Amendment status not verified — confirm the current text below against the official source.
Recovery of tax and penalties. — (1) Any amount specified as payable in a notice of demand under section 31 shall be paid within 7[thirty days] of the service of the notice at the place and to the person mentioned in the notice: Provided that, where the 2[Assessing Officer] has any reason to believe that it will be detrimental to revenue if the full period of 7[thirty days] aforesaid is allowed, he may, with the previous approval of the 8[ 9[Joint] Commissioner], direct that the sum specified in the notice of demand shall be paid within such period being a period less than the period of 7[thirty days] aforesaid, as may be specified by him in the notice of demand.