Section 35 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
35. Collection of assessed tax and penalties.
(1)Subject to provisions of sub-sections (2) and (4), where an amount of tax or penalty has been assessed under section 32 or 33, the Commissioner may not proceed to enforce payment of the amount assessed until two months after the date of service of the notice of assessment.(2)Where a person has made an objection to an assessment or part of an assessment and has complied with the condition, if any, to entertain such objection in the manner provided in section 74, the Commissioner may not enforce the payment of balance amount in dispute under that assessment until the objection is resolved by the Commissioner.(3)Nothing in this section shall stay any proceedings by the Commissioner or before a court for the recovery of-(a)any amounts due under this Regulation that are not the subject of a dispute before the Commissioner; or(b)any amounts due under this Regulation where the person has made an appeal to the Appellate Tribunal.(4)Notwithstanding anything contained in sub-section (1), where an amount of tax or penalty has been assessed by the Commissioner and he is satisfied that there is a likelihood that it may not be possible to recover the amount assessed if collection is delayed, the Commissioner may specify a date in the notice of assessment as the date on which collection of the amounts due and payable may commence which is earlier than two months after the date of service of the notice of assessment.
