Section – 223 : Tax Recovery Officer by whom recovery is to be effected
March 6, 2018
Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
March 6, 2018

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

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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