Payment of tax, etc

Payment of tax, etc.—

1. (1) The tax due, where the returns are furnished without full payment of tax, or where the returns are not furnished or are delayed, or where the return is accepted as self-assessment, shall be paid in the Government Treasury in the manner prescribed, at the time of furnishing the return or at the time of furnishing the delayed return or, as the case may be, within the time prescribed.
2. (2) When a dealer or person furnishes a revised return in accordance with the provisions of sub-section
3. (3) of section 20, and the amount of tax due according to the revised return exceeds the amount of tax due according to the original return, the dealer or person shall furnish with the revised return, a receipt of the Government Treasury showing that the full amount of the tax due as per the revised return has been paid.
4. (3) Any tax, penalty or interest or other sum payable under this Act shall be paid in such manner as may be prescribed.