Amendment status not verified — confirm the current text below against the official source.
Consequences of failure to pay tax within thirty days. - If the person li- able for the payment of any tax does not within thirty days from the service of the notice of demand under sub-section (2) or sub-section (4) of Section 135, or under Section 136, pay the same, the tax together with the costs of recovery shall be re- coverable in the manner provided hereinafter. Section 138