Section 44(2) in The Police Enhanced Penalties Ordinance, 2005
(2)A registered dealer furnishing returns under sub-section (1) of section 31 shall pay in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered under the return along with the amount of penalty or interest or both payable by him under section 31 and shall furnish the receipt showing the payment of such amount.
