MODE OF RECOVERY:

(1) Where any tax or other dues payable under this Act is not paid on or before the due date the person shall be deemed to be in default:

Provided that where a person has presented an appeal or petition for revision which has been admitted, he shall not be deemed, for so long as the appeal or petition for revision remain pending, to be in default in respect of the portion of the dues in dispute.

(2) Where a person is in default, the assessing authority may, after giving him reasonable opportunity of being heard in his discretion direct that, and in addition to the amount due a sum not exceeding that amount shall be recovered from the defaulter by way of penalty.

(3) Where a person is in default, the assessing authority shall order that the amount due shall be recoverable as an arrear of land revenue and shall proceed to realise the amount due as such.