Submission of returns

(1) The holder liable to pay tax under section 4 shall, in respect of every specified mineral, deliver or cause to be delivered to the Taxation Officer a return in such form and in such manner and at such intervals as may be prescribed. (2) Different intervals may be prescribed in respect of different specified minerals. (3) If any holder having furnished a return under this section discovers any omission or incorrect statement therein he may furnish at any time before the amount of tax is assessed a revised return.