Return and payment of tax

Return and payment of tax

1. (1) Every proprietor shall submit to such authority, in such form, and within such time, as may be prescribed, a return showing the amount of payments for admission received by him and the amount of tax collected and paid by him.
2. (2) Every such return shall be verified in the prescribed manner.
3. (3) The proprietor shall, along with the return, pay into the Government treasury the full amount of tax due according to the return.