(1) Subject to sub-sections (2) and (4) of this section, where an amount of tax or

penalty has been assessed under sections 32 or 33 of this Act, the Commissioner may

not proceed to enforce payment of the amount assessed until two months after the

date of service of the notice of assessment.

[(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

payment of balance amount in dispute under that assessment until the objection is

resolved by the Commissioner.]

(3) Nothing in this section shall stay any proceedings by the Commissioner or

before a court for the recovery of –

(a) any amounts due under this Act that are not the subject of a dispute before

the Commissioner; or

(b) any amounts due under this Act where the person has made an appeal to

the Appellate Tribunal.

(4) Notwithstanding sub-section (1) of this section, where an amount of tax or

penalty has been assessed by the Commissioner and he is satisfied that there is a

likelihood that it may not be possible to recover the amount assessed if collection is

delayed, the Commissioner may specify a date in the notice of assessment as the date

on which collection of the amounts due and payable may commence which is earlier

than two months after the date of service of the notice of assessment.