(1)the amount due by any person on account of any tax on the annual value of holdings, shall be deemed to be the amount entered in the register, the notice relating to which is published under section 94 unless the amount entered in such register is subsequently altered as provided in this Act, in which case the amount to which the assessment is so altered shall be deemed to be the amount due.(2)Such tax shall be payable in quarterly installments and every such installments shall be deemed to be due on the first day of the quarter in respect of which it is payable.
