Tax when payable.

(1) Tax payable under this Act shall be paid in the manner herein after provided. (2) Before any registered dealer furnishes the returns required by sub-section (1) of section 8, 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 return is submitted by a registered dealer under sub-section (3) of section 8, 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 such excess tax. (4) The amount of tax due under the provisions of this Act. (a) in excess of payments already made under sub-section (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.