224. [ Validity of certificate and cancellation or amendment thereof. [ Substituted by Act 4 of 1988, Section 87, for Section 224 (w.e.f. 1.4.1989).]
- 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.] [ Substituted by Act 42 of 1970, Section 37, for sub-Section (2) (w.e.f. 1.4.1971).]
