Amendment status not verified — confirm the current text below against the official source.
(I)Tax payable under this Act shall be paid in k~;;:~yt the manner hereinafter provided at such intervals as T~~ and may be prescribed. pcnalty. (2) Before any dealcr furnishes the returns required by sub-section (1) of section 8 Ize shall ,in the prescribed manner, pay into a Government Trea- sury the full amount of tax due from him under this Act according to such returns and shall furnish, along with the returns, a receipt from such treasury showing the payment of such amount: Provided that in respect of Kendu lcaves the said amount may be so deposited in threc equal monthly instalments, the receipt for the deposit of the first instalment being filed along with t ne returns. (3) If any dealer submits a revised return in accordance with sub-section (3) of section S and if the revised return shows a greater amount of tax to be due than was payabIc in zccordar:ce with the original return, it shall be ~ccompanicd by a receipt shofiing payment in the manner provided in sub-section (2) of' the excess amount. (4) The alfiount of tax- , . (a) due where the returns are furnished without receipt showing full payhent thereof ; or (b) assesscd under sub-sections (3), (4) and (5) of scction 10 less the su~li, if any, already paid by the dealer in respect of the said period ; or (c) assessed under sub-section (8) of section 10 together with the penalty directcd to be paid under the said sub-section, and the penalty, if any, imposed under s~b-sc ction (6) of section 10, shall be paid by the dealer into a G o v e r n h e n t Treasury by such date as lliay be specified in a notide issued by the Colhmissionel. ror this purpose and the date to bc sd specified shall not bc less- than .filrty days from the date of service of such notice. 388 THE ORISSA TAXATION (ON GOODS CARRIEP BY ROADS [Or. Act (5) If any a~ilount of tax together with penalty, if any, is not paid by the date fixed in the notice under sub-section (4, Ihe Colli~liissioner may direct that the dealer shall, in addition, pay by way of penalty a sum not exceeding one-half of the total amount due within such date not being less than thirty days frolfi the date of service of notice upon the dealer in this behalf: Provided that in the case of continuing default, the penalty may be levied in instdments from tihe to time so however as not to exceed one-half of the total amount due: Provided further that when a dealer has pre- sented an appeal under section 12, the C:ownissioner may, in his discretion, treat the dealer as not being in default so long as the appeal rernains pending. (6) The amount of tax together with the penalty, if any, which remains unpaid after the date specified in the notice issued under sub-section (4) or after the date specified in the notice under sub-section (q shall be recoverable as an arrear of land revenue. Refund