(1) Save as otherwise provided in this Act, any tax levied under this Act Time and manner of

1. (1) Save as otherwise provided in this Act, any tax levied under this Act Time and manner of shall be payable on such date, in such number of instalments, and in such payment of taxes. manner, as may be determined by regulations. (2) If any amount due is paid on or before the date referred to in sub-section (I), a rebate of five per cent of such amount shall be allowed.

shall be payable on such date, in such number of instalments, and in such payment of taxes. manner, as may be determined by regulations.

1. (2) If any amount due is paid on or before the date referred to in sub-section (I), a rebate of five per cent of such amount shall be allowed.