Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of sub-sections (2) and (4, where an amount of tax assessed tax or penalty has been assessed under section 32 or section 33, the Commissioner may not and penalties. proceed to enforce payment ofthe amount assessed until hvo months after the date of service of the notice of assessment. (2) Where a person hasmade an appeal to anassessment or part ofan assessment in the manner provided insection 74, theCommissioner shall not enforce the payment ofany amount in dispute under that assessment until the appeal is decided by the Commissioner. (3) Nothi~g in this section shall stay any proceedings by theCommissioner or before a court for the recovery of any amount due under this Regulation- (a) which are not the subject of a dispute before the Commissioner; or (b)which has not been stayed by the Appellate Tribunal or Court. (Q Notwithstanding anything contained in sub-sectiod (I), where an amount of tax or penalty has been assessed by the Commissioner and he is satisfied that it may not be possible torecover theamount assessed ifcollection ofsuch amount is delayed, or it will bedetrimental to revenue if the full period of two months referred to in sub-section (1) is allowed, the Commissioner may specify a date in the notice of assessment as the date being earlier than said two months after the date of service of the notice of assessment. Manner of payment of tax, penallies and interest. Order of applicalion of payments.