Rule 13 |
As soon as the tax1(....) has been provisionally fixed
under rule 10 or 11, the assessing authority shall issue to the
dealer a notice in Form B and dealer shall pay for each month of the
year of assessment one-twelfth of the tax 1(.....)provisionally fixed
at the time and in the manner specified in the notice, the monthly
installments due for the months preceding the date of issue of the
notice being paid in a lumpsum. 1. The words "and the surcharge" ins.by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995. |