21. Payment of tax/penalty on assessment/reassessment etc.
(1)The notice for payment, referred to in sub-section (6) of section 13 shall be in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 14 if the demand is arising from the assessment of tax made under section 14 and in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 14 if the demand is arising from assessment or reassessment of tax made under section 16.(2)The notice referred to in sub-rule (1) shall specify the date on or before which the payment of demanded amount should be made in the Appropriate Government Treasury, and the date on or before which the receipted challan should be furnished to the Appropriate Assessing Authority, in proof of payment of the demanded amount.(3)In cases wherein any amount is demanded by the Appropriate Assessing Authority by issue of an order, other than order of assessment or of reassement such order shall specify the date on or before which the payment should be made and the date on or before which receipted challan should be furnished to the Appropriate Assessing Authority, in proof of the demanded amount.(4)When the challan is furnished by the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or person from whom any amount is demanded, either by issue of a notice or an order, the Appropriate Assessing Authority shall cause to make the necessary entries in the office record wherever necessary and shall place the same challan in the assessment case record or other office record as the case may be.
