Section 10 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
10. Payment of tax.
(1)The tax shall be paid in the manner hereinafter provided:(2)A person liable to pay the tax shall, before furnishing returns as required by Sub-section (1) of Section 7, pay into the [Government Treasury or any bank notified by Govt.] [Substituted by Act 12 of 2003 w.e.f. 1-4-2003.], in the prescribed manner, the whole of the amount of tax due from him according to such return.(3)If a person liable to pay the tax, furnishes a revised return in accordance with Sub-section (2) of Section 7, and if such revised return shows that-higher amount of tax than that already paid is payable, he shall pay into the [Government Treasury or any bank notified by Govt.] [Substituted by Act 12 of 2003 w.e.f. 1-4-2003.] in the prescribed manner, the difference in the amount of tax according to such revised return.(4)The amount of-(i)the tax due, where return has been furnished without full payment thereof;(ii)the difference in the tax assessed under Section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and;(iii)the penalty, if any, levied under section 15; shall be paid by the person into the [Government Treasury or any bank notified by Govt.] [Substituted by Act 12 of 2003 w.e.f. 1-4-2003.] by such date, which shall be after thirty days from the date of service of the notice, as may be specified in the notice issued by the assessing authority for this purpose.(5)Any tax or penalty which remains unpaid after the date specified in the notice for payment, shall be recoverable as if it were an arrear 01 public revenue due on land.
