Payment of tax

(1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed. (2) A registered hotelier furnishing return as required by sub-section (1) of section 10, shall, first pay into a Government treasury, in the prescribed manner, whole of the amount of tax due from him according to such return. (3) A registered hotelier a revised return in accordance with sub-section (2) of section 10, which revised return shows that a larger amount of tax than already paid is payable shall first pay into a Government treasury the extra amount of tax. (4) The amount of tax— (a) (i) due when returns have been furnished without full payment thereof or (b) the amount of penalty levied under section 16, or (c) the sum (if any) forfeited to the State Government under section 16, shall be paid by the hotelier or the person liable therefore into a Government treasury by such date as may be specified in a notice issued by the assessing officer for this purpose, being a date not earlier than thirty days from the date of service of the notice: Provided that, the assessing officer may, in respect of any particular hotelier or person, and for reasons to be recorded in writing allow him to pay the tax, interest or penalty (if any) or the sum forfeited, by instalments. (5) Any tax, penalty or interest or sum forfeited, which remains unpaid after the date specified in the notice for payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue. (6) Notwithstanding anything contained in this Act or any other law for the time being in force, where any sum collected by a person by way of tax in contravention of section 11, is forfeited to the State Government under section 16 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected. (7) A refund of such sum or any part thereof can be claimed from Government by the person from whom it was realised by way of tax, provided that an application for such claim is made by him in writing in the prescribed form to the assessing officer, within one year from the date of the order of forfeiture. On receipt of any such application, the assessing officer shall hold such enquiry as he deems fit, and if he is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government treasury or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned.