Section 19 in Punjab Sweets (Manufacture) Rules, 1955
19.
Subject to the provision hereinafter contained with respect to deferred payment on duty, the duty on sweets shall become due at the time when the sweets are issued from the licensed premises and the licensee shall at the time of making the return aforesaid pay to the Collector the amount appearing in the return to be due in respect of duty on sweets issued during the period to which the return relates.
