(1) Where -
(a) no appeal under Regulation 28 against the adverse assessment (including the specified sanctions) is lodged with the court within the period for lodging an appeal, or
(b) an appeal under Regulation 28 against the adverse assessment (including the specified sanctions) which has been lodged with the court within the period for lodging the appeal is withdrawn or abandoned,
then the specified sanctions, pursuant to Regulation 32(a) to (e) shall take effect -
(i) in case of subparagraph (a), on the day after the date of expiry of the period allowed for an appeal under Regulation 28, or
(ii) in case of subparagraph (b), on the day after the date of the withdrawal or abandonment, as the case may be.
(2) Where an appeal under Regulation 28 against the adverse assessment is lodged with the court within the period allowed for lodging the appeal, then the specified sanctions pursuant to Regulation 32(a) to (e), as confirmed or varied in the order, if any, shall take effect on the d
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