Every dealer, liable to pay tax under this Act, shall file return, in the prescribed form showing . the total and taxable turnover within the prescribed period in the prescribed manner, along with proof of payment of tax. The tax under this section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last date of the period for filing return as prescribed, Prior to the substitution of this section by Section 3 of the Fifth Amendment Act 23 of 2012, notified by GO.No.82 as effective from 19th June 2012, this Section read as under;-
21. Filing of returns .- Every dealer, 2[ registered ] under this Act , shall file return, in the prescribed form showing the total and taxable turnover within the prescribed period in the prescribed manner , along with the proof of payment of tax. The tax under this section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last date of the period of filing return as prescribed whichever is later.