Section 19 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
19. Dues when payable.
(1)The tax or penalty under this Act shall be paid in the manner hereinafter provided.(2)Every person liable to furnish a return under sub-section (1) of S. 8 shall, before he furnishes the return, pay into a Government treasury the full amount of tax due on the basis of such return and shall furnish, along with the return, a receipt from such treasury in token of such payment.(3)The principal officer deducting any tax under S. 12 shall pay the amount to a Government treasury within thirty days of the deduction and shall furnish, along with the returns required to be made under sub-section (2) thereof, a receipt from such treasury in token of such payment.(4)The amount of tax or penalty due under this Act-(a)in excess of payment already made, or(b)where no payment has been made, shall be paid by such date as may be specified in the notice of demand and, where no such date is specified, it shall be paid within thirty days of service of the notice of demand.
