Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.

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..... f certificate and amendment or cancellation thereof. 415. (1) The Tax Recovery Officer may grant time for the payment of any tax and, till the expiry of such time, shall stay the recovery proceedings .....

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..... ion for the period for which the appeal or other proceeding remains pending; or (b) if the order which was the subject-matter of such appeal or other proceeding has become final and conclusive, amen .....

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