Demand notice and payment of tax etc.

22. (1) The amount of any tax assessed and the penalty imposed under this Act shall be paid by the dealer in the manner prescribed within a period of thirty days from the date of service of notice of demand in the prescribed form issued by the assessing authority for this purpose.

(2) A taxing authority who is required to recover any dues under this Act from an assessee, if satisfied that the assessee is unable to pay the whole of the amount due against him within the time allowed to him for payment, it may, with the prior approval of the officer incharge of the district by order in writing, extend the date of payment of such dues or allow him to pay the same by instalments against an adequate security or bank guarantee subject to payment of interest under the provisions of section 23.

(3) The Commissioner or an officer authorised by him in writing in this behalf, may, on an application made to him, modify an order passed under sub-section (2) or an order passed by him under this sub-section.

(4) Notwithstanding anything contained in section 33, any order passed under sub-section (2) or sub-section (3) shall not be appealable.