34. Liability to pay tax and other dues. sections 9, 14 and 60.

 (1) An assessee and his partner or partners shall be jointly and severally responsible for payment of tax, interest, penalty or any other amount due under the Act or these rules.

(2) Every lump sum dealer shall pay lump sum as specified in the particular rule in chapter VI governing the particular class of lump sum dealers to which such dealer belongs.

(3) Every casual trader shall pay tax everyday on the sales made on the previous day.

(4) Every other dealer liable to pay tax under the Act shall pay tax monthly or quarterly as required by or under sub-section (3) or (4) of section 14, as the case may be.

(5) Where the last day specified for payment of tax or any other amount under the Act is a bank holiday, the last date for payment thereof shall be the first banking day following such holiday or consecutive holidays.