Amendment status not verified — confirm the current text below against the official source.
(1) If the demand in respect of any dues under cov,rr. this Act is not paid on or before the d3.te 1 specified as aforesaid the producer or dealer shall be deemed !O be in default : Provided that he shall not be deemed, for so long as any · appeal or revision remains· pending, to be in default in respect of the portion of the dues in dis- pute. ir· ' (2) Where a producer or dealer is in default, the Commissioner 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 producer or dealer is in default, tbe Commissioner may order that the amount due inclu- ding penalty, if any, shall be recoverable as an arrear of land revenue and may proceed to realise the amount due as such.