Section 44(6) in The Police Enhanced Penalties Ordinance, 2005
(6)The amount that remains unpaid after the due date of payment in pursuance of the notice issued under sub -section (4) or sub-section (5) shall on the issue of Certificate in the prescribed form to the Deputy Commissioner (Recovery), be recoverable as arrears of land revenue. The copy of the said certificate shall be forwarded to the defaulter on his last known address:Provided that the Commissioner or any other officer not below the rank of Assessing Authority, authorized in writing by the Commissioner may on an application in the prescribed form extend the date of payment specified in the Notice of demand or allow such defaulter to pay demand in installments subject to such conditions including the payment of interest and furnishing of a security, as the officer may consider necessary.
