10. Payment of tax

(1)The tax shall be paid in the manner hereinafter provided.

(2) A person liable to pay the tax shall, before furnishing returns as required by sub-section (1) of Section7, pay into the Government Treasury, in the prescribed manner, the whole of the amount of tax due from him according to such return.

(3)The amount of –
(i)the tax due, where return has been furnished without full payment thereof;
(ii)the difference in the tax assessed under Section 8 or reassessed under Section 9 for any period, and the sum already paid by the person in respect of such period; and

(iii)the penalty, if any, levied under Section 18, shall be paid by the person into the Government Treasury by such date, which shall be after twenty one days from the date of service of the notice, as may be specified in the notice issued by the assessing authority for this purpose

(4) Any tax or penalty which remains unpaid after the date specified in the notice for payment, shall be recoverable as if it were an arrear of land Revenue