Provided that the authority to whom the tax is payable may permit such manufacturer or dealer to pay the proportionate tax for each quarter.

Time, etc., for payment of tax [(1)]1 The time at which, the manner in which, and the authority to whom, the tax payable under this Act shall be such as may be prescribed. [(2) If the owner fails to pay any amount of tax in the manner and within the time prescribed under sub-section(1), he shall subject to such conditions and exceptions as may be prescribed be liable to pay interest at such rate as the State Government may, from time to time, by notification, specify, on the amount to be paid from the date on which such payment is due till such amount is actually paid.]2