(1)Tax payable under this Act shall be paid in such manner and at such intervals as may be prescribed:Provided that different intervals may be prescribed for different categories of dealers.(2)Any payment of tax made under sub-section (1) shall be accompanied by a statement in the prescribed form of the turnover of sales or of purchases in respect of which the tax is paid.(3)Every registered dealer and every dealer who may be required so to do by the Assessing Officer by notice issued in the prescribed manner shall furnish in addition to the statement or statements if any furnished under sub-section (2) an annual return in the prescribed form accompanied by such statement as may be prescribed within such time as may be prescribed.Provided that the State Government may be rules framed in this behalf require any dealer or class or classes of dealer to file apart from the annual return, a quarterly return in such form, in such manner and within such time limit as may be prescribed.(4)If any dealer has not furnish a return within the time allowed under sub-section (3) or, having furnished a return under that sub-section, discovers any omission or other error therein, he may without prejudice to the charge of any interest or penalty under Chapter VI furnish a return or a revised return, as the case may be, at any, time before the assessment is made and such return shall be accompanied by receipt showing payment of tax due, if any, on the basis of such return.(5)Every return under this section shall be signed and verified in the prescribed manner,-(a)In the case of an individual, by the individual himself, and where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs by his guardian or by any other person competent to act on his behalf.(b)In the case of a Hindu undivided family by the kerta and where the karta is absent from India or is mentally incapacitated from attending to his affairs by any other adult member of such family;(c)In any case of a company or local authority, by the Principal Officer thereof;(d)In the case of any other association, by any member of the association or the Principal Officer thereof; and(e)In the case of any other person, by that person or by some person competent to act on his behalf.
