(1) The payment of tax under section 3 and 4 of the Act shall be made,-

(a) by every registered dealer liable to pay tax while furnishing return to the authority concerned;

(b) by every un-registered dealer/non-dealer to the authority concerned at the point of entry into local area/multi-purpose barrier or circle/district authority of location through demand draft / treasury receipt / cash payment immediately or within 10 days from the date of entry of goods into local area on furnishing sufficient security in the shape of Bank Guarantee or equivalent as the case may be on receipt of Declaration-cum-Tax Payment notice in form ET-I.

(2) Any other amount due under the Act shall be recovered in accordance with rules 11, 12 and 13 of these rules.