Amendment status not verified — confirm the current text below against the official source.
Tax when payable—(1} Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Before any registered dealer furnishes the return required under sub-section (1} of section 7, he shall, In the Preseribed manner, pay into a Government Treasury the full amount of tax due from him under this Act on the basis of such return, and shall furnish along with the return a receipt from such treasury showing payment of such tam. : , (3) Where a revised return is submitted by a registered dealer under sub-section (3) of section 7, and if the revised return shows a frester amount of tax to be clue than was payable on the basis of the original return, the dealer shall pay the execss amount of tax in the manner provided in sub-section (2) and shali furnish along with uh {4} The amount of tax due under the provision of this Act :— (3) in excess of payment already made under sub-sectlons (2} and (3) or {b) where no payment has been made, shall be paid by the dealer by such date as may be specified, in the notice of demand and, where oo such date is specified, it shall be paid within thirty daya from the date of service of the notice.