Amendment status not verified — confirm the current text below against the official source.
19. (1) The amount of holding tax specified in any notice of demand under section 10 or in any order communicated under section 11 or 12 shall be payable in four equal instalments. (2) The first instalment shall be paid within two months of the service of the notice of demand or communication of the order, as the case may be, and the subsequent instalments within such period from the due date of the first instalment as may be prescribed. (3) If any instalment is not paid within the time allowed under sub-section (2), the assessee shall be in default: Provided that when an assessee has presented an appeal under section 11, or an application for revision under section 12, the appellate or the revising authority, as the case may be, on application may, on such terms and conditions as it may specify, direct that the assessee shall be treated as not being in default.