25. Dues, how paid

Tax payable under the Act shall be paid by all, including persons covered by sub-section (2) of section 12 in the manner provided in rule 12. All other dues shall be paid direct into the Government Treasury by challans:

Provided that where it is necessary so to do in the public interst , the State Government may, by notification in any case or class of cases, allow payment of tax and other dues under the Act in such manner as may be specified in the notification.