(1) The dealer shall pay the amount of, tax so assessed and penalty imposed under section 45 or section 46 or section 48, or interest determined or rectified under section 50 or section 51 or late fee determined under section 53A, as the case may be, in the manner as provided in rule 58.

(2) The dealer liable to pay the interest determined shall, pay into the appropriate Government Treasury, the amount of interest payable by, or due from him, immediately after payment of such tax for which the payment of interest arises.

(3) The interest under sub-rule (2) shall be payable in respect of the returns, the prescribed dates for furnishing of which under sub-section (1) of section 32 are the dates subsequent to the appointed day.