Tax when payable

(1) Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Before any registered dealer furnished the return required by sub-section (1) of section 15, he shall in the prescribed manner, pay into a Government Treasury the full amount of tax due from him under this Act on the basis of such returns, and shall furnish along with the returns a receipt from such treasury in token of payment of such tax. (3) Where a revised returned is submitted by a registered dealer under sub-section (3) of section 15 and if the revised return shows a greater amount of tax to be due than was payable on the basis of the original return, the dealer shall pay the excess amount of tax in the manner provided in sub-section 2, and shall furnish along with the revised return a receipt in token of payment of such excess tax. (4) The amount of the tax due under provision of this Act – (a) in excess of payment already made under sub-section (2) and (3), or (b) where no payment has been made,