37. Payment of tax.

(i) The actual amount of tax payable by him for the first and second month of that quarter; or
(ii) one third of the tax deposited in respect of the corresponding quarter of the preceding year.
(b) Every registered dealer who is required to furnish annual return under the provisions of clause (b) of sub-rule (1) of Rule 19 shall pay the tax quarterly. The tax payable for such quarter shall be paid within thirty days of the expiry of each quarter.