Amendment status not verified — confirm the current text below against the official source.
Consequences of failure to pay tax or fee within thirty days : If the person liable for the payment of any tax or fee does not within thirty days from the service of the notice of demand under sub-section (2) or sub-section (4) of section 137, pay the same, the tax or fee together with the costs of recovery shall be recoverable in the manner provided hereinafter.