46. Notice for payment of tax or any amount due but not paid according to return. -
Where a dealer has furnished a return or revised return under section 20, but has not first paid into the Government treasury the whole of the amount of tax, interest, late fee and penalty due or the extra amount due according to such return, or as the case may be, the revised return, as required under section 32, the Commissioner may by notice in Form 213 served on him require him to pay forthwith the amount due from him according to the return or, as the case may be, the revised return.