Section 44(4)(b) in The Police Enhanced Penalties Ordinance, 2005
(b)The amount of tax, -(i)assessed under section 37, section 38 and section 39 less the sum already paid in respect of such period together with interest , if any, required to be paid and the penalty , if any, imposed, to be paid under sub-section (7) of section 39;(ii)the amount of penalty imposed under any provision of the Act ; or(iii)any other amount due under the Act, shall be paid by the person or dealer or the person liable therefor in the manner prescribed within thirty days from the date of service of the notice issued by the Assessing Authority in respect thereof.