Amendment status not verified — confirm the current text below against the official source.
(1) if the demand in respect of any dues under this Act is not paid on or before the date specified as aforesaid, the dealer shall be deemed to be in default. Provided that the Commissioner , may in respect of any particular dealer and for reasons to be recorded in writing extend the date of payment of the dues or allow such dealer to pay the same by installments and in that case the dealer shall not be deemed in default. (2) Where dealers is in default the Commissioner may in his discretion, direct , that in addition to the amount dues a sum not exceeding that amount shall be recovered form the defaulter by way of penalty. (3) Where a dealer is in default, the Commissioner may order that the amount due shall be recoverable as an arrear of land revenue and may proceed to realize the amount due a such. Bar of proceeding: