become final and conclusive, amend the certificate or withdraw it, as the case may be." 2. Substituted vide Section 36 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 [as they stood immediately before their amendment ....