( 1) The tax assessed or an)( other amount demanded under th1s Act shall be paid in such manner and 111 such instalments, if any, and within such time, as may be specified in the notice of demand, not bemg less than twenty-one days from the date of service of the not1ce. If default is made in paying according to the notice of demand, the whole of the amount outstandmg on the '-- 54 date of the default shall become Immediately due and shall be a charge on the properties of the person or persons hable to pay the tax or ether amount under thiS Act :
Provided that the time-hmit of twenty-one days for a notice under this sub-sectiOn shall not apply to casual traders.
(2) Any tax assessed or any other amount due under this Act from a dealer or other person may, without prejudice to any other mode of recovery, be recovered-
(a) as if it were an a1 rear of land revenue ;
(b) on application to any Magistrate, by such MagJ~tlate as 1f it were a fine 1mpo~ed by b1m :
Provided that no proceeding> for such recove1 y shall be taken 01 contmucd as long as such deale! 01 other person has, 111 1 egard to the payment of such tax or other amount, as the case may be, complied with an order by any of the authont1es to whom he has appealed or apphed for revision, under the prov1£10ns of th1s Act.
(3) If the tall. assessed or any other amount due unde1 ti11S Act or any mstalment the1eof is not pa1d by any dealer or other person Withm the tune specified therefor in the notice of demand or 111 the order permittmg payment 111 mstalments or Within the time allowed for its payment by the appellate or revJsmg authority, the dealer or othe1 person shall pay, by way of penalty, 111 the manner prescnbed, m addition to the amount due a sum equal to-
(a) half per cent of ~uch amount for each month or part thereof f01 the first three months after the date specified for its payment,
(b) one per cent of such amount for each month or part thereof ~ubsequent to the first tluee months aforesaid.
2 t Recovery of penalry.-Penalty payable under this Act ~hall be deemed to be tax unde1 th1~ Act for the pm pose of collection and 1 e.
covery, and shall be recoverable Without prejudice to the imt1tution of any proceedmg for an offence under this Act.