Amendment status not verified — confirm the current text below against the official source.
(1) If the demand in respect of any dues under co very. this Act is not paid on or before the date specified as aforesaid, the owner shall be deemed to be in default; 8 Provided that the prescribed authority may, in respect of any particular owner and for reasons to be recorded in writing, extend the date cf payment of the dues or allows such owner to pay the same by instal ments and: in that case the owner shall not be deemed to be in default till the date as extended or the last date of payment by instalment is over. (2) Where an owner is in default, the prescribed authority 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 an owner is in default, the prescribed authority may order that the amount due shall be recoverable as an arrear of land revenue and may proceed to realise the amount due as such. Tax of