(a)a tax leviable by the year-(i)shall not come into force except on one of the following dates, that is to say, the first day of April, the first day of July, the first day of October or the first day of January, in any year, and(ii)if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing;
