190. Payment of the modified amount of tax, penalty and interest due from a dealer

Where any amount of tax, penalty or interest due from a dealer or a casual trader proceedings for the recovery of which have not been commenced under section 52, is modified in consequence of an order passed on re-assessment, re-determination, appeal, review or revision, the appropriate assessing authority shall serve upon such dealer or casual trader, as the case may be, a notice in Form 33 specifying therein the modified amount of tax, penalty or interest remaining due from him on the date of such order, the date by which payment of such amount remaining due is required to be made by him and the date by which a receipted copy of challan as proof of payment of such amount is to be furnished to the assessing authority.