Instalment applications after due date barred; tax officer may accept part payments and decide coercive action. Applications for stay or for grant of instalments made after the expiry of the due date under section 220(1) cannot be entertained under section 220(3); however, the Income-tax Officer may receive part payments and, in his discretion, determine whether and what coercive measures to take. After issue of a recovery certificate the Officer can grant instalments under section 225(1). Where application of the law causes unintended hardship, the assessee may be advised to apply to the Board for relief under section 119(2)(b).