(1) Subject to provisions of sub-sections (2) and (4), where an amount of tax or penalty has been assessed under section 32 or 33, the Commissioner may not proceed to enforce payment of the amount assessed until two months after the date of service of the notice of assessment.
(2) Where a person has made an objection to an assessment or part of an assessment and has complied with the condition, if any, to entertain such objection in the manner provided in section 74, the Commissioner may not enforce the payment of balance amount in dispute under that assessment until the objection is resolved by the Commissioner.
(3) Nothing in this section shall stay any proceedings by the Commissioner or before a court for the recovery of—
(a) any amounts due under this Regulation that are not the subject of a dispute before the Commissioner; or
(b) any amounts due under this Regulation where the person has made an appeal to the Appellate Tribunal.
(4) Notwithstanding anything contained in sub-section (1), where an amount of tax or penalty has been assessed by the Commissioner and he is satisfied that there is a likelihood that it may not be possible to recover the amount assessed if collection is delayed, the Commissioner may specify a date in the notice of assessment as the date on which collection of the amounts due and payable may commence which is earlier than two months after the date of service of the notice of assessment.
36. Every person liable to pay tax, interest, penalty or any other amount under this Regulation shall pay the amount to the Government Treasury of Andaman and Nicobar Islands, a branch in Andaman and Nicobar Islands of a bank prescribed under the rules, or at such other place or in such other manner as may be prescribed.
37. Where a person owes to the Commissioner tax, interest, or penalty and the person pays to the Commissioner or the Commissioner recovers some but not all of the amounts owed by the person, the amounts shall be treated as reducing the person’s obligations to pay—
(a) interest, penalty and tax owed under this Regulation; and
(b) interest, penalty and tax owed under the Central Sales Tax Act, 1956, in the above order.