(1) Every proprietor shall furnish a correct and complete return in such form for such period, by such date and to such authority, as may be prescribed:
Provided that different periods may be prescribed for different classes of entertainment for the purpose of filing return:
Provided further that in respect of an entertainment which is a single event or which is held for a donation less than a week, the proprietor shall submit return, as may be prescribed, forthwith upon conclusion of such return.
(2) If any proprietor having furnished a return under this section discovers any omission or any other error in the return so filed, he may, without prejudice to the charge of any interest, furnish revised return in the prescribed manner and within the prescribed time.
(3) When the tax payable is required to be paid in accordance with return, every proprietor, before submitting such returns as required by sub-section (1), shall, in the prescribed manner, pay the full amount of tax, interest and any other sum payable by him according to such return or the differential tax payable according to the revised return furnished, if any, and shall furnish along with the return or revised return, as the case may be, a receipt showing full payment of such amount into Government account.