Section 25(9)

Tax2005147 sections

Statutory text

(a) Where the State Government after such enquiry as it may deem fit, is of the opinion that genuine hardship is being caused to a dealer or person due to any proceedings initiated for recovery of any amount outstanding against him, the State Government may, subject to such restrictions and conditions as may be prescribed, grant to the dealer or person additional time to pay such amount or may grant facility to pay such amount in instalments and pending the completion of such enquiry, the State Government may stay the recovery of the dues. In respect of every such facility the dealer or person shall be liable to pay interest at the rate specified in sub-section (7): Provided that no such facility shall be granted to the dealer or person unless he has in the first instance applied in this behalf to the commissioner under sub-section (7).
(b) If the dealer or person does not comply with any order passed by the State Government, the commissioner shall impose on him penalty under sub-section (8)

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