22. Due date for Payment of Tax

(1) The tax payable in respect of a tax period along with a return and the tax assessed under the Act shall be payable in such manner and within such time as may be prescribed.

(2) If any dealer fails to pay the tax due on the basis of return submitted by him or fails to pay any tax assessed or penalty levied or any other amount due under the Act, within the time prescribed or specified there for, he shall pay, in addition to the amount of such tax or penalty or any other amount, interest calculated at the rate of one and quarter (1.25%) percent per month for the period of delay from such prescribed or specified date for its payment. The interest in respect of part of a month shall be computed proportionately and for this purpose, a month shall mean a period of 30 days.

(3) The Central Government or the State Government or an industrial, commercial or trading undertaking of the Central Government or of the State Government or a local authority or a statutory body or a company registered under the Companies Act, 1956 or any other person notified by the Commissioner, shall deduct from out of the amounts payable by them to a dealer in respect of works contract executed for them, an amount calculated at such rate as may be prescribed and such contractee deducting tax at source shall remit such amount in the manner prescribed.”

Provided further that no deduction shall be made from any amounts paid as consideration to any subcontractor if tax was already deducted by the contractee.

(3-A) Notwithstanding any thing contained in sub-section (3), in the case of a dealer, executing works contract for Government or Local Authority, wherever tax at the rate of 5% (five percent ) is added separately to the estimated value of the contract, such tax shall be collected by the contractee and remitted in the manner as may be prescribed.

(3-B) Every Film Processing Laboratory by whatever name it is called shall collect tax at source a t the rates as may be prescribed for this purpose, from the film producers opting for payment of tax under sub-section (8A) of section 4 and remit the tax so collected on the immediate next working day from the date of such collection in the manner as may be prescribed.

(3-C) The Food Corporation of India and the Civil Supplies Corporation, Telangana Unit, shall collect tax at source on the sale of rice effected by the rice millers to them at the rates prescribed under the relevant Schedule under the Act and remit the tax so collected to the State Government on the immediate next working day from the date of collection in the manner as may be prescribed.

(3-D) The Distilleries and Breweries, shall collect tax at source on the sale of old empty bottles effected by the dealers to them at the rates prescribed under the relevant schedule under the Act and remit the tax so collected to the State  Government on the immediate next working day from the date of collection in the manner as may be prescribed.

(4) Any authority or person deducting any sum in accordance with the sub-section (3) or sub section (3-A) or sub-section (3-B)or sub-section (3-C) or sub- section (3-D) shall pay within the prescribed time, the sum so deducted to the credit of the State Government. If the authority or the person does not deduct or after deducting fails to pay tax as required by this Section, he shall be deemed not to have paid the tax within the time he is required by or under the provisions of this Act to pay it and all the provisions of this Act including the provisions relating to interest shall apply mutatis mutandis to such unpaid tax.

(5) Where a VAT dealer paid entry tax on any goods under Andhra Pradesh Entry Tax on entry of Motor Vehicles into Local Areas Act 1996 and Andhra Pradesh Tax on Entry of goods into Local Areas Act 2001, such amount shall be adjusted against VAT payable provided the credit for input tax is not restricted under *(….) Section 13 of the Act.

(6)(a) The Deputy Commissioner, on an application made by a VAT dealer or any other dealer, permit the payment of any tax, penalty or other amount due under the Act in such instalments within such intervals and subject to such conditions, as he may specify in the said order, having regard to the circumstances of the each case;

(b) Where such payment in instalments is permitted, the dealer shall pay in addition to such tax, penalty, instalment or other amount, interest at the rate of one and quarter (1.25%) percent per month for the amount for the period from the date specified for its payment on the instalments so permitted.

(7) Omitted.