Amendment status not verified — confirm the current text below against the official source.
Mede of recovery—(1) Hf the demand in respect of any dues nner this Act is not paid on or before the date specifled as afore- said the: dealer shall be deemed to be in default: Provicerl that the Commissioner may, in respect of any parti- cular desler and for reasons to be recorded in writing extend the date of paynmient of the dues or allow such desler to pay the same hy instatments and in that case the dealer shall not be deemed to tre ini cl fault. 12 (2) Where a dealer is in defait, the Commissioner may, in his diserefion, direct hat, in addition ta the amount duc, @ sum not exceeding that amount shall be recovered fram the <defaulter by way af penalty. (3) Where 2 dealer is in default, the Corumissioner may order that the amount duc shall be reenverable as an arrear of land revenue and may preceetl to realise lhe amount duc as such.