Provisional payment of tax

Every dealer, who has furnished a return under section 4, shall, within a period of three months from the 14th December, 1957, deposit in a lump sum the amount of tax due from him as calculated on the basis of his return, into a Government treasury or the State Bank of India and shall, within fifteen days of such deposit, send to the assessing authority a receipt of the treasury or the Bank, as the case may be, showing payment of the tax :