(1) The amount of tax Payment of tax.
(a) payable, where the returns are furnished under subsection (1) of section 8 without receipt showing full payment thereof, or the sum, if any, (6) assessed under section 9, les8s already paid by the dealer, penalty to be paid under subshall, together with any section (3) of section 9, be paid by the dealer into a Government treasury or the Reserve Bank of India by as may be specified authority for this purpose and the date to be so specified shall be not less than thirty days from the date of service of sucn notice such date notice issued by the prescribed in a
Provided that the prescribed authority may, in respect or any particular dealer and for reasons to be writing, extend dealer to pay the tax payable and the penalty, if any, direc ed to be paid, by instalments.
recorded in the date of such payment or allow 8ucn The West Bengal Sales Tan Act, 1954.
IV of 1964.]
(Sections 11--13.)
(2) Any amount of tax or penalty which remains unpaid after the date specified in the said notice shall be recoverable as an arrear of land-revenue.