(3)If the statement to be furnished under clause (b) of sub-section (1) of Section 18 or a revised return furnished by a registered dealer in accordance with the provisions of sub-section (2) of the said section shows a higher amount of tax to be due than was shown in the original return or returns, he shall pay the difference and the interest payable, if any, under sub-section (4) of Section 18 in such manner and time as may be prescribed.
