(1) The tax admitted by the dealer to be due in any return Procedure of payment

• or revised return furnished by him under section 11 shall of tax or penalty, i} be paid in the mann:r prescribed by or under sub-section . (2) of that section. (2) The amount of the tax and penalty assessed as due from the dealer under sub-section (3) of section 11 or o under section 13 after deducting any amount paid by him along with the return under sub-section (2) of section 11 shall be paid by him in such manner and within such time as may be specified in the notice of demand in the prescribed Form issued by the prescribed authority; the date so specified being not less than 30 days from the date of service of the said notice: Provided that the said authority may, in its discretion and for reasons to be recorded, on application by the dealer extend the date for such payment or allow the payment to be made in such instalments as may be determined by it. (3) If a dealer has failed, without reasonable cause, to pi make payment of any amount of tax together with the ® penalty, if any, by the date specified in the notice issued o under sub-section (2) or by the date extended under the o proviso thereto, interest at ten per cent per annnm shall accrue and be charged on such amount from such date and such interest shall be treated as if it were tax due under this Act and shall be paid by the dealer in the prescribed manner : Provided that interest shall not accrue or be charged on any amount the recovery of which is stayed under sub-section (5) during the period the stay operates. (4) Any amount of tax, penalty or interest due from a i dealer, which remains unpaid may be recovered on appli- r cation by the prescribed authority to the Judicial Magi- strate of the first class who shall realise it as if it we- re a fine imposed by him: Provided that where, during the proceedings under this sub-section, the amount of tax, penalty or interest due from the dealer is reduced as a result of appeal or oth- erwise, the prescribed authority shall inform the dealer and 5 the authority before whom the proceedings are pending, and the amount so reduced and the reduced amount shall be % deemed to be substituted for the amount originally intimated = to the authority. & (5) Where an appeal against or an application for revi- sion of the assessment of tax or levy of penalty or in- terest is entertained, the appellate or the revisional autho- % tity as the case may be, may on application stay recovery of the tax, penalty or interest in whole or in part, subject to such conditions as it may impose till such date as it may direct © Provided that tHe stay of recovery so granted shall stand vacated on the date the appeal or the application for revision is finally decided or on such other date as the appellate or the revisional authority may direct. (6) No such proceedings for the recovery of tax under this section shall be commenced after the expiry of twe- Ive years from the date on which the assessment was © made : id Provided that where the assessment was under appeal o or under any other proceedings under this Act, the afore= e said period of limitation shall commence from the date the appeal or other proceedings were terminated.