186. Notice of demand for payment of interest by dealers

(1) After determining the amount of interest due from a dealer the appropriate assessing authority shall serve upon such dealer a notice in Form 30 directing him to pay the amount of interest due from him by the date specified in such notice and he shall also fix a date on which the dealer shall produce the receipted challan in proof of such payment.

(2) The appropriate assessing authority shall fix a date ordinarily not before thirty days from the date of issue of the notice referred to in sub-rule (1) for payment of interest due from a dealer according to such notice :

Provided that, where on account of delay in service of the notice in Form 30 the dealer is denied of the minimum time of thirty days for compliance with such notice, he may, on application, be allowed such further time as falls short of thirty days from the service of such notice.