Keeping of accounts and submission of returns

(1) An owner shall keep such accounts and submit to the Assessing Authority either manually or electronically such returns at such intervals as may be prescribed. (2) The owner shall pay either manually or electronically the full amount of tax and surcharge due from him under this Act, in the prescribed manner before furnishing returns referred to in sub-section (1) and attach proof of payment with such returns: Provided that where the amount of passengers tax and surcharge is paid by way of adhesive, stamps, the treasury receipt for the purchase of such stamps shall be attached with the returns.