Recovery of tax

When any person without any reasonable cause fails or refuses to pay the tax, the licensing officer may forward to the Deputy Commissioner a certificate over his signature specifying the amount of tax due from such person, and the Deputy Commissioner on receipt of such certificate, shall proceed to recover such tax including such penalty as he may deem fit not exceeding one half of the annual tax as if it were a public demand, recoverable under the Bengal Public Demands Recovery Act, 1913 (Bengal Act 3 of 1913). Provided that the Deputy Commissioner shall not so proceed before the expiry of the period within which an appeal may be preferred under section 17, of, if such an appeal has been preferred, before it has been decided.