Payment of tax in advance of assessment, in failure to furnish returns

Where any registered dealer fails to furnish any return for any period as required by sub-section (1) of section 19 and fails to pay the tax payable for such period,

1. (a) the commissioner may, if the tax payable by such dealer in a year does not ordinarily exceed ten thousand rupees; and
2. (b) the commissioner shall, if the tax payable by such dealer in a year exceeds rupees ten thousand, require such dealer to pay such tax, in the manner laid down in the following sub-sections, in advance of an assessment which may be made under section 21.