(1)Every land-holder registered under section 6 shall file with the Assessing Authority having jurisdiction returns for the prescribed period in such form and manner and within such time as may be prescribed and shall also pay tax on that part of the annual value estimated and disclosed in the return which is proportionate to the period covered by such return:Provided that the said time may, on an application being made by the land-holder and for sufficient reasons, be extended by a period not exceeding thirty days by the Assessing Authority:Provided further that the State Government may, by Notification in the Official Gazette, require any land-holder or class of land-holders to pay tax at intervals shorter than those prescribed under this sub-section and in such a case tax shall be deposited at such intervals.(2)Every return shall be accompanied by a treasury receipt or receipt of any Scheduled Bank authorised to receive money on behalf of the State Government showing the deposit of the amount of a tax calculated by the land-holder for the prescribed period.(3)On the discovery of any error or omission, a revised return for a prescribed period may be filed by a land-holder before the expiry of the time prescribed for filling of the next return.(4)The amount of tax paid by a land-holder under sub-section (1) shall be provisional and subject to adjustment at the time of assessment.
