The tax shall be payable on the first day of every quarter or half-year, as the case may be, or the year to which it relates. As soon as the tax is paid the tax collector shall fill in the printed receipt (Form 1) and make over the original temporary copy to the tax-payer. He shall at the same time note the fact of the payment against the demand in this copy of the demand register. The tax collector shall deliver to the cashier at the end of the day during office hours all the money he has collected together with the daily collection register (Form K) and the receipt book in his possession. The cashier shall check the account by comparing the credits with the duplicate and triplicate receipts and after initialling the letter, he shall check the books. He shall then total the register and see that it tallies with the cash given to him by the tax collector. If all is in order he shall sign a certificate stating in both words and figure the amount actually received by him). He shall then post the amount received from each tax collector into his cash book.
