166. Special provisions for payment of tax in the month of March

(1) Notwithstanding the provisions contained in sub-rule (1) of rule 163, sub-rule (3) of rule 164 or rule 165, every registered dealer, whose return period is reckoned according to English calendar or financial year, shall pay on or before the 28th day of March every year the full amount of tax leviable under the Act on the sales or purchases made by him during the period commencing on and from the 1st day of March to the twenty-fifth day of March every year being a part of the prescribed return period and such dealer shall pay by the prescribed date the balance if any, of the total amount of tax, or, of any other amount payable in accordance with the provisions of the said sub-rules or rule 165, as the case may be, for the month or months to which the payment under this clause relates.

(2) Every registered dealer, whose return period is reckoned according to any year, other than the year referred to in sub-rule (1), pay on or before the 28th day of March of every English calendar year the full amount of tax leviable under the Act on the sales or purchases made by him during a month according to his year where such month ends or immediately before the 25th day of March of the English calendar year and where the last date for payment of the said tax or any other amount for that month, prescribed under sub-rule (1) of rule 163, sub-rule (3) of rule 164 or rule 165 falls on a day after the 28th day of March of that calendar year, and such dealer shall pay by the prescribed date the balance, if any of the full amount of tax or, of any other amount, payable in accordance with sub-rule (1) of rule 163, sub-rule (3) of rule 164 or rule 165 for the month or months to which the payment under this clause relates.