Amendment status not verified — confirm the current text below against the official source.
(1) Any amount specified as payable in a payable. notice of demand under section 23 or an order under section 24, 26 or 27 shall be paid within the time, at the place, and to the person men- tioned in the notice or order, or if a time is not so mentioned, then on or before the first day of the second month following the date of the service of the notice or order. (2) If the demand is not paid on or before the date fixed under sub-section (1) then the assessee shall be deemed to be in default : Provided that when an assessee has presented an appeal under section 24, the Agricultural Income-tax Officer may, in his discretion, treat the assessee as not being in default as long as such appeal is undisposed of, and if in any such case the Agricultural Income-tax Officer consi- ders that the assessee should be held to be in default, he shall refer the matter to the authority to whom the appeal was presented for orders, and shall treat the assessee as not being in default until the said authority passes orders to the contrary. _Mode and