Section 49 in The Maharashtra Agricultural Income Tax Act, 1962
49. Tax when payable.
(1)Any amount specified as payable in a notice of demand under section 30 or in an order under sections 32, 33 or 34 shall be paid within the time, at the place and to the person mentioned in the notice or order, or if a time is not so mentioned, then on or before the first day of second month following the date of the service of the notice or order, and any assessee failing so to pay shall be deemed to be in default:Provided that, where an assessee has presented an appeal under section 31 if such assessee makes an application to the Agricultural Income-tax Officer supported by a certified copy of an order by the Assistant Commissioner or a certified copy of any entry in any register maintained by the Assistant Commissioner showing that such appeal has been presented for an extension of the period allowed for payment of the said tax until the appeal is disposed of, the Agricultural Income-tax Officer may, with the previous permission in writing of the Commissioner extend such period until the disposal of the appeal.(2)If any assessee makes an application within the time mentioned in the notice of demand under section 30 for being allowed to pay the tax due by instalments, the Agricultural Income-tax Officer may, by order in writing, allow the assessee to pay the tax due in instalments not exceeding four in number, at such intervals as the said officer may fixProvided that, if on being allowed to pay the tax due by instalments, the assessee defaults in the payment of any one instalment, he shall be deemed to be a defaulter in respect of the total remaining amount of the tax due.Notes. - This section inter alia provides for the recovery of the tax. The amount payable under section 30 must be paid within the time and at the place mentioned in the notice or order. If the time is not indicated then the amount should be paid on or before the first day of second month, following the date of the service of the notice or order and any assessee failing to pay shall be deemed to be in default. Payment in instalment of tax is allowed if the assessee makes an application within the time mentioned in notice of demand.
