Amendment status not verified — confirm the current text below against the official source.
(1) If the person liable for the payment of P*n a l ty a n y ,a x does not, within thirty days of the service of default' of t ^i e n o t ! c e demand under section 187 pay the sum payment of due and if no appeal is preferred against such tax, tax. he shall be deemed to be in default. (2) When the person liable for the payment of any tax is deemed to be in default under sub section (1) such sum not exceeding twenty per cent of the amount of the tax as may be determined by the Commissioner may be recovered from him by way 122 of penalty, in addition to the amount of the tax and the notice fee payable under sub-section (2) of section