Amendment status not verified — confirm the current text below against the official source.
Mode of "13. (1) Where any tax or other dues payable under recovery. this 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 appeal 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 au~qority may, in his discretion direct that, in addition to the amount due a sum not exceeding that amount shall be recovered from the defaulter by way of penalty. (3) Where a person is in default, the assessing authori- ty 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." Amen~ment II. For section 14 of the principal Act, the following of section 14 shall be substituted namely:- of Assam Act ' VI of 1947. Refunds, "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 accordingly." Insertio~ of