15[Stay of proceedings in pursuance of certificate and amendment or
cancellation thereof.
225. (1) It shall be lawful for the Tax Recovery
Officer to grant time for the payment of any tax and when he does so, he shall
stay the proceedings for the recovery of such tax until the expiry of the time
so granted.
(2) Where the order
giving rise to a demand of tax for which a certificate has been drawn up is
modified in appeal or other proceeding under this Act, and, as a consequence
thereof, the demand is reduced but the order is the subject-matter of further
proceeding under this Act, the Tax Recovery Officer shall stay the recovery of
such part of the amount specified in the certificate as pertains to the said
reduction for the period for which the appeal or other proceeding remains
pending.
(3) Where a
certificate has been drawn up and subsequently the amount of the outstanding
demand is reduced16 as a result of an appeal or other proceeding under this Act, the Tax
Recovery Officer shall, when the order which was the subject-matter of such
appeal or other proceeding has become final and conclusive, amend the
certificate, or cancel it, as the case may be.]
