(i)where an order has been passed under Section 46 or Section 47 the sum payable by the dealer or person as a consequence of this order shall be paid by the dealer or person within thirty days from the date of service of such order on him and he shall within the said period produce or send the Challan in Form 26 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. F-A-5-7-2006-1-V (40), dated 14-0-2006.] in Form 26-A in proof of payment of such sum to the Appropriate Assessing Authority;
