Section 70

Subject to the provisions of section 75, tax for any year of assessment levied in accordance with section 8A, 34, 35 or 35A shall, notwithstanding any objection, review or appeal against the assessment on which the tax is levied, be payable at the place stated in the notice of assessment under section 65 within 30 days after the service of the notice:

Provided that this subsection does not apply to payment of tax on the basis of estimate of chargeable income or return as required under section 69A.

The Collector may, in his discretion and subject to such conditions, including the imposition of interest, as he may impose, extend the time limit within which payment is to be made.