Section 7(2) in The Rajasthan Lands and Buildings Tax Act, 1964
(2)Subject to the provisions of section 15-A, the tax due according to such return shall be payable in advance on or before the last day of June. Every return under sub-section (1) shall be accompanied by a treasury receipt or receipt of any bank authorised to receive money on behalf of the State Government showing of the full amount of tax due on the basis of the return in the State Government treasury or bank concerned:Provided that the owner shall have the option of paying the tax in two equal instalments payable on or before the last day of June and December and in that case the return shall be accompanied by such treasury receipt or bank receipt evidencing payment of first instalment of tax due on the basis of the return.
