Section 13(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(2)Before any dealer furnishes the returns required by Sub-section (1) of Section 8 he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax due from him under this Act according to such returns and shall furnish, along with the returns, a receipt from such treasury showing the payment of such amount :Provided that in respect of Kendu leaves the said amount may be so deposited in three equal monthly instalments, the receipt for the deposit of the first instalments being filed along with the returns.
