(2)[ Where any amount is required to be paid to the credit of the Central Government under [sub-section (1) or sub-section (1-A), as the case may be,] [ Substituted by Act 10 of 2000, Section 82, for sub-Section (2) (w.r.e.f. 20.9.1991).][and which has not been so paid, the proper officer may serve on the person liable to pay such amount, a notice requiring him to show cause why he should not pay the amount, as specified in the notice to the credit of the Central Government.
