85.  Payment of tax on demand:-

(1)   Where any tax is payable in consequence of any assessment or other order under this Ordinance, the Deputy Commissioner shall serve upon the assessee, or any other person liable to any such tax on behalf of the assessee, a notice of demand in the prescribed form specifying the sum payable; and thereupon the sum so specified shall be paid to the credit of the Federal Government within the time specified in the said notice.

(2)   Notwithstanding anything contained in sub-section (1), where the assessee or any other person on whom a notice under the said subsection has been served makes an application for granting stay of payment of tax or for allowing payment in instalments, the Inspecting Additional Commissioner may, subject to the provisions of section 89, stay the payment of tax till such time as he thinks fit or allow the payment of tax in such installments as he may determine.