(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.
