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Section – 223 : Tax Recovery Officer by whom recovery is to be effected

Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

Section – 224 : Validity of certificate and cancellation or amendment thereof

Published by Law@HostBooks at Published on March 6, 2018

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224. It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason, he thinks it necessary so to do, or to correct any clerical or arithmetical mistake therein.

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