Provisional assessment and collection of contribution

(1) Every employer liable to pay contribution under section 7 shall, pending determination of the amount due from him under section 13 pay on or before the 10th day of each month an amount equivalent to one-twelfth of the amount payable annually by him under the said section. (2) The contribution due from a self-employed person for a month shall become payable on or before the 5th day of the succeeding month. (3) Where the contribution under sub-section (1) is not paid on or before the due date, the Chief Executive Officer or any officer of the Board authorized by it in this behalf, shall issue a notice to the employer showing the amount in 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. (4) The amount, paid under sub-section (1) by an employer shall be adjusted against the amount determined under section 13 for that year.