15. Time for payment.—

(1) Every hotelier required to furnish a monthly, quarterly or annual return shall, on or before the date prescribed for submission of such return, pay into the Government treasury the tax due and payable according to such return and penalty and interest if any, payable by him under section 16.

(2) Subject to the provisions of sub-rule (1), where a Government Department or office is liable to pay tax under the Act, the Officer authorised by the Government in respect of such Department, or the officer in charge of such office, as the case may be, shall as soon as may be convenient but on or before the date prescribed for submission of the return, pay the amount of tax so payable into the Government treasury

(3) Any sum determined by way of composition of any offence in accordance with section 46 shall within the time stated in the order determining such composition be paid,-

(i) into the Government treasury, if such sum exceeds rupees one hundred; und

(ii) into the Government treasury, or to any officer or any authority appointed under the Act, if such sum does not exceed rupees one hundred.