96. Manner of payment of tax, interest, penalty, etc.
- Where the manner of payment of any tax, interest or penalty payable by a person, or any sum determined by the Commissioner in compounding any offence under this Act, is not provided specified elsewhere in the Act, such tax, interest, penalty or sum shall be paid into a Government Treasury in the manner prescribed:Provided that the Government may, be notification, specify such different manner of payment of tax, interest, penalty or sum payable under this Act in respect of any individual dealer or class of dealers.
