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.
Section 216 Interest payable by assessee in case of under-estimate, etc
Section 217 Interest payable by assessee when no estimate made
Section 218 When assessee deemed to be in default
Section 219 Credit for advance tax
Section 220 When tax payable and when assessee deemed in default
Section 221 Penalty payable when tax in default
Section 222 Certificate to Tax Recovery Officer
Section 223 Tax Recovery Officer by whom recovery is to be effected
Section 224 Validity of certificate and cancellation or amendment thereof
Section 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof