Recovery of tax.Rule 37

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....the person for such an amount shall constitute a demand for payment of the amount stated in the assessment by the time stipulated in the notice of assessment. (2) On an application made before the expiry of the due date under section 35 of this Act, the Commissioner may, in respect of any dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by ....

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....feiture of the whole or any part of the security. (5) Where any security tendered for the purposes of this Act is to be sold, it shall be sold in the manner stipulated in section 63 of this Act. 2[(6) Where any amount of tax, interest or penalty, composition money or other amount due under this Act is recoverable in accordance with the provisions of clause (b) of sub-section (3), the Commissio....

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....hment and sale of immovable property of the certificate- debtor; (c) arrest of the certificate-debtor and his detention in prison for a period of fifteen days; (d) appointing a receiver for the management of the movable and immovable properties of the certificate-debtor (7) The Commissioner may serve upon the defaulter the recovery certificate under sub-section(6), notwithstanding that proce....

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....a petition denying his liability in whole or in part. (10) The Commissioner shall hear the petition, take evidence, if necessary, and determine whether the certificate-debtor is liable for the whole or any part of the amount for which certificate was signed. (11) Where any proceedings for the recovery of any tax, interest or penalty, composition money or other amount due remaining unpaid have....