Special provisions for payment of tax in the month of March.
42.
Notwithstanding the provisions contained in sub-rule (1) of rule 34, rule 35, subrule (1) of rule 40 or sub-rule (1) of rule 41, every dealer, shall pay on or before the 28th day of March every year the full amount of tax leviable under the Act on the purchases or sales or on execution of works contract during the period commencing on and from the first day of March to the twenty-fifth day of March of every year being a part of the prescribed return period, and such dealer shall pay by the prescribed date the balance, if any, of the full amount of tax, or any other amount payable in accordance with the provisions of the said sub-rules, for the month or months to which the payment under this clause relates.