Tez, a week ago RM said 4 months, from memory, which about aligns with the registration timeframe. However it seems the Govt can properly expediate the procedure with a court order, as mentioned from your passage...
the Commissioner may, when the time limited for appeal under section 66 has expired and no appeal has been made, or on receipt of the order of the court, as the case may be, implement the agreement.
In other words the 3 months wait does not apply due to the COA sorting out the dispute already. Dat's how I read it anyway.
