Section 10(2) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(2)A person liable to pay the tax shall, before furnishing returns as required by Sub-section (1) of Section 7, pay into the [Government Treasury or any bank notified by Govt.] [Substituted by Act 12 of 2003 w.e.f. 1-4-2003.], in the prescribed manner, the whole of the amount of tax due from him according to such return.
