Recovery by Assessing Officer

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....ion made by the assessee, before the expiry of the period of thirty days, or during the pendency of appeal with the Commissioner (Appeals), extend the time for payment, or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case. (3) An assessee shall be deemed to be in default, if the tax arrear is not paid within the time allowed u....