Tax recovery certificates should not be issued in cases where the demands have already been paid.

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Full Text of the Document

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....-IT(B) dated 22-11-65 and F. No. 16/81/66-IT(B) dated 17-9-66 in which clear instructions were issued to the effect that recovery certificates should not be issued in cases where the demands have already been paid and where the assessee claims to have made the payment of the demand covered by the recovery certificate, the certificate may not be enforced till the Certificate Officer hears from the ....