(3)A registered dealer furnishing a revised return in accordance with sub-section (4) or sub-section (5) of section 33, which shows that a higher amount of tax is due than that was paid or payable in accordance with the original return, shall furnish alongwith such return a receipt showing payment of the differential amount of tax payable alongwith the interest, penalty, or both, as payable under section 34, in the manner provided in sub-section (2).
