Amendment status not verified — confirm the current text below against the official source.
The amount of tax due from the assesqei for tach year as spccificd in their W b ~ w t a i n enrolment &rtificales shall be paid in the prescribed manner- asepltt~. '(a) before 30th June, in respect of an as;essee who slands enrolled besore the commencement of a year or is enrolled on or before the 3 1st May of a year ; and Ib) within onc month of the date of enrolment in respecl of an assessee who 1s enrolled after the 31st May of a year. come~uen~ 11. (1) If an assessee (not being an oficer of the State Government or the Central of ffillure to Government) fails to pay tax as rcquired by or under this Act, he shall without dcdnaar lo prejudice to any other qnsequcnces and liabilities which he may incur, be dcerned to P.rtax' ba an assessee in default iq rcspcct of such tax. , L . ' (2) Without prejudice Io the provisions of sub-section ( I ) , an. assessec rcferred to in that sub-section shall be liable to pay simple intetcst at two percentum of-the amount of tax due for each month or part thcrcof for thc period for Which the tax remains unpaid. (3) If an onrolled person fail4 to pay a c tar a s requircd by or under Ihis kct, he shall be liable to pay simple intcrcst at lhc rate and in the manner laid down in sub-section (2).