199. Payment of instalment to be made within fifteen days.
- Every person liable to pay any sum assessed upon him shall within fifteen days after the day upon which such instalment becomes due pay or tender such instalment to the Tax Collector. The Tax Collector shall grant a receipt in Form No. 27 for all payments made to him and shall at the time of granting the receipt make an entry in the Daily Collection Register in Form No 28. A Demand and Collection Register shall be maintained in Form No. 29.
