Provisional assessment and collection of advance contribution

(1) Every person liable to pay 'contribution under section 4 shall, pending determination under section 12 of the amount due from him, pay every month by way of advance contribution an amount equivalent to one-twelfth of the amount payable annually by him according to the latest determination under the said section: Provided that the provisions of this sub-section shall not apply to the payment of contribution by a fisherman or a dealer or the owner of a prawn filtration area or a fish farm for the period of three years from the commencement of this Act under the proviso to subsection (1) or sub-section (2) or sub-section (5) of section 4, as the case may be. (2) The advance contribution for a month shall become payable on or before the 5th day of the succeeding month. (3) Where the advance contribution is not paid on or before the due date, the Fisheries Officer or any officer of the Board authorised by it in this behalf, shall issue a notice to the defaulter showing the amount of arrears, and if the amount is not paid within fifteen days of the receipt of such notice, it may be recovered in the same manner as arrears of public revenue due on land under the Revenue Recovery Act for the time being in force. (4) The amount paid under this section for an year shall be adjusted against the amount determined under section 12 for that year.