11. Payment and Recovery of tax.
(1) The tax under this Act shall be paid in such manner, in such installments, if any, and within such time, as may be prescribed.
(2) If default is made in making payment in accordance with sub-section(1)
(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the dealer or any other person or persons liable to pay tax under this Act; (ii) the dealer or any other person or persons liable to pay the tax under this Act shall pay a penalty equal to two and half per cent of such amount for each month subsequent to the first three months as aforesaid. Explanation. - For the purposes of clause (ii) the penalty payable for a part of a month shall be proportionately determined.
(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the dealer or any other person or persons liable to pay tax under this Act;
(ii) the dealer or any other person or persons liable to pay the tax under this Act shall pay a penalty equal to two and half per cent of such amount for each month subsequent to the first three months as aforesaid.
Explanation. - For the purposes of clause (ii) the penalty payable for a part of a month shall be proportionately determined.
(3) Notwithstanding anything contained in sub-section (2), the Commissioner may subject to such conditions as may be prescribed remit the whole or any part of the penalty payable in respect of any period by any dealer or person or class of persons.
(4) Any tax assessed, or any other amount due under this Act from a dealer or any other person or persons may without prejudice to any other mode of collection, shall be recovered as an arrear of Public demand or in accordance with the provisions contained in the schedule to the Sales Tax Act:
PROVIDED that where a dealer or any other person who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount, no proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or application for revision.