140. Power of withdrawal of certificate and stay of proceeding.-

140.Power  of  withdrawal  of  certificate  and  stay  of  proceeding.- 

(1) Notwithstanding the issue of a certificate for  recovery under section 138, the Deputy Commissioner of Taxes shall have power to withdraw, or correct any clerical or arithmetical error in the certificate by sending an intimation to that effect to the Tax Recovery Officer.

(2) Where the order giving rise to a demand of tax for which a certificate for recovery  has  been  issued  has  been  modified  in  appeal  or  other  proceedings
under  this  Ordinance and, as  a  consequence  thereof, the demand  is  reduced but the order is the subject matter of further proceedings under this Ordinance, the Deputy Commissioner of Taxes shall stay the recovery of such part of the amount of the certificate as pertains to the said reduction for the period for which the appeal or other proceedings remain pending.

(3)  Where  a  certificate  for  recovery  has  been  issued  and  subsequently  the amount  of  outstanding  demand  is  reduced  as  a  result  of  appeal  or  other proceedings under this Ordinance, the Deputy Commissioner of Taxes shall, when  the  order,  which  was  the  subject-matter  of  such  appeal  or  other proceeding,  has  become  final  and  conclusive,  amend  the  certificate  or withdraw it, as the case may be.

(4)  The  Deputy  Commissioner  of  Taxes  shall  communicate  to  the  Tax Recovery  Officer  any  orders  of  cancellation,  correction,  stay  of proceeding, withdrawal or amendment, as the case may be, of a certificate for recovery.

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