(5)Where in the case of a dealer the amount of tax-(a)assessed for any period under section 19, 41 or 50; or(b)reassessed for any period under section 44,exceeds the amount of lax already paid under sub-section (1), (2) or (3) of section 47 by the dealer in respect of such period by more than twenty per cent, of the amount of tax so paid, the dealer shall be deemed to have failed to pay the tax to the extent of the difference between the amount so assessed or reassessed as aforesaid and the amount paid.
