Insertion of sections

After section 5 of the principal Act, the following sections 5-A, 5-B, 5-C and 5-D shall be inserted, namely:— "5-A. Payment of tax and returns.—(1) Tax payable under the Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.

1. (2) Every dealer shall furnish such returns by such dates and to such authority as may be prescribed.
2. (3) Before a dealer furnishes the return required by sub-section (2), he shall, in the prescribed manner, pay into a Government Treasury or the State Bank of India, or at the office of Assistant Excise and Taxation Commissioner or Excise and Taxation Officer-in-charge of the District, the full amount of tax due from him under the Act according to such [text cut off in source]"