Provided that, where the sale price is payable in two or more instalments, the amount of tax shall also be recovered in instalments, in proportion to, and along with, the instalment of the sale price.

Appeal against amount of tax

1. (1) Any person aggrieved by an order made by the Recovery Officer deter-mining the amount of tax due from him or aggrieved by any other order made by the Recovery Officer may, within thirty days from the date of receipt of intimation of any such order, appeal to the Appellate Authority. The Appellate Authority, on receipt of any such appeal, shall give a reasonable opportunity of being heard to the appellant and decide the matter.
2. (2) Any order made by the Recovery Officer, subject to an appeal to the Appellate Authority, and the decision of the Appellate Authority on any such appeal, shall be final.