Payment of Tax by enrolled persons

Payment of Tax by enrolled persons.-

1. (1) The tax payable under this Act by enrolled persons shall be paid in the prescribed manner. Provided that a person liable to be enrolled shall be deemed to have enrolled for the purpose of payment of tax under this Act, notwithstanding that he has failed to do so.]
2. (2) The amount of tax due from enrolled persons for each year as specified in their enrolment certificates shall be paid,-

[(a) in respect of a person who stands enrolled before the commencement of that year. Before 30th April of a year;

1. (b) in respect of a person who is enrolled after the commencement of a year. Within one month from the date of enrolment.]