Hi nauna,
Please refer below sample.
Use javascript instead of  code behind.
HTML
<div>
    <asp:TextBox ID="txtVal1" runat="server" />
    <audio id="audio" runat="server">
        <source src="audio/Kalimba.mp3" type="audio/mp3">
        Your browser does not support this audio element.
    </audio>
</div>
<script type="text/javascript">
    window.onload = function () {
        setInterval(PausePlaySound, 10000);
    }
    function PausePlaySound() {
        var audio = document.getElementById('audio');
        var val = document.getElementById('txtVal1').value;
        if (val == "1") {
            audio.play();
        }
        else if (val == "2") {
            audio.pause();
        }
    }
</script>