(1)Where any tax or penalty is payable in consequence of any order passed under or in pursuance of the provisions of this Act, the Profession Tax Assessing Authority shall serve on the person concerned a notice of demand in the prescribed form specifying the amount so payable.(2)The amount of tax or penalty as specified in such notice shall be paid by such date as may be specified therein and where no date is specified, it shall be paid within thirty days from the service of the notice of demand.
