அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
Every registered person shall, notwithstanding that no assessment has been made on such person for the relevant quarter, pay–
(a)
the levy payable for the first month of that quarter on or before the twentieth day of the second month of that quarter;
(b)
the levy payable for the second month of that quarter on or before the twentieth day of the third month of that quarter;
(c)
the levy payable for the third month of that quarter on or before the twentieth day of the month immediately succeeding the end of the relevant quarter, to the Commissioner-General, in such manner as may be specified by him.
(2)
Any levy not paid as set out in subsection (1) shall be in default and the registered person by whom such levy is payable or where any levy is payable by more than one person, each such person shall be deemed to be a defaulter for the purposes of this Act.