Section 224
Validity of certificate and cancellation or amendment thereof. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
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.