If the tax officer has sent a penalty to a person under the Act, he must give a period of 35 days to recover the amount of the penalty from that person and if no evidence of depositing money is received within that period, the tax According to the notification of the officer, the warehouse or the official appointed by the Government of Nepal, in accordance with the working system of the prevailing Nepalese law, if such tax payer has to be accounted for, it will also collect the account.