(4)Any tax assessed, [or any interest levied, or any penalty imposed,] [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.] or any other amount due under this Act from a Dealer or any other person or persons may without prejudice to any other mode of collection be recovered as an arrear of public demand or in accordance with the provisions contained [in the Schedule E of VAT Act] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.]:Provided that where a Dealer or any other person who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount, no proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or application for revision.
