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 person has presented an appeal or petition for revision and such appeal or petition for revision has been admitted, he shall not be deemed, for so long as the appeal or petition for revision remains pending, to be in default in respect of the dues in dispute. (2) Where a person is in default, the assessing authority may, in his discretion direct that, 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, unless action has been taken under section 13, order that the amount due shall be recoverable as public demand under the Bengal Public Demands Recovery Act, 1913 (Bengal Act 3 of 1913) and shall proceed to realize the amount due as such.