Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990 10Chapter IV · Returns, Assessment, Payment, Recovery and Refund of Tax

Section 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, first pay into the Government treasury in the prescribed manner, or to the assessing authority in cash or by cheque or Demand Draft 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 a larger amount of tax than already paid is payable, he shall first pay into the Government treasury in the prescribed manner or to the assessing authority in cash or by cheque or Demand Draft the additional amount of tax according to such revised return.

(4)

The amount of-

(i)

tax due where return has been furnished without full payment thereof,

(ii)

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)

penalty (if any) levied under Section 15, shall be paid by the person, into the Government Treasury, or to the assessing authority in cash or by cheque or Demand Draft by such date as may be specified in the notice issued by the assessing authority for this purpose, being a date not earlier than thirty days from the date of service of the notice.

(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 of land revenue.

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