Procedure for making declaration and payment of tax dues

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.... of December, 2013 in such form and in such manner as may be prescribed.           (2) The designated authority shall acknowledge the declaration in such form and in such manner as may be prescribed.           (3) The declarant shall, on or before the 31st day of December, 2013, pay not less than fifty per cent. ....

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....bsp;    (5) Notwithstanding anything contained in sub-section (3) and sub-section (4), any service tax which becomes due or payable by the declarant for the month of January, 2013 and subsequent months shall be paid by him in accordance with the provisions of the Chapter and accordingly, interest for delay in payment thereof, shall also be payable under the Chapter.   &....