Payment of tax

(1)

1. (a) The amount of tax-
   • (i) due where returns have been furnished without ,a full payment therefor;
   • (ii) assessed for any period under section 7 less any sum &eadypaid by the proprietor in respect of such period;
2. (b) the amount of penalty,if any,levied under section 8, shall be paid by the proprietor into a Government treasury by such date as may be specified in the notice :-cued by the assessing authority for this purpose, baing a date not later than thirty days from the date of ser:ls 9f notice: Provided that the assessing authority or the appellate authority in an appeal under section 10 may, in respea of any proprietor and for reasons to be recorded in wrlting, extend the date of payment, or allow him to pay the tax or penalty (if any) oy instalment~.

1. (2) Any tax or penalty which remains unpaid on the date specified in the notice of payment or after the , extended date of payment, and any instdment not duly paid, shall be recowrable as an arrear of land revenue.