Section-78. Initiation of recovery proceedings.—

78. Initiation of recovery proceedings.—

Any amount payable by a taxable person in pursuance of an order passed
under this Act shall be paid by such person within a period of three months from the date of service of such order
failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be
recorded in writing, require the said taxable person to make such payment within such period less than a period of
three months as may be specified by him

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