Amendment status not verified — confirm the current text below against the official source.
Every person liable to pay tax shall, within thirty clays from the date of entry of any goods into any local area for consumption or use therein, pay, in the prescribed manner, into a Government Treasury or the Reserve Bank of India. the full amount of tax payable by him under section 4: Provided that if such person has paid any amount as security under section 9 in respect of any goods, and the tax payable in respect of such goods does not exceed the amount of such security, such person shall not be required to make any payment of tax under this section.