Amendment status not verified — confirm the current text below against the official source.
(1) The tax or penalty payable under this Act shall be paid in the manner hereinafter provided. (2) Every person liable to furnish a return under sub- section (I) of section 7 shall, before he furnishes the return pay into a Government·treasury the full amount of tax due on the basis of such return and shall furnish, along with the return, a receipt from such treasury in token of such payment. . (3) The principal officer deducting any tax under sec- tion 9 shall pay the amount to a Government treasury with- in thirty days of such deduction and shall furnish, along with the returns required to be made under sub-section (2) thereof, a receipt from such treasury in token of such pay- ment. ( 4) The amount of tax or penalty due under this Act- ( a) in excess of payment already made, or (b) wher~ no payment ha!i been ~ade,. . shall be paid by such date as may be specified m the notice of demand and, where no such date is specified, it shall be paid within thirty days of service of the notice of demand. 1 Irmrted by Assam Act XIII of 1952. 2 Substituted for the original section by Assam Act XIII of 1952. 3 Inserted by Assam Act XIII of 1952. 6 Mode ofre· 1 (13, (1) Where any tax or other dues payable under , covery. h. . t is Act is not paid on or before the due date the person shall be deemed to be in default: Provided that where a person has presented an appeal or petition for revision and such appe.al or petition for revision has been admitted, he shall not be deemed, for so long as the appeal or petition for revision remains pending, to be in default in respect of the portion of the dues in dispute. · (2) Where a person is in default, the assessing authority may, in his discretion direct that, in addition to the amount due a sum not exceeding that amount shall be recoverd from the defaulter by way of penalty. . (3) Where a person is in default, the assessing authority shall, unless action has been taken under section 9A, order that the amount due shall be recoverable as an arrear of land revenue and shall proceed to realise the amount due as such.] · Refunds, · 2 (14 . Any person who has paid any tax or penalty in excess of the amount due under this Act may, within ninety days of the service of the order of assessment or. that passed on appeal or revision as the case may be, apply for a refund and the amount paid in excess shall be refunded accord- Failure to make re- turns, etc. Power to compel attendancc1 etc. ingly.] CHAPTER VII OFFENCES AND PENALTIES