(1)In sub-section (1) of Section 24 of the said Act, the words "for each month, on or before the end of the next following month" shall be substituted by the words "for each quarter, on or before the end of the month following the end of the quarter".(2)The words "monthly return" in sub-section (1) shall be substituted by the words "quarterly return",(3)Clause (a) of sub-section (9) shall be substituted in the following way, namely:-"(a) Every dealer, other than a dealer permitted to pay tax under Section 15, shall deposit the tax payable in respect of every month on or before the fifteenth day of the following month in such manner as may be prescribed and shall furnish the proof of payment in the form and manner prescribed."
