Payment of tax and returns

Payment of tax and returns.--(1) Tax payable under this Act shall be paid in the manner hereinafter provided.

1. (2) Every person liable to pay tax under this Act shall furnish to the prescribed authority such returns as may be prescribed.
2. (3) A separate return shall be furnished every fortnight, one pertaining to the period from the first to the fourteenth of the month and the other for the period from the fifteenth day of the month to the end of the month.
3. (4) The return for each period shall be submitted within seven days of the close of the period to which it pertains: Provided that the prescribed authority may, for reasons to be recorded in writing, extend the time for furnishing of the returns by a period not exceeding thirty days.
4. (5) Tax payable under this Act for fourteen days shall be paid in advance by the proprietor of a touring cinema into a Government treasury or the Reserve Bank of India at least forty-eight hours before the commencement of the first show on the first of the fourteen days for which the tax is due. The Treasury or Bank receipt showing the payment of tax shall be sent to the prescribed authority or such other officer as the prescribed authority may direct, so as to reach him before the commencement of the first show on the first of the fourteen days for which tax has been paid.
5. (6) Before the proprietor of any permanent cinema premises furnishes the returns required by sub-section (3), he shall, in the prescribed manner pay into a Government treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such returns, and shall furnish alongwith the returns a receipt from such treasury or bank showing the payment of such amount.
6. (7) If the person liable to pay the tax discovers any omission or other error in any return furnished by him, he may, at any time before the date prescribed for the furnishing of the next return by him, submit a revised return and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner hereinbefore provided.
7. (8) Every proprietor of cinema premises shall maintain such account of shows held as may be prescribed.