(1) Every registered dealer, other than a dealer to whom the provisions of sub-rule (2) apply, shall pay minimum 90 percent of quarterly tax payable within fifteen days of expiry of the quarter and shall pay balance tax within thirty days of expiry of the quarter.

(2) (a) Every registered dealer who is liable to pay tax under the Act and required to furnish quarterly return shall pay on or before the 10th of the second and third month respectively, of every quarter, an amount equal to, -

(i) actual amount of tax payable by him for the first and second month of that quarter or one third of the tax deposited in respect of the corresponding quarter of the preceding year, if he is liable to pay tax under the Act ordinarily at the rate of rupees fifty thousand per quarter or rupees two lac per annum or above, and

(ii) actual amount of tax payable by him for the first and second month of the quarter if he is liable to pay tax ordinarily at the rate of rupees twenty five lacs per quarter or rupees one crore per annum or above.

Provided that for the last month of the last quarter the dealer specified in clause (i) shall pay either an amount, equal to one third of the tax deposited in respect of the last quarter of the preceding year or the actual amount of tax payable for the first 25 days and the dealer specified in clause (ii) shall pay the actual amount of tax for the first 25 days before the last day of such last month.

(b) The dealer shall pay 90 percent of the balance amount of tax due for a quarter within fifteen days of expiry of the quarter and shall pay remaining balance amount of tax within thirty days of expiry of the quarter.

(3) A dealer to whom permission has been granted under rule 24 to furnish return for different period, shall pay the tax for such period by the dates specified in the order in form 22.