164. Manner and time of payment of tax payable before furnishing annual returns
(2) Every registered dealer, who is eligible for furnishing return annually under sub-rule (11) of rule 153 in respect of the year referred to in that sub-rule, shall-
(a) pay the amount of tax payable by him according to his accounts for each of the quarter of such year within thirty days from the expiry of each such quarter, and
(b) pay the balance amount of tax which remains after deducting the aggregate amount of tax paid under clause (a) from the total amount of tax payable according to the annual return in respect of the said year.
(3) Subject to the provisions of rule 166, every dealer who is required to furnish returns annually according to sub-rule (9) of rule 153 shall-
(a) pay the amount of tax payable according to his accounts for each of the month, other than the last month, of each year within twenty-one days from the expiry of each such month ; and
(b) pay the balance amount of tax which remains after deducting the aggregate amount of tax paid under clause (a) from the amount of tax payable according to return for such quarter before furnishing the return by him under sub-rule (9) of rule 153 :
Provided that if any tax is payable by a dealer for any month referred to in clause (a) in respect of sales of the goods specified in Part B of Schedule IV, he shall pay such tax for that month within ten days from the expiry of such month.
(4) Every dealer making payment of tax under clause (a) of sub-rule (3) shall send such statement and to such authority as referred to in sub-rule (2) of rule 163.