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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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141.Validity of certificate for recovery not open to dispute: 

When the Deputy Commissioner of Taxes forwards a certificate for recovery under section 138 to a Tax Recovery Officer, it shall not be open to the assessee to dispute before the Tax Recovery Officer the correctness of the assessment; and the Tax Recovery Officer shall not entertain any objection to the certificate on any ground whatsoever.