Tax when payable

(1) Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Before any registered dealer furnishes the return required under sub-section (1) of section 7, 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 return, and shall furnish along with the return a receipt from such treasury showing payment of such tax. (3) Where a revised return is submitted by a registered dealer under sub-section (3) of section 7, 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 return a receipt from such treasury showing payment of such tax. (4) The amount of tax due under the provision of this Act:— (a) in excess of payment already made under sub-sections (2) and (3) or (b) where no payment has been made, shall be paid by the dealer by such date as may be specified, in the notice of demand and, where no such date is specified, it shall be paid within thirty days from the date of service of the notice.