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Recovery by Assessing Officer.

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....cribed.    (2) Where the Assessing Officer has any reason to believe that it will be detrimental to the interests of revenue, if the period of thirty days referred to in sub-section (1) is allowed, he may, with the previous approval of the Joint Commissioner reduce such period, as he deems fit.    (3) The Assessing Officer may, on an application made by the assessee, befo....