(1) A dealer, all partners in a partnership, all members in a society or association or club and all persons forming a business concern shall be jointly and severally responsible for making payment of the tax, penalty, interest or any amount due under the Act or these rules.

(2) Every dealer liable to pay,-

(i) a lumpsum, by way of composition, under section 7 or sub-section (2) of section 16 and

(ii) tax under sub-section (4) of section 16 of the Act shall, before filing the return, pay such lumpsum tax within 20 days from the expiry of each month.

(3) Any other amount due under the Act shall be paid in accordance with such directions as may be issued by the Appropriate Assessing Authority.