Collection of assessed tax and penalties

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..... ssioner may not proceed to enforce payment of the amount assessed until two months after the date of service of the notice of assessment. 1 [(2) "Where a person has made an objection to an assessment or part of an assessment and has complied with the condition, if any, to entertain such objection in the manner provided in section 74 of this Act , the Commissioner may not enforce the paymen .....

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..... ue and payable may commence which is earlier than two months after the date of service of the notice of assessment. ---------------------- 1. Substituted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013 , before it was read as, "(2) Where a person has made an objection to an assessment or part of an assessment in the manner provided in section 74 of this Act, .....

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