(2)Notwithstanding anything contained in sub-section (1), on and after the commencement of this Act, every trustee of a public trust liable to pay contribution, shall, while tiling a copy of balance sheet and income and expenditure account under sub-section (2) of section 36, pay in advance the whole amount of the annual contribution of the public trust computed at the prescribed rate according to specified percentage of the gross annual income or of the gross annual collection or receipt, as the case may be, as shown in the balance sheet and income and expenditure account, in such manner, and subject to such adjustments to be made after the contribution payable is assessed as may be prescribed.
