(1) Tax shall be paid in the manner herein provided and at such intervals as may be prescribed.

(2) A registered dealer furnishing returns under sub-section (1) of section 31 shall pay in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered under the return along with the amount of penalty or interest or both payable by him under section 31 and shall furnish the receipt showing the payment of such amount.

(3) A registered dealer furnishing a revised return in accordance with sub -section (3) of section 31, which shows that a greater amount of tax is due than was paid or payable in accordance with the original return, shall furnish along with the return a receipt showing payment of the differential amount in the manner provided in sub-section (2).

(4) (a) The amount of tax due where the return or revised return has been filed without full payment of tax due shall be paid forthwith.

(b) The amount of tax,-

(i) assessed under section 37, section 38 and section 39 less the sum already paid in respect of such period together with interest , if any, required to be paid and the penalty , if any, imposed, to be paid under sub-section (7) of section 39;

(ii) the amount of penalty imposed under any other provision of the Act ; or

(iii) any other amount due under the Act,

shall be paid by the person or dealer or the person liable therefor in the manner prescribed within thirty days from the date of service of the notice issued by the Assessing Authority in respect thereof.

(5) Where any dealer fails to make payment of tax assessed or interest levied or penalty imposed on him or any other amount due from him under the Act within 30 days of the date of service of the notice of demand, the Assessing Authority may , after giving the dealer a reasonable opportunity of being heard, direct that such dealer shall, in addition to the amount due, pay by way of penalty, a sum equal to 2% of such amount of tax, penalty, interest or any other amount due, for every month, for the period for which payment has been delayed by him after the date on which such amount was due to be paid.

(6) The amount that remains unpaid after the due date of payment in pursuance of the notice issued under sub-section (4) or sub-section (5) shall on the issue of Certificate in the prescribed form to the Deputy Commissioner (Recovery), be recoverable as arrears of land revenue. The copy of the said certificate shall be forwarded to the defaulter on his last known address:

Provided that the Commissioner or any other officer not below the rank of Assessing Authority, authorized in writing by the Commissioner may on an application in the prescribed form extend the date of payment specified in the Notice of demand or allow such defaulter to pay demand in instalments subject to such conditions including the payment of interest and furnishing of a security, as the officer may consider necessary.

(7) Any question as to whether a tax or any other sum is recoverable under the Act and the person from whom it is due shall be determined by the Assessing Authority.

(8) A certificate under the signature of the appropriate authority shall be final and conclusive proof both as to the amount of tax which is due and as to the person from whom it is due.

(9) For the purpose of recovery of tax and any other sum payable under the Act, the taxation authorities shall exercise the powers vested in the authorities under the Jammu and Kashmir Land Revenue Act, Samvat 1996, as specified hereinafter and all the provisions of the said Act shall so far, as they may, apply to the recovery of arrears specified in the Certificate as amended from time to time:

(a) the Commissioner shall exercise the powers vested in Divisional Commissioner ;

(b) the Deputy Commissioner(Recovery) shall exercise the powers vested in Collector; and

(c) the Assessing Authority shall exercise the powers vested in Assistant Collector 1st Class.

(d) the Commercial Taxes Officer posted in the Recovery Wing shall exercise the powers vested in Assistant Collector 1st Class within such area as may be specified by the Commissioner from time to time.

(10) Where in pursuance of sub-section (6), any proceeding for the recovery as arrears of land revenue of any tax, penalty, interest or part thereof or any other amount remaining unpaid , have been commenced and the amount of tax, penalty, interest or any other amount is subsequently enhanced or reduced as a result of any assessment made or order passed in the appeal, revision or rectification under the Act, the Assessing Authority may , in such manner and within such period as may be prescribed, inform the dealer and the authority by whom or under whose order the recovery is to be made and there upon such proceeding may be continued as if the amount of tax, penalty, interest, or such other amount as modified, enhanced or reduced, had been substituted for the tax, penalty, interest or other amount which was to be recovered under sub-section(6).