Payment of tax

Tax195822 sections

Statutory text

(1) Where no tax has been deposited by a dealer under section 5, or the tax deposited is less than the tax assessed on him, the dealer shall deposit the amount assessed on him or the excess amount, as the case may be, in a Government treasury or the State Bank of India, before such date as may be specified in a notice issued by the assessing authority for this purpose and the date to be so specified shall not be less than thirty days from the date of service of such notice : Provided that the assessing authority may, in respect of any particular dealer and for reasons to be recorded in writing, extend the date or such tax fix or allow such dealer to pay the tax due by instalments.
(2) The amount of tax which remains unpaid after the date specified in the notice or the extended date, if any, shall be recoverable as arrears of land revenue.

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