Section 49(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)Any amount specified as payable in a notice of demand under section 30 or in an order under sections 32, 33 or 34 shall be paid within the time, at the place and to the person mentioned in the notice or order, or if a time is not so mentioned, then on or before the first day of second month following the date of the service of the notice or order, and any assessee failing so to pay shall be deemed to be in default:Provided that, where an assessee has presented an appeal under section 31 if such assessee makes an application to the Agricultural Income-tax Officer supported by a certified copy of an order by the Assistant Commissioner or a certified copy of any entry in any register maintained by the Assistant Commissioner showing that such appeal has been presented for an extension of the period allowed for payment of the said tax until the appeal is disposed of, the Agricultural Income-tax Officer may, with the previous permission in writing of the Commissioner extend such period until the disposal of the appeal.
