Recovery by Assessing Officer

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..... on an application made by the assessee, before the expiry of the period of thirty days, or during the pendency of appeal with the Commissioner (Appeals), extend the time for payment, or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case. (3) An assessee shall be deemed to be in default, if the tax arrear is not paid within the .....

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..... se to exercise, with the prior approval of the Commissioner, power for recovery of any amount before the expiry of the period of limitation in sub-section (6). (8) Upon ceasing of the power of the Assessing Officer to recover the demand, all the powers relating to recovery of the amount shall vest in the Tax Recovery Officer. - - statute, statutory provisions legislation, law, enactment, Ac .....

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