Stay of proceedings in pursuance of certificate and amendment or cancellation thereof [Section 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 proceedings for the recovery of such tax until the expiry of the time so granted.

(2) Where as a result of appeal the demand is reduced and the order is the subject matter of further proceedings the Tax Recovery Officer shall stay the recovery. Such part of the amount specified in the certificate as pertains to such deduction for the period in which an appeal or other proceedings remains pending.

(3) Where a certificate has been drawn up and as a result of appellate order the amount is reduced, the Tax Recovery Officer shall modify the certificate or cancel it if it is necessary.