Payment of Tax.

(1) The tax payable under this Act shall be paid in the prescribed manner. (2) The amount of tax due from enrolled persons for each year as specified in their certificate of enrolment shall be paid— (a) in respect of a person who stands enrolled before the commencement of a year or is enrolled on or before the 31st day of August of a year: Before the 30th day of September. (b) in respect of a person who is enrolled after the 31st day of August of a year: Within one month of date of enrolment.